The petitioner is the plaintiff in an unregistered plaint on the file of the Sub-Court, Tirunelveli. The suit was laid for recovery of possession of properties mentioned in Schedules I and II of the plaint and for accounting. It appears that the properties originally belonged to one Krishna Ayyangar. He had a son by name Anantakrishna Iyyangar who, however, predeceased his father. The first defendant in the suit is the widow of this Anantakrishna Ayyangar and the plaintiff is their only son. It is alleged that there was a partition between the mother and the son in and by which the mother got a life estate in respect of the First Schedule properties. The Second Schedule bouse was purchased by the first defendant from and out of the income of the properties and the cash assets in her hands. On a check-slip placed before the Court below by the Court-fee Examiner, the learned Subordinate Judge took the view that the matter was governed by section 40 of the Court-fees Act and called upon the petitioner to pay additional Court-fee in conformity with the said provision. Now, section 40 is quite clear and it reads:

"(i) In a suit for cancellation of a decree for money or other prope