Civil P.C. (5 of 1908) , O.14 R.2, S.122— Civil Rules of Practice , R.3(6)— Preliminary issue - Words "first hearing of the suit" - Can be extended to any date until issues are actually settled - Question relating to Court-fees neither raised before first hearing of suit nor before evidence was recorded on merits of claim - Said question cannot be decided as preliminary issue. Tamil Nadu Court-fees and Suits Valuation Act (14 of 1955) , S.12(2)— @page-Mad83 The first hearing of the suit can be any of the dates up to the date on which issues are actually framed and hence Civil Rules of Practice R. 3(6) defines "first hearing" to include the date on which the suit is posted for hearing for settlement of issues at any adjourned date. So, the words "first hearing of the suit" may extend to any date until the issues are actually settled.(Para 8) If the words "first hearing of the suit" is so understood, then under S. 12(2) of the Tamil Nadu Court-fees Act, the defendant can plead either by written statement or otherwise the defence relating to improper valuation of suit or insufficiency of Court-fee before the first hearing of the suit. In the instant case, the issues have been settled, therefore, the first stage before which the defendant could have raised his objection has passed. The Section provides fo....