Venkataramana Rao, J.

1. The question referred to me for decision is whether court-fee paid by the petitioner on the memorandum of the civil revision petition presented to this Court against the order made by the learned Subordinate Judge of Coimbatore in E.A. No. 444 of 1940 is correct.

2. The application out of which this civil revision petition arises was made to direct the first respondent to refund a sum,, of Rs. 987-3-11 being the amount which he received at a rateable distribution of the sale proceeds, of the property of the common judgment-debtor in excess of the amount which he was legitimately entitled to. The petitioner paid a court-fee of Rs. 5 on the memorandum of the petition, but the office brings to my notice that the value of the suit wherein the sale proceeds were realised in execution of the decree is above the value of Rs. 1,000 and therefore a court-fee of Rs. 10 ought to be paid.

3. Mr. Ramabhadra Aiyar on behalf of the petitioner contends that the value of the proceeding to which the order relates and which is sought to be revised is less than Rs. 1,000 and that therefore a court-fee of Rs. 5 alone is leviable. The provision in the Court-Fees Act relating t