JUDGMENT

S.K. Ghose, J. - This is an appeal by the plaintiffs and it arises under the following circumstances: The suit was for setting aside a certificate sale held by the Collector for arrears of cess on the allegation that the sale was fraudulently brought about by defendant 1 in collusion with the peons of the Collectorate. There is a further prayer that if the Court should decide that the sale is not liable to be set aside, a decree may be passed directing defendant 1 to return the properties to the plaintiffs or, failing that, to pay a sum of one lac of rupees to the plaintiffs as compensation. Para. 8 of the plaint runs thus:

For the purposes of the jurisdiction of this Court this suit is valued at Rs, 1,00,000 and the property in suit being a revenue-paying Mahal this plaint in this suit ia filed by paying a court-fee of Rs. 1,020 on Rs. 15,505-5-0 as being ten times the revenue thereof amounting to Rupees 1,550-8-6 per year u/s 7; Clause (v), Court-fees Act.

2. Thereupon the question of adequacy or otherwise of court-fees came up for decision and was considered by the Subordinate Judge in his order dated 17th May 1934. He decided that the governing factor should be the larger