In Brief
The Supreme Court examined whether suits for cancellation of sale deeds were properly valued for court fee payment. The plaintiff valued the suits at 30 times the land revenue (₹3,000) under Section 7(iv-A) of the Court Fees Act, but the trial court and High Court held the suits under-valued, relying on the Collector's circle rate (around ₹11-12 crore). The Supreme Court held that the Explanation to Section 7(iv-A) permits alternative valuation methods—including revenue-based multiples—and the plaintiff need not prove revenue payable at filing. Whether the land is revenue-paying and its correct market value are issues for trial, not preliminary objections, making the circle rate non-conclusive.
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