ORDER: (per Ravi Nath Tilhari, J.) This appeal was filed challenging the decree dated 26.04.2024 in O.S.No.38 of 2019 on the file of I Additional Civil Judge (Senior Division), Nellore. 2. Office raised objection that for the purpose of pecuniary jurisdiction as per Act 26 of 2018 of Andhra Pradesh Civil Courts (Amendment) Act, 2018, the appeal should be filed before the Court of District Judge, the valuation of the suit being less than Rs.50,00,000/-. 3. Learned counsel for the appellant submits that if the interest is calculated as claimed in the suit, the value of the appeal is above Rs.50,00,000/- . So the appeal would lie to this Court. 4. The question is whether the appeal shall lie to the Court of District Judge or to the High Court under Section 96 CPC? In other words the valuation of the appeal or the valuation of the suit should govern the issue. 5. The same question, fell for consideration in the light of the office objection in the case of Maripalli Naga Lokeswara Rao v. Ravulapalli Kranthi Kumar , [A.S.(SR).No.18100 of 2024 decided on 09.05.2025 by APHC] . A Co-ordinate Bench of this Court on consideration of Section 17 of Andhra Pradesh Civil Courts Act, 1972 and Section 49 of the Andhra Pradesh Court Fees and Suits Valuation Act, 1956, held that the forum of appeal is to be determined as per Section 17 of Andhra Pradesh Civil Courts Act, 1972. It was held that the amount or value of the subject matter of the suit or proceedings shall govern the issue. If it is not more than Rs.50 lakhs, the appeal shall be to the District Court and in other case to the High Court. 6. Para Nos.8 to 12 in Maripalli Naga Lokeswara Rao (supra) are reproduced as under: “8. The question is whether the appeal shall lie to the Court of District Judge or to the High Court under Section 96 CPC? In other words the valuation of the appeal or the valuation of the suit should govern the issue. 9. Admittedly, the valuation of the suit is valued by the plaintiff was less than Rs.50 lakhs. The question is whether the appeal shall lie to the Court of District Judge or to the High Court under Section 96 CPC? In other words the valuation of the appeal or the valuation of the suit should govern the issue. 9. Admittedly, the valuation of the suit is valued by the plaintiff was less than Rs.50 lakhs. The valuation of the present appeal is more than Rs.50 Lakhs, which includes the interest awarded by the Court from the date of institution of the suit till its realisation, in two parts i.e., till the date of decree @ 12% and from the date of decree till its realisation @ 6%. 10. Section 17 of the Andhra Pradesh Civil Courts Act, 1972 reads as under: “17. Appeals from the decrees and orders of Courts in the District:- (1) An appeal shall, when it is allowed by law, lie from any decree or order in a civil suit or proceeding:- (i) of the District Court, to the High Court; (ii) of the Court of Senior Civil Judge,- (a) to the District Court, when the amount or value of the subject matter of the suit or proceeding is [not more than rupees fifty lakhs,] (b) to the High Court ; in other cases ; and (iii) of the Court of Junior Civil Judge, to the District Court. (2) The District Judge may, subject to the order of the High Court transfer for disposal any appeal from the decree or order of a Court of Junior Civil Judge preferred in the District Court, to any Court of Senior Civil Judge within the district. (3) Where a Court of Senior Civil Judge is established in any district at a place remote from the seat of the District Court, the High Court, may, with the previous sanction of the Government, direct that an appeal from the decree or order of any Court of Junior Civil Judge within the local limits of the jurisdiction of such Court of Senior Civil Judge shall be preferred in the said Court of Senior Civil Judge . Provided that the District Judge may, from time to time, transfer to his down Court, any appeal so preferred, and dispose it of himself.” 11. Provided that the District Judge may, from time to time, transfer to his down Court, any appeal so preferred, and dispose it of himself.” 11. As per Section 17 (1)(ii)(a), the appeal, when it is allowed by law, shall lie from any decree or order in a civil suit or proceeding of the Court of Senior Civil Judge to the District Court, when the amount or value of the subject matter of the suit or proceeding is not more than rupees Fifty lakhs and in other cases to the High Court. We are of the view that the present case falls within clause (a), as there is no dispute that the amount or value of the suit is Rs.43,50,000/- i.e., is less than Rs.50 lakhs. 