This Civil Revision Petition is directed against the order dated 25 March, 2014, in I.A.No.72 of 2013 in O.S.No.123 of 2012, whereby and whereunder, the learned Subordinate Judge dismissed the application filed by the petitioners under Section 12(2) of the Tamil Nadu Court-Fees and Suits Valuation Act, 1955 r/w Order XIV Rule 2 of Code of Civil Procedure, 1908.

2. The respondent filed a suit in O.S.No.123 of 2012 before the Subordinate Court, Palani, praying for a decree of declaration that the sale deed dated 07 November, 2003, is void and legally invalid, besides a decree of injunction.

3. The petitioners entered appearance and filed a detailed written statement. Thereafter, the petitioners filed an application in I.A.No.72 of 2013 to decide the question relating to Court fee and jurisdiction as a preliminary issue. The Trial Court dismissed the said application. The order dated 25 March, 2014, is under challenge in this Civil Revision Petition.

4. The learned counsel for the petitioners contended that the subject property was purchased for a sum of Rs.3,20,000/-. The respondent was, therefore, liable to pay Court fee under Section 40 of the Tamil Nadu Court-Fees and Suits