D/L.3. May 18, 2026. MNS. FAT No. 103 of 2024 + CAN 1 of 2024 Paritosh Kumar Basu @ Bose Vs. Smt. Sandhya Basu and others Mr. Anshunath Chakraborty, Mr. Vikas Baidya, Ms. Ranjana Seal, Advs. … for the appellant. 1. Learned counsel for the appellant submits that the valuation of the suit is Rs. 1,25,000/- and as such, the appeal ought to have been filed before the concerned District Court. 2. Accordingly, on the prayer of the appellant, FAT No. 103 of 2024 is dismissed as withdrawn, with liberty to the appellant to file an appeal before the appropriate forum having jurisdiction on the selfsame grounds and against the selfsame impugned order. 3. CAN 1 of 2024 is disposed of accordingly. 4. There will be no order as to costs. 5. Leave is granted to the learned Advocate-on-record for the appellant to take back the certified copies of the impugned judgment and decree upon furnishing photocopies thereof for the records. 6. The Court where the appeal will now be filed shall consider the applicability of Section 14 of the Limitation 2 Act, 1963 during the period of pendency of the appeal before this Court. (Biswaroop Chowdhury, J.) (Sabyasachi Bhattacharyya, J.)