The main legal point established in the judgment is that the plaintiff's valuation of the suit should not be whimsical or arbitrary, especially in cases involving immovable property. The court emphasized the importance of the market value certificate and the jurisdictional limits of the court.

ORDER :

Defendants in the suit filed the above revision against the order dated 24.11.2022 in I.A.No.132 of 2021 in O.S.No.4 of 2021 on the file of Senior Civil Judge, Nandikotkur.

2. Respondent, being plaintiff filed suit O.S.No.4 of 2021 on the file of Senior Civil Judge, Nandikotkur seeking following reliefs:

i) dissolution of partnership firm “M/s Bharathi Rural Enterprises”,

ii) appointment of a receiver for proper management and realization of all the amounts due to the plaintiff and

iii) for taking of accounts and for ascertaining the amounts due from the defendants to the plaintiff as their share in the partnership,

iv) to pass a decree for allotment of share of partnership estate in favour of plaintiff

v) the costs of the suit and

vi) to grant such other relief or reliefs as the Hon’ble Court may deem fit in the circumstances of the case.

3. Plaint schedule property is described as –

“Warehouses (15000 MT capacity) and Weighbridge (60 Metric Tons capacity), Office room located in Sy.No.854/C, Ac.6.73 cents at Nandikotkur Gram Panchayat of Nandikotkur Mandal, Kurnool District.”

4. In the plaint, it was contended that plaintiff and defendants with an intention to do warehouse business in Nandikotkur village and Mandal under the name and style of M/s Bharathi Rural Enterprises, entered a partnership by mutual discussion. Shares of each partner are delineated in the plaint. On 08.10.2003 plaintiff and defendants purchased the property under document No.1745 of 2003, being partners of M/s Bharathi Rural Enterprises for a consideration of Rs.2,49,500/- and each of the partner is in possession and enjoyment of the land. Plaintiff paid 15% of investment for purchase of land and, also for stamp duty and registration and remaining 85% was invested by defendants. Defendants 1 and 2 under the agreement are permitted to act as managing partners of the firm. They are also authorized to operate the bank account and to keep proper accounts of business. Plaintiff and defendants also invested cash for advancement of partnership business as and when necessary. Defendants 1 and 2 as per the partnership agreement, began to act as managing partners and carry on the business, however, failed to discharge their duties in the best interest of the firm. They have been misappropriating the funds and are not maintaining proper accounts. From the financial year 2014-15 to till date of filing of suit, defendants 1 and 2 did not show any accounts of the firm to plaintiff. Plaintiff got issued legal notice dated 27.11.2020 to dissolve the firm and for settlement of accounts. Defendants having received the notice, kept quiet. In furtherance of partnership business, the firm constructed 15000 MT capacity warehouses and 60 Tones capacity of weighbridge along with office in S.No.854/C in Ac.6.73 cents at Nandikotkur village. With these averments in brief, the suit was filed for the reliefs stated supra.

5. As per the plaint, valuation of the suit for the purpose of Court fee and jurisdiction is shown at Rs.30 lakhs i.e. 15% of share of plaintiff, out of Rs.2 crores. Accordingly, court fee of Rs.32,426/- is paid under Sections 33 and 20 of the Andhra Pradesh Court Fee and Suits Valuation Act, 1956 (for short “CF Act”).

6. Defendants filed I.A.No.132 of 2021 under Order VII Rule 11 (b) and Section 151 of CPC to reject the plaint.

7. In the affidavit filed in support of the petition, it was contended that among the reliefs sought for by the plaintiff, one of the reliefs is allotment of share in partnership estate involves immovable property covered by document No.1714 of 2003 dated 17.10.2003. Plaintiff paid court fee under Sections 33 and 20 of the CF Act. Section 33 of the CF Act applies only for dissolution of partnership accounts or accounts of dissolved partnership and the said provision does not cover allotment of share of partnership estate. Partnership estate comprises of immovable property. Section 21 of CF Act deals with immovable property and the Court fee