1. This is an application for revision under Section 115 of the Civil Procedure Code of an order of the Court below holding that the suit has been properly valued for purposes of Court-fee and jurisdiction.

2. The non-applicant Umakant had instituted a suit against his mother and the applicant Rajdhar Buwa for accounts. He had valued the suit for courtrfee and for Jurisdiction at Rs. 100/. In the schedule to the plaint ho has stated that during the years in which the applicant was in possession of the property a net saving of Rs. 51,948-9-3 must have been made by him. On the basis of this statement it was contended by the applicant before the Court below that the valuation for jurisdiction should have been Rs. 51,948-9-3 and that the same should have been the valuation for Court-fee. This contention was not accepted by the Court below. He has therefore come up in revision.

3. in support of his argument Shri Chan-durkar, learned counsel for the applicant, relies upon a decision of Vyas J. in Bhikamdas Bala-ram Bamb v. Motilal Gambhirmal Kothari, 59 Bom LR 1150 : (AIR 1958 Bom 307) (A). In the first place, that decision is distinguishable on the ground that there the plaintiff