In Re: Porkodi Achi vs Unknown on 18 October, 1921
In Lakhun Chunder Ash v. Khoda Buksh Mondul (1891) I.L.R. 19 Cal. 272 where a decree was passed in favour of the plaintiff but the Court directed payment in three instalments and the plaintiff appealed against that portion of the decree it was held that he was not bound to pay court fees on the sum decreed but on the difference between the amount claimed in the Court below and the sum of the present values of the three instalments payable on the dates mentioned in the decree. Banerjee J observed "Now, having regard to the provisions of Article 1, Schedule 1 of the Court Fees Act read with Section 16 of that Act, it is clear that an appellant is bound to pay a court fee on a Memorandum of appeal from a decree which gives him only partial relief, upon the difference between the values of the reliefs he claims to be entitled to and that granted by the decree appealed against".