- (1.) ORDER :- The question in this revision petition relates to the interpretation of S.38 of the Rajasthan Court Fees and Suits Valuation Act, 1961. Sub-S. (1) of S.38 with which I am concerned in the present revision petition reads as under :- "38. Suits for cancellation of decree etc. (1) In a suit for cancellation of a decree for money or other property having a money value, or other document which purports or operates to create, declare, assign, limit or extinguish, whether in present or in future, any right, title or interest in money, movable or immovable property, fee shall be computed on the value of the subject-matter of the suit, and such value shall be deemed to be (a) if the whole decree or other document is sought to be cancelled, the amount or value of the property for which the decree was passed or other document was executed, and (b) if a part of the decree or other document is sought to be cancelled, such part of the amount or value of the property."
(2.) Thus, in a suit for cancellation of a document the court fee has to be computed on the value of the subject matter of the suit and such value has to be determined when the whole of the document is sought to be cancelled as the value of the property which the document was executed.
(3.) Learned counsel for the petitioner relied upon the decision of the Madras High Court in Andalammal v. B. Kanniah, AIR 1972 Mad 5 wherein it was held that the valuation of a suit for cancellation of a deed should be made on the basis of the valuation of the property set out in the deed. The learned Judge of the Madras High Court who decided the Andalammal's case thought that the legislative intent-was that the basis for the purpose of valuation should be the amount or value mentioned in the document itself, and proceeded on the assumption that when a person sought to cancel a document executed by himself, be should pay court fees upon the value which he had chosen to put upon the property in the document sought to be cancelled.;