ORDER

A.K. Kirty, J. - This is an appeal u/s 6-A of the Court-fees Act.

2. The Appellant filed suit No. 1 of 1969 for cancellation of sale deed dated 9th January, 1967. The sale deed was executed for a consideration of Rs. 5600/-. The property conveyed consisted of some land and building and some machinery. In the plaint it was alleged that the market value of the land and building on the date of suit was Rs. 20,000/-. Court-fee, however, was paid on the amount of Rs. 5600/- which was the sale consideration. No objection in regard to Court-fee was raised and the suit was decided in Plaintiff's favour by the trial court. The Defendant filed an appeal. In the appellate court a report was submitted by the Inspector of Stamps and the appellate court same to the conclusion that the suit was one to which the provisions of Section 7(iv-A) of the Act applied and that the Plaintiff was liable to pay Court-fee which was to be calculated on the market value of the land and building as mentioned in the plaint. That is to say, the Court-fee payable on the plaint would have to be calculated on the basis of the market value of the land and building which was stated to be Rs. 20,000/-. The Plaintiff