Nemi Chand And Another vs The Edward Mills Co. Ltd.And Another on 10 November, 1952
Mr. Setalvad drew our attention
to the recent Full Bench decision of that court in Madana
Mohana Naiko v. Krupasindhu Naiko(1). That case, however,
concerned the second part of section 12 and was not
concerned directly with the construction to be placed the
first part of the section. It, however, contains certain
observations indicating that in the opinion of the judges
there was no ground for this restricted construction of the
word " valuation " in section 12 and that the finality
declared bysection 12 attached not only to valuation pure
and simple but also attached to decisions relating to
category under which a suit or appeal falls for purposes of
court-fee.