Shahabuddin, J.

1. This petition raises the question of the bearing of Section 7(iv)(f) of the Court-Fees Act when the plaintiff is the appellant. The petitioner filed O.S. No. 334 of 1937 in the District Munsiffs Court of Vizagapatam for accounts of a dissolved partnership and for delivery of possession of the petitioners share of the partnership assets after taking accounts. The relief for accounts was valued at Rs. 100 in the plaint. The petitioner did not succeed in the suit. On the other hand, the trial Court passed a final decree directing him to pay the defendants Rs. 4,582-5-0 with interest at six per cent, per annum from 31st December, 1936 and Rs. 242-10-0 with interest at the same rate from 30th October, 1941, the date of the decree. The petitioner thereupon filed an appeal valuing the relief at Rs. 100, the value mentioned in the plaint and paid court-fee accordingly. The learned Subordinate Judge directed the petitioner to value the appeal at least on the amount decreed against him and pay the necessary court-fee on such valuation. This petition has been filed against that order.

2. It is argued on behalf of the petitioner that he can value his relief as he likes