SATYANARAYANA Vs. BODDU VEERASWAMY AND OTHERS

JUDGEMENT

(1.) The question that arises for decision in this Civil Revision petition is one under Section 33 of Andhra Court Fees and Suits Valuation Act (Act No.VII of 1955). The defendant is the petitioner in this civil revision petition.

(2.) It is alleged in the plaint that the 1st defendant and three others were carrying on business as sand contractors under the name and style of "The Deccan Sand Syndicate" between the years 1955 and 1957 in partnership. On 8-7-1955, the 1st defendant admitted the plaintiff and defendants 2 to 4 as sub-partners in the four annas share in "The Deccan Sand Syndicate", this sub-partnership being styled as "Satyanarayana and Company" each partner having an equal share in the profit and loss. The plaintiff contributed a sum of I.G. Rs. 3,014-4-6 from time to time towards the latter partnership.

(3.) Under Section 7, Clause (iv) (f), of the Court Fees Act (Act VII of 1870), it has been consistently held by the High Court of Madras that in a suit for accounts, the plaintiff is entitled to value the relief claimed at any amount he likes and pay the court-fee thereon and that the court had no jurisdiction to estimate the probable amount which might be due to the plaintiff and direct the plaintiff to amend the valuation and pay the court-fee on the amount so arrived at. But, under the Andhra Court-fees and Suits Valuation Act, there are Sections 32 and 33. Section 32 provides for the valuation of suits for accounts and for the computation of court-fee payable on the plaint in such suits. Section 32, clause (1) reads as follows: