1. This is an application for revision of an order dated 5th November 1928, passed by the District Judge of Agra, returning the memorandum of appeal filed before him for presentation to the proper Court, The plaintiff-applicant brought a suit for arrears of revenue amounting to Rs. 224-2-9 before an Assistant Collector of the First Class, who decreed it in full. The defendant appealed to the District Judge impugning the decree passed by the Court of first instance to the extent of Rs. 146-4-0. It will thus appear that the subject matter of the original suit exceeded Rs. 200 but the subject matter of the appeal was below Rs. 200. The learned District Judge held that, in so far as the valuation of the appeal before him was below Rs. 200, no appeal lay on the civil side. The view has reference to the provisions of Section 242, Agra Tenancy Act 3 of 1926. The present application for revision has been filed by the defendant (appellant before the learned District Judge) impugning the correctness of the view taken by the learned District Judge. As I read Section 212 it presents no difficulty to my mind, as regards the forum of appeal arising out of a suit for arrears of revenue in which the amount claimed exceeds Rs. 200. It is not necessary to discuss in detail the language of Section 242 to examine whether an appeal lies to the District Judge only where the subject matter of the appeal exceeds Rs. 200, or it is enough if the subject matter of the suit was of a value exceeding Rs. 200. A learned Judge of this Court has had the occasion to consider this question carefully in Raghuraj Singh v. Hargovind : AIR1929All845 . I accept the reasoning of the learned Judge in its entirety. He has held definitely that the words 'subject matter' in Section 242(1)(a) refer to the subject matter of the suit and not to the subject matter of the appeal. I must, therefore, hold that where the value of the original suit exceeded Rs. 200, but the value of the appeal is below that amount, the appeal lies to the District Judge. This being so, the application for revision must succeed. It is accordingly allowed and the lower appellate Court is directed to re-admit the appeal and dispose of it on the merits. Costs will abide the result.