This is an appeal by the plaintiffs from an order of the Subordinate Judge of Amalapuram holding that the suit which was tried by the District Munsiff of Razole was beyond his pecuniary jurisdiction and directing the plaint to be returned for presentation to the proper Court. The Province of Madras which was the defendant in the suit raised an objection to the valuation of the suit and contended that the plaintiffs under-valued the properties. The District Munsiff held on this issue that the suit was properly valued and was within the pecuniary jurisdiction of his Court. He decided the merits of the suit in favour of the plaintiffs and granted the declaration and injunction sought. On appeal the Subordinate Judge came to the conclusion on the question of jurisdiction that the suit was undervalued and without going into the merits of the other issues raised in the suit he directed the return of the plaint to the proper Court as stated already. He refrained from deciding the other issues deliberately and not inadvertently; he states in paragraph 13 of his judgment,

“As this Court is to try this suit, it is not desirable to express my decision on the merits.”

The plaintiffs urge