( 1. ) FIVE eminent judges of the highest Court of land rendered the decision in the case of Sathappa Chettiar (AIR 1958 S. C. 245) long time ago winch should have set at rest controversy on the interpretation of Section 8 of the Suits; Valuation Act (for short the S. V. Act) but legal ingenuity of counsel is proverbially endless.

( 2. ) NON-PETITIONERs counsel, Shri K. N. Gupta, is vocal in supporting the impugned order relying mainly on Section 8 aforesaid, which I feel tempted to extract in extenso:-

"8. Court-fee value and jurisdictional value to be the same in certain suits :-Where in suits other than those referred to in the Court-fees Act, 1870, section 7, paragraphs v, vi, and ix, and paragraph x, clause (d) court-fees are payable ad valorem under the Court-Fees Act, 1870, the value as determinable for the computation of court-fees and the value for purposes of jurisdiction shall be the same. "

The contention of the learned counsel is that the trial Court acted rightly within its jurisdiction" in deciding against the plaintiff-petitioner the question of court-fees on the basis of the aforesaid provision holding him liable to pay ad valoram Court-fees on the sum of Rs