In Brief
A widow (original plaintiff, later her heirs) sued to declare certain sale deeds null and void, alleging they were fabricated without her execution. The defendants sought rejection of the suit for inadequate court fee, claiming fees must be paid under Section 40 of the Tamil Nadu Court Fees and Suit Valuation Act (on cancellation of documents). The trial court and High Court held fees should be paid under Section 25(d) (declaration only). The Supreme Court allowed the appeal, holding that because the plaintiff herself was party to the impugned deeds, court fee must be computed under Section 40 (for cancellation), regardless of how the prayer is formally phrased. The substance, not form, determines the applicable provision. The Court distinguished the case from situations where the plaintiff is not a party to the document, and remanded for the plaintiff to pay proper fees within three months.
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