The question that arises for determination in both these applications is the same, whether the Court-fee payable on the plaint in each of these cases had to be calculated under the provisions of section 41(1) of the Madras Court-Fees and Suits Valuation Act, 1955 (Act XIV of 1955) or under the provisions of the residuary section, section 50 of that Act. The learned Subordinate Judge held that section 41 (1) provided the basis for the calculation of the Court-fee payable on each of the plaints.

Bommanna Chettiar, the second defendant in O.S. No. 93 of 1957, and Abu Bucker, the first defendant in O.S. No. 21 of 1958 were income-tax assessees. For the arrears payable by them, certificates were issued to the Collector under section 46 of the Income-tax Act. To realise these arrears the Collector attached certain properties. Claims were preferred that these properties had ceased to be the properties of the assessees. These claims were allowed by the Collector, and the properties were released from attachment. The Income-tax Department thereupon filed the two suits to set aside the summary orders passed by the Collector in the earlier proceedings, which resulted in the claims