1. In our opinion, the Subordinate Judge was wrong in valuing the plaint according to the value of the whole tarwad property. It is clear that the plaintiffs will not be gainers to that extent if they obtain a decree.
2. It was argued for on behalf of the respondents that Section 12 of the Court Fees Act prevented our revising the decision of the Subordinate Judge, but it has been held by this Court that where it is not a mere question of amount or arithmetical calculation the section does not apply--Chandu v. Kombi I.L.R., 9 Mad., 208), Ajoodhya Pershad v. Gunga Pershad I.L.R., 6 Cal., 249). We reverse the decree and remand the case to be dealt with according to law. Appellants must have the costs of this appeal.