JUDGMENT 1. This appeal is against the judgment of the Subordinate Judge by which he decided the main question in the suit i.e., the right of the plaintiff to collect water-tax from the defendants and remanded the suit to the District Munsif for disposal on the rest of the issues. The point which has been decided could not, in our opinion, he called a preliminary point, if any significance is to be attached to the qualification "preliminary." According to a number of rulings of this Court, the most resent of which is reported as Athappa Chetty v. Ramanathan Chetty 53 Ind. Cas. 417 : 10 L.W. 359 : 37 M.L.J. 536, and also of another decision in Vijayaraghava Reddi v. Komararpa Reddi 15 Ind. Cas. 367 : 22 M.L.J. 409 : (1912) M.W.N. 410 : 11 M.L.T. 199, the decision of the Patna High Court in Raghunandan Singh v. Jadunandan Singh 43 Ind. Cas. 959 : 3 P.L.J. 253 : 4 P.L.W. 450, and of the Full Bench decision of the Calcutta High Court in Abdul Karim Abu Ahmed Khan Ghuinaii v. Allahabad Bank, Limited 15 Ind. Cas. 367 : 22 M.L.J. 409 : (1912) M.W.N. 410 : 11 M.L.T. 199, the order of remand in this case mutt be treated as one not coming within the scope of Order XLI, Rule 23, but within Section 151 of the Code. The preliminary objection is good and no appeal lies to this Court under Order XLIII, Rule 1(u). The appeal is, therefore, dismissed with costs.