( 1 ) THIS case raises the question of valuation of the subject-matter of a suit where the provisions of Section 8 of the Suits Valuation Act are not applicable. The petitioner brought the present suit for possession of certain lands on the averment that the defendant was a licensee thereof and that the licence had been revoked. There was also a prayer for mesne profits. The suit was valued for the purpose of jurisdiction at Rs. 110/ -.

( 2 ) ON an objection being raised by the opposite side that the Munsif's court had no jurisdiction to try the suit, the learned Munsif considered the question and came to the conclusion that the value of the suit for purposes of jurisdiction was well above the pecuniary jurisdiction of his court. On appeal the learned Subordinate Judge affirmed the learned Munsif's finding,

( 3 ) BOTH parties agreed that the court-fees are payable on the plaint in accordance with the provisions of Section 7 (v), Court-fees Act "according to the value of the subject-matter". The clause itself contains provisions indicating what such value shall be deemed to be where the subject-matter is land. It is not disputed that calculated on that basis th