This revision petition raises the question of court-fee payable on the plaint brought by the petitioner herein in O.S. No. 60 of 1945 in the District Munsiff’s Court, Tenkasi. The learned District Munsiff held that the relief prayed for by the plaintiff fell in substance under section 7(iv-A) of the Court-Fees Act and that consequently court-fee should be paid on the actual market-value of the properties affected by the sale deed dated 16th December, 1942, in respect of which a declaration was asked for in the plaint. The petitioner’s contention is that in view of the position taken by him that the said sale deed was a sham and nominal transaction and hence inoperative, the provisions of section 7(iv-A) of the Court-Fees Act were not attracted. The question is which view is correct.

One Thirumalayandi Thevar was the owner of the plaint mentioned properties. He had two daughters Sundarathammal and Achi Ammal. The former had two sons, the plaintiff and his younger brother Vellaiyappa Thevar. The latter had one daughter Ramayee alias Ramathal. After the death of Thirumalayandi Thevar (senior), the property passed to the daughters and for the purpose of convenient enjoyment th