The learned Subordinate Judge has held that a Court fee of Rs. 2,200 and odd is payable on the plaint, and the plaintiff files this Civil Revision Petition attacking the correctness of the order. The suit has been instituted under Sect. 92 of the Civil Procedure Code, in respect of Kudal Alagar and Madanagopalaswami Devasthanams, at Madura. The plaint contains a prayer for various reliefs, such as the romoval of the defendant from the trusteeship, the appointment of a new trustee, the settling of a scheme etc. In addition, the plaintiffs ask for the issue of a “temporary mandatory injunction,” to compel the defendant to deposit in Court immediately a sum of Rs. 1,24,000, which the plaintiffs claim is due from the defendant to the Devasthanams. The Subordinate Judge has held that a Court fee is payable on this sum, to which the relief mentioned relates.
The only question to be decided is: Is this a suit that falls under Sect. 92, Civil Procedure Code? Under Art. 17 of Sch. 2 of the Court Fees Act, if a suit is brought under Sect. 92, the fee payable upon the plaint is a sum of Rs. 50. A suit to obtain a decree directing accounts and enquiries comes clearly, within the express words of Sect. 92. The Subordinate Judge has committed a slight error, in saying that there is a prayer for the issue of a mandatory injunction. As I observed, the words used are “a temporary mandatory injunction”. In any event, the suit is, in my opinion, substantially one, under Sect. 92; for, all that the plaintiffs, in effect, ask is, that an account should be taken and that the defendant should be ordered to pay such amount, as might be found due from him, on such an account being taken. The sum mentioned in the plaint is merely an estimate and plaintiffs' valuation of the relief cannot alter the character of the suit. The Court fee paid therefore, namely, Rs. 50, is the proper fee and I set aside the order of the lower Court and allow the Civil Revision Petition with costs.
K.V.SPetition allowed.