V. D. BHARGAVA, J.

( 1 ) THIS is an appeal under Section 6a of the Court-fees Act.

( 2 ) THE plaintiff brought a suit for recovery of the price of stone ballast supplied to the defendant. The defendant in the written statement alleged that the plaintiff failed to supply the stone ballast and, therefore, he suffered a loss of Rs. 13,459/3/ -. He, therefore, claimed a set off. The court demanded court-fee on this set-off. The defendant objected to it. After hearing the parties the civil Judge has asked the defendant to pay ad valorem court fee on Rs. 13,459/ -. Against that order this appeal has been filed.

( 3 ) IT had been contended that by claiming these damages the defendant was actually not claiming his set off but was pleading adjustment. I do not think that this is case of adjustment or payment; but the present case is a case of set-off on the ground of damages suffered on account of non-supply of the stone ballast. If the claim by the plaintiff had been admitted and the amount due from the defendant to the plaintiff had been adjusted in this account, the matter would have been different. But the cause of action of the claim for damages being entirely different it is a clear c

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