This Civil Revision Petition involves a question of court-fee. The petitioners filed a suit in a representative capacity on behalf of the citizens and rate-payers of the Masulipatnam Municipality for a declaration that a resolution passed by the Municipal Council and all that was done in pursuance thereof were illegal ultra vires and void. There was also a prayer for an injunction restrain ing the Municipal Council from acting any further in pursuance of the said resolution.

I am of opinion that the suit clearly falls under Article 17-B of Schedule II of the Court-Fees Act. The learned Subordinate Judge, however, was of opinion mat as the declaration asked for was in respect of a resolution which related to the market the subject-matter in dispute should be deemed to be the market whose valuation was about Rs.7 lakhs. In his view therefore the proper article applicable was Article 17-A(1) of Schedule II of the Court-Fees Act, and as the value of the market was over Rs.10,000 the proper court-fee was Rs.500. The plaintiffs had paid only a sum of Rs.100.

The learned Judge was wrong in considering that the subject-matter of the suit was the market. The subject-matter of the suit