Varadachariar, J.

1. This revision petition arises out of the decision of the District Munsif of Negapatam on certain preliminary issues in O.S. No. 232 of 1933. It is rather unfortunate that Issues 3 and 15 were dealt with together. Issue 3 related to the question of the maintainability of the suit as framed. Issue 15 raised the question whether the suit was properly valued and whether proper court-fees were paid. The District Munsif states his conclusion as follows towards the end of para. 4 of his order:

Plaintifi is bound to frame his suit as one for the recovery of a specific sum of money and pay ad valorem court-fees thereon. He is informed that he could not value his suit at Rs. 400 under Section 7, Clause (iv) (f) but should value it at Rs. 1,873-12-6 under Section (7) Clause (1), Court-fees Act.

2. The basis for the above direction, so far as I am able to gather, is that in para. 3 of the plaint there is a reference to an account sent by the defendant to the plaintiff in April 1928 wherein it was stated that a sum of Rs. 1,873-12-6 of the plaintiffs money remained in the defendants hands. In para. 4, the plaint went on to say:

Even in the said account several items of deb