12. Section 49 of the Andhra Pradesh Court fees and Suits valuation Act, 1956, is reproduced as under: “49. Appeals - The fee payable in an appeal shall be the same as the fee that would be payable in the Court of first instance on the subject-matter of the appeal: Provided that, in levying fee on a memorandum of appeal against a final decree by a person whose appeal against the preliminary decree passed by the Court of first instance or by the Court of appeal is pending, credit shall be given for the fee paid by such person in the appeal against the preliminary decree. Explanation (1) – Where the appeal is against the refusal of a relief or against the grant of the relief, the fee payable in the appeal shall be the same as the fee that would be payable on the relief in the Court of the first instance. Explanation (2) – Costs shall not be deemed to form part of the subject – matter of the appeal except where such costs form themselves the subject – matter of the appeal or relief is claimed as regards costs on grounds additional to, or independent of, the relief claimed regarding the main subject-matter in the suit. Explanation (3) - In claims which include the award of interest subsequent to the institution of the suit, the interest accrued during the pendency of the suit till the date of decree shall be deemed to be part of the subject-matter of the appeal except where such interest is relinquished. Explanation (3) - In claims which include the award of interest subsequent to the institution of the suit, the interest accrued during the pendency of the suit till the date of decree shall be deemed to be part of the subject-matter of the appeal except where such interest is relinquished. Explanation (4) – Where the relief prayed for in the appeal is different from the relief prayed for or refused in the Court of first instance, the fee payable in the appeal shall be the fee that would be payable in the Court of first instance on the relief prayed for in the appeal. Explanation (5) – Where the market value of the subject-matter of the appeal has to be ascertained for the purpose of computing or determining the fee payable, such market value shall be ascertained as on the date of presentation of the plaint.” 13. A bare perusal of Section 49 shows that the fee payable in an appeal shall be the same as the fee that would be payable in the Court of first instance, on the subject matter of the appeal. There is proviso as also added to section 49, but the same is not relevant in the present case. Explanation 3 also provides that in claims which include the award of interest subsequent to the institution of the suit, the interest accrued during pendency of the suit till the date of decree, shall be deemed to be part of the subject-matter of the appeal except where such interest is relinquished. So as per explanation 3, it is clear that the interest granted from the date of institution of the suit shall be deemed to the part of the subject matter of the appeal, and the same shall not be the part of the subject matter or value of the suit. So, the amount towards grant of interest from the date of institution of the suit, cannot be counted under Section 17 of the Andhra Pradesh Civil Courts Act, 1972, as it is not value or amount of the suit. The forum for appeal is to be determined as per Section 17 . The value or the amount of the subject matter of the suit being less than Rs.50 lakhs (i.e., Rs.43,50,000/-) as in the appeal, the present appeal, in this Court is not maintainable. The same should have been filed in District Court.” 7. The forum for appeal is to be determined as per Section 17 . The value or the amount of the subject matter of the suit being less than Rs.50 lakhs (i.e., Rs.43,50,000/-) as in the appeal, the present appeal, in this Court is not maintainable. The same should have been filed in District Court.” 7. So, so far as the filing of the appeal is concerned, the valuation of the suit shall be considered for the forum. 8. In view of the aforesaid, in the present case, the amount or the value of subject matter of the suit being not more than Rs.50 lakhs, the appeal would be before the District Court and not before this Court. 9. Office objection is sustained. 10. Learned counsel for the appellant submits that due court fee on the valuation of the appeal for the purpose of the Court fee has been duly paid. 11. He submits further that the period of limitation to file the appeal before the learned District Judge is 30 days. This appeal was filed beyond 30 days but within 90 days before this Court. So, if the appeal is now to be filed before learned District Judge the same would be beyond limitation and the appellant will have to file an application for condonation of delay in filing the appeal. 12. Therefore, in the ends of justice, as the appellant has already paid the court fee on the valuation of the appeal and has also filed the appeal within the period of limitation of 90 days prescribed for appeals to the High Court, we instead of returning the memo to be presented before the concerned District Court, direct the Registry to remit the present appeal to the District Court concerned with due notice to the appellant. 13. We make it clear that so far as the payment of court fee is concerned, the interest would be calculated, for the value of the appeal and the Court fee would be payable on that amount. 14. We further make it clear that on an application being filed before the learned District Court for consideration of delay, the same shall be considered leniently keeping in view inter alia Section 14 of the Indian LIMITATION ACT . 15. Office shall take necessary steps as per procedure.