Based on the provided legal document, the key legal principles and findings are as follows:

1. At the stage of filing a suit, there is no obligation for the plaintiff to prove or establish that the suit lands are revenue paying or to provide details of revenue paid. The valuation for court fee purposes can be based on the relevant legal provisions and modes of valuation specified in the applicable statutes (!) (!) .

2. The concept of "market value" in the context of court fee valuation is deemed to be referable to specific modes of determination under the relevant statutory provisions, such as valuation based on revenue, the market value fixed by authorities, or other prescribed methods (!) .

3. Fixation of circle rates by the collector, which takes into account the actual market value, is considered a proper mode for determining the market value for the purpose of court fee calculation, unless the aggrieved party challenges the correctness of the circle rate as the true market value (!) (!) .

4. When valuing immovable property, the applicable method involves calculating the market value according to prescribed multipliers of revenue or net profits, or other relevant factors, as outlined in the statutory valuation provisions (!) (!) (!) (!) .

5. The valuation method adopted must be consistent with the provisions of the relevant valuation statutes. If the valuation is based on the circle rate fixed by the authorities, and no evidence proves that the circle rate does not reflect the true market value, then this method is deemed appropriate (!) (!) .

6. In cases where the valuation for court fee differs from the valuation for jurisdictional purposes, the court must consider the correct mode of valuation as per the applicable law, and the valuation based on the circle rate is valid unless challenged successfully (!) (!) .

7. The court emphasized that the valuation of the property for the purpose of court fee should be determined in accordance with the statutory provisions, and that the court should not accept contradictory valuations presented by the parties without proper proof (!) (!) .

8. The court clarified that the valuation of the suit property, when challenged, would be a matter to be tried in the suit itself, and the court fee payable should correspond to the correct valuation determined under the law (!) .

In summary, the legal principles highlight that the valuation for court fee purposes can be based on statutory provisions, such as the market value fixed by authorities or revenue-based valuation methods, and that the court's role is to ensure that the valuation adheres to the applicable legal framework. The initial burden of proof regarding the true market value or revenue details does not lie with the plaintiff at the filing stage, especially when the valuation method prescribed by law is followed.