In suits for declaration of title and confirmation of possession, where the primary and dominant purpose of the suit is for declaration and possession is merely consequential, the suit is to be valued for the purpose of court-fee under Section 7(iv)(c) of the Court-Fees Act and this valuation will be the valuation for the purpose of the Court's pecuniary jurisdiction under Section 8 of the Suits Valuation Act.

JUDGMENT:- This application under Section 115 of the Code of Civil Procedure is directed against the order dated 10-3-71 passed by the Munsiff, Nalbari, in Title Suit No.27/70. The facts briefly are that the plaintiffs brought the suit for declaration of their title in respect of 2/3rd share of the land described in the schedule to the plaint and for confirmation of possession thereof. They valued the suit at Rupees 250/-, both for the purpose of courts pecuniary jurisdiction and for Court-Fee under Section 7(iv)(c) of the Court-Fees Act. The contesting defendants (defendants No.2 to 9) in their written statement stated that the valuation of the suit land would be at least Rs.23,600.00 and therefore, according to them, the Munsiff had no pecuniary jurisdiction to try the suit. The Munsiff framed three preliminary issues, namely Issues Nos.8, 4 and 5 which are as follows:-

3. Whether the suit is properly valued for determination of the pecuniary jurisdiction of the Court? 4. Whether proper Court-fee is paid?

5. Whether the Court has pecuniary Jurisdiction to try the suit?

2. The learned Munsiff after hearing the said preliminary issues passed the following order:

"It appears from the plaint that the prayer in the suit is governed by Section 7(iv)(c) of the Court-Fees Act and as such there is no dispute about it. In this suit, plaintiff has asked for a declaratory decree as well as for consequential relief, and for which he puts his value of relief claimed at Rs.250/-. This value will, in my opinion, meet the purpose of Court-fee and also for the purpose of jurisdiction and accordingly the Issues Nos.3, 4, 5 have been disposed of in favour