(1.) The plaintiff in O.S. No. 31/1998 on the file of the Munsiff's Court, Tirur is the revision petitioner. The order dated 30.1.1999 returning the plaint for presentation before the appropriate court finding that the suit should be valued under the proviso to S.27(c) of the Kerala Court Fees and Suits Valuation Act, in which case the suit will be beyond the pecuniary jurisdiction of the court, is under challenge.
(2.) The suit is filed by the plaintiff - revision petitioner seeking a permanent prohibitory injunction against the revenue recovery proceedings initiated against the plaint schedule properties for the arrears of sales tax amounting to Rs. 32,28,000/- due from the 1st defendant in the suit.
(3.) The plaintiff valued the suit for injunction under S.27(c) of the Court Fees Act and paid the fixed court fee. The lower court found that since the relief sought for is in respect of money sought to be recovered from the plaintiff, the suit has to be valued at an amount not less than half of the amount sought to be recovered under the proviso to S.27(c) of the Court Fees Act.