JUDGMENT : This is an appeal by the New Victoria Millls Co. Ltd. defendant, against the order dated 3-2-1962 of the II Additional Civil Judge of Kanpur, holding that the adjustment of an amount of Rs. 22,375 pleaded in the written statement amounted to a claim of set off on which ad valorem court-fee was payable. The defendant was thereupon called to make Rood the deficiency in court-fee.

2. Notice of the appeal has also been given to the Standing Counsel.

3. The material fads of the case are that the plaintiff, Shree Mahesh Company, is a partnership concern dealing in cotton etc., duly registered under the provisions of the Indian Companies Act. The defendant Company, the New Victoria Mills Co. Ltd., purchased cotton from the plaintiff Company. When disputes arose with regard to the amount due, the plaintiff instituted this suit for the recovery of Rs. 33,079-43 N.P. together with costs and interest pendente lite and future in regard to the cotton supplied to the defendant Company.

4. The defendant Company do not appear to have seriously challenged the claim of Rs. 32,632-63 N.P. as principal money but claim adjustment of two amounts. It was pleaded that after such adjustmen