1. This Civil Revision Petition has been preferred by the plaintiffs in O.S.No.549 of 1989, Subordinate Judge’s Court, Erode, against the order passed by the court below holding that the court-fee paid on the plaint under Section 25(d) of the Tamil Nadu Court fees and Suits Valuation Act, 1955 (hereinafter referred to as `the Act’), is incorrect and that court-fee should have been paid under Sec.40 of the Act. The first petitioner is the mother of petitioners 2 and 3 and the first respondent is the father of petitioners 2 and 3 and the husband of the first petitioner. In the plain-filed by petitioners, it had been stated that the first respondent the serving at Erode in 1989 and the petitioners wanted to acquired house property at Periyar Nagar in Erode under a Scheme of the Tamil Nadu Housing Board and inasmuch as the first respondent’s father was then a government servant with greater chances of getting allotted a site, he made an application and he was allotted a house-site on lease-cum- sale. Accord ing to the petitioners, the father of the first petitioner was prosperous textile merchant at Salem and was willing to contribute funds, while the monthly salary of the f