(1.) The question raised in this Revision Petition by the plaintiff is one of court fee. He is an excise contractor. At a certain excise auction he offered a bid. For reasons stated in the plaint, the said autction was cancelled and a fresh auction was held at which the bid which could be secured was much lower than the earlier one. The appropriate authorities determined the loss caused to the Government at Rs.7,627 and made a demand for its payment by the plaintiff. The plaintiff challenges the legality of the auction on various grounds and concludes his plaint with a prayer in the following terms:
(2.) Both the Courts agree that the appropriate provision of the Court Fees Act applicable to the situation is Cl. (d) of S.24 of the Mysore Court-Fees and Suits Valuation Act, 1958:
(3.) It is seen that the plaintiff placed a valuation of Rs.200 on the relief. But according to the plain language of S.24(d) there could be no doubt that he should have paid court fee on Rs.250, which is the minimum valuation permitted by the clause. That position is not disputed before me by either the plaintiff's Counsel or the learned Government Pleader.