Bal Raj Tuli, J.

1. The Punjab Finance Private Ltd. (in liquidation), through its official liquidator filed the present petition under Section 446(2) read with Section 468 of the Companies Act; 1956, for the recovery of Rs. 20,318.67 from the respondents. The claim is based on a loan raised by the respondents from the petitioner-company on the security of a vehicle on hire-purchase basis. After the issues were framed and the case was fixed for the evidence of the parties, the learned counsel for the respondents Nos. 1 and 3 made an application for the framing of an additional issue to the following effect:

"Whether the claim petition for recovery of the amount from the respondents is in the nature of a suit and as such ad valorem court-fee should be paid?"

2. Arguments have been heard on this issue which has been treated as preliminary. The argument of the learned counsel for the respondents is that any action by the official liquidator for the recovery of the amount from the debtors of the company amounts to a suit and, therefore, ad valorem court-fee on the amount claimed should be paid as prescribed in Article 1, Schedule I, of the Court Fees Act, 1870 . According to the