The plaintiff in an un-numbered suit of 1966 pending in the Court of the Subordinate Judge of Tirupattur had filed this revision petition against the order passed by the learned Subordinate Judge, which is to the effect that, as in substance, the suit is one for cancellation of the documents, Court-fee under section 40 of the Madras Court-Fees and Suits Valuation Act, 1955, has to be paid.

The allegations in the plaint are that the plaintiff is the absolute owner of the suit properties; that, in order to save the properties from the reach of creditors and Incomte-tax Department, he executed a sham and nominal instrument of deed of gift (hiba) dated 24th April, 1956 in favour of his son, the first defendant and others who were then minors without any intention to transfer the title; that, in any event, the gift deed is Void in law as it had not been accepted by any competent person and as no possession was delivered; that the second defendant, by playing fraud on the first defendant who had no title to the A Schedule properties comprised under the gift deed, obtained a sale of those properties from the latter; that the sale deed is Void and that defendants 3 and 4 and similarl