Section 19(p) of the Presidency Small Cause Courts Act only applies to administration suits, where an account has to be taken of property to be administered.

( 1 ) THE plaintiff-petitioner had filed a suit in the Presidency Small Cause Court against the defendant who was a bustee sarkar under the former for realising rents and depositing the same with the plaintiff. It was alleged in the plaint that the defendant had not deposited the amounts realised by him in respect of various bills and in particular, in respect of 20 bills which had been realised by the defendant, but had not been duly credited in the office of the plaintiff. The plaintiff estimated that the total amount so misappropriated was Rs. 1170/3/. Giving up portions of the claim, Rs. 500/- only was claimed. The defendant denied his liability and the various allegations made in the plaint. He, on the other hand, alleged that arrears of salaries were due to the defendant, and the latter was also entitled to compensation for wrongful dismissal. The learned Judge, however, returned the plaint for presentation to the proper Court, as in his view, the claim in suit fell within the exception provided in Section 19 (p) of the Presidency Small Cause Courts Act (XV (15) of 1882 ). He deemed it to be a suit for accounts.

( 2 ) AGAINST this order, the plaintiff moved an. application under Section 38 of the Presidency Small Cause Courts Act. At the hearing of this application, it was held that no final order having been made disposing of the suit, the rehearing petition was not maintainable in law. ?

( 3 ) TWO points have been urged before us on behalf of the plaintiff-petitioner. In the first place, it is contended that Section 19 (p) of the Presidency Small Cause Courts Act is no bar to the entertaining of a suit of the nature as disclosed in the plaint. Secondly, the decision by the Court of Small Causes that Section 38 of the Presidency Small Cause Courts Act was not attracted is also erroneous.

( 4 ) CLAUSE (p) of Section 19 of the Presidency Small Cause Courts Act is in the following terms:"the Small Cause Court shall have no jurisdiction: (p) suits for an account of property and its due administration under the decree of the Court;"

( 5 ) THERE is no other provision under which a suit for accounts can be ruled out. The only question, therefore, ' is whether the expression "suits for an account of property and its due administration" includes a suit for accounts sim-pliciter in which there is no prayer for administration. It is to be noticed that the provision contained in Clause (p) of Section 19 of the Presidency Small Cause Courts Act is in terms similar to Art. 30 in the second schedule of Provincial Small Cause Courts Act (IX of 1887 ). Art. 31 in the same schedule of the Provincial Act, however, introduces further provisions under which"any other suit for an account. . . . . . . . . . . . and a suit for the profits on immovable property belonging to the plaintiff which have been wrongfully received by the defendant"is excepted from the cognizance of the Small Cause Courts governed by the Provincial Act. There is no similar provision in the Presidency Small Cause Courts Act, and the only provision being Clause (p) of Section 19 of the Presidency Small Cause Courts Act, it will not be relevant to refer to decisions which are rested on Art. 31 of the second schedule to the Provincial Small Cause Courts Act.

( 6 ) FOR deciding as to what is the implication of the terms used in Clause (p) of Section 19 of the Presidency Small Cause Courts Act, we have no doubt that the provisions so laid down are referable only to administration suits. Reference may in this connection be made to Rule 13 of Order XX of the Code of Civil 'procedure which provides for decrees in administration suits; such a suit is described as being "a suit for an account of any property and for its due administration under the decree of the Court. " Rule 13 of Order XX of the Code of Civil Procedure corresponds in material particulars to Section 34 and part (i) of schedule I of the Administration of Estates Act, 1925 (15 George V c. 23