This petition (C.R.P. No. 1762 of 1968) coming on for heaing before the Honourable Mr. Justice G. Ramanujam, on Wednesday 28th April, 1971 upon perusing the petition, the order of the lower Court, the material papers and upon hearing the arguments Mr. P. S. Ramachandran for G. S. Rajappa, Advocate, for Petitioner and of Mr. V. Janakiram, Advocate, for the first respondent, and second respondent not appearing in person or by Advocate, and having stood over for consideration till 30th April, 1971 the Court made the following order on 3rd April, 1971.

The only question that arises for consideration in this revision is as to Whether the petitioner-plaintiff who has prayed for cancellation of a deed of settlement executed by her on the ground of fraud, is liable to pay court-fee on the market value of the properties or on the value of the properties as given in the settlement deed.

I find there are two directly conflicting decisions on the point. One has been rendered by Kailasam, J., in Arunachalammal v. Sudalamuthu Pillai1wherein it has been held that the Court-fee payable for cancellation of a document under section 40 (1) of the Madras Court-fees and Suits Valuation Act, 1955 s