VEERASWAMI, J. :- The petitioner sued for a declaration that the two sale deeds, which he had executed in favour of the first defendant were meant only as security for a loan of a specified sum and for recovery of possession of the plaint schedule properties, after taking an account of the receipts from the hypotheca, and setting off there against the considerations for the mortgages and for passing a decree for the surplus receipts. The execution of the two documents has been admitted. But the petitioner's case was that they were intended to operate only as securities and there were lease deeds in favour of the first defendant covering the suit properties and agreements to reconvey them to the plaintiff. In effect, the suit is for redemption of a mortgage and for accounts. The court below considered that the plaint impliedly asked for cancellation of the two sale deeds and directed payment of court fee on that basis. It also directed the petitioner to pay court fee on the relief for accounting under Section 33 (8) read with Section 35 on a sum of Rs. 73,000. The plaint had been valued under S. 33 (8) that is to say, court fee being payable on one-fourth of the principal s