(1.) The revision arises out of the order of the Additional District Munsif, Gudur dated 26th August 1963 made in O.S. No. 2 of 1959. A suit was instituted by the respondent herein against the petitioner for rendition of accounts of partnership business in mica mines under the name and style of "Sri Venkataramana Mica Mine", at Degapudi, Rapur Taluk from December 1955 to September 1957. It was alleged by the plaintiff that he had ta ken lands from Government on lease for the purpose of mica mining and he was carrying on mining operations in the plot known as Sri Venkateswara Mica Mines at Digapur, Rapur Taluk. He entered into a contract with the defendant that he would take the mica from the said mines and dispose of the same in market. In pursuance of the said agreement the defendant carried on mica business from December 1955 to September 1957, but he failed to render accounts. As such, he was obliged to file a suit for rendition of accounts. The suit was resisted by the defendant. It was urged on his behalf that he was entitled to ?th share in the business and that he had invested large sums of money and as such the suit was not maintainable. It was also urged by the defendant that the suit had been under-valued and that the Court was not competent to entertain such a suit. The lower Court thereupon framed issue No. 6 in the following terms :
(2.) Obviously, this issue was framed as a preliminary issue under Section 11(2) of the Andhra Court Fees and Suits Valuation Act, 1956 (hereinafter called the Act). Some evidence was let in and ultimately the Court held that the court-fee paid was correct and that the plaintiff could proceed with the suit on the basis of the valuation given by the plaintiff. The case was posted for trial to 6-9-1963. It is against this order that the revision petition has been filed.
(3.) The learned counsel for the petitioner contends that the suit falls within the purview of Section 32 of the Act, being a suit for accounts. In suits of this nature fee shall be computed on the amount estimated in the plaint. His contention is that under the previous Act (Madras Court-fees and Suits Valuation Act, 1955) the relevant provision was Section 7(iv)(f) where the wording was as under: