In Brief
The Agra Diocesan Trust Association filed suits to cancel sale deeds of agricultural land and sought permanent injunctions. The courts below held that the suit valuation was insufficient and that court fees must be calculated on the circle rate (market value for stamp duty) fixed by the Collector. The Supreme Court held that under Section 7(iv-A) of the Court Fees Act, 1870, market value for court fee purposes is defined by statutory methods (such as revenue multiples), not by the circle rate. The plaintiff, as a non-party, need not prove revenue details at filing; such valuation is a matter for trial. The Court allowed the appeals, holding that the plaintiff's valuation based on revenue payable was legally permissible.
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