1. This revision arises from a suit for settlement of accounts. The plaintiff estimates that on settlement of accounts a sum of Rs. 1,25,000/- would be due to him. Accordingly he has paid a court fee of Rs. 12,480/-on the plaint One of the contentions raised by the Ist defendant is that the suit has not been properly valued and that the court fee paid is insufficient. On this contest the lower court raised the following question as the 2nd issue in the case:- "whether proper or sufficient court fee has been paid by the plaintiff in respect of the several reliefs sought for in the plaint?"

2. Though S.12 (2) of the Kerala Court Fees and Suits Valuation Act, 1959 provides that all questions arising from pleas advanced by the defendant relating to proper valuation of the suit and sufficiency of the court fee paid on the plaint 'shall be heard and decided before evidence is recorded affecting such defendant, on the merits of the claim', the lower court did not do so in the instant case, for the reason (as stated by that court) that neither party alerted the court of the said provision or of the requirement to hear and decide issue 2 as a preliminary issue As a result the sui