Petitioner presented a plaint in the Subordinate Judge’s Court, Erode, praying for cancellation of the sale deeds executed by him on 20th August, 1962 and 1st February, 1967, in favour of the first defendant, on the ground that the defendants took him to Erode and provided him with intoxicating drinks and liquors and secured the documents. He correctly classified the claim as one falling under section 40 of the Madras Court-fees and Suits Valuation Act, 1955, but paid the Court-fee on the amounts for which the sale deeds were executed. The learned Principal Subordinate Judge returned the plaint to the petitioner, directing him to value the suit property according to the market value on the date of the suit. Hence the petitioner has come forward with this revision petition.

Section 40 (1) of the Madras Court-fees and Suits Valuation Act, 1955, is as follows:

“ In a suit for cancellation of a decree for money or other property having a money value, or other document which purports or operates to create, declare, assign, limit or extinguish, whether in present or in future, any right, title or interest in money, movable or immovable property, fee shall be computed on the value o