- (1.) This revision petition is directed against the judgment of trial Court dated 22nd April, 1974, whereby it held while deciding the preliminary issue regarding the adequacy or inadequacy of the Court fee that the plaintiff is liable to pay court fee on the market value of the land and not on the basis of the land revenue assessed in the year 1955-56.
(2.) In order to appreciate the decision of the trial Court, reference may be made to a few relevant facts. The trial Court, for holding that the Court fee payable is on the market value of the land, relied on the revenue entries in jamabandi for the year 1971-72, which show that the panchayat, which is defendant in the case, was not paying any rent to the Government regarding the land in dispute. In this very jamabandi, however, the land excepting 4 Biswas which is Ghair Mumkin, is recorded as chahi agricultural land.
(3.) Mr. J.V. Gupta, learned counsel for the petitioners has urged that it is the first part of clause (c) of Section 7(v) of the Court-fees Act, 1870 (hereinafter referred to as the 'Act') that is applicable and not the succeeding provisions of clause (c) and clause (d). In order to appreciate the contentions advanced, the relevant provisions of the Act be noticed. These are :- "7. The amount of fee payable under this Act in the suits next hereinafter mentioned shall be computed as follows :- * * * (v) ........... in suits for the possession of land, houses and gardens- according to the value of subject-matter, and value shall be deemed to be- where the subject-matter is land, and..... (a) where the land forms and entire estate or a definite share of an estate, paying annual revenue to Government, or forms part of such an estate and is recorded in the Collector's register as separately assessed with such revenue, and such revenue is permanently settled-ten times the revenue so payable; (b) where the land forms an entire estate, or a definite share of an estate, paying annual revenue to Government, or forms part of such estate and is recorded as aforesaid; and such revenue is settled, but not permanently-ten times the revenue so payable; (c) where the land pays no such revenue or has been partially exempted from such payment, or is charged with any fixed payment in lieu of such revenue, and net profits have arisen from the land during the year next before the date of presenting the plaint-fifteen times net profits; but where no such net profits have arisen therefrom the amount at which the Court shall estimate the land with reference to the value of similar land in the neighbourhood; (d) where the land forms part of an estate paying revenue to Government, but is not a definite share of such estate and is not separately assessed as above mentioned-the market value of the land...........";