C.S. No. 311 of 1951 on the file of the Original Side of this Court was a suit instituted by one Sathappa Chettiar against one Ramanathan Chettiar for partition and separate possession of a half share of alleged joint family properties described in Schedules B, C and D attached to the plaint and for rendition of accounts in respect of the joint family assets and for other appropriate reliefs usual and incidental in partition actions. For purposes of Court-fee the plaintiff valued the claim for accounts at Rs. 1,000 under section 7 (iv) (f) of the Court-fees Act and paid an ad valorem Court-fee of Rs. 112-7-0. In regard to the relief for partition a fixed Court-fee of Rs. 100 was paid purporting to be under Article 17-B (Madras) of Schedule II of the Court-fees Act. For the purposes of jurisdiction the plaintiff however gave the value as Rs. 15 lakhs. The value of Rs. 15 lakhs was arrived at by valuing the entire properties covered by the Schedules to the plaint at Rs. 30 lakhs and computing the value of the half share claimed by the plaintiff at half that value, namely, Rs. 15 lakhs. The office of the High Court took exception to this mode of valuation adopted by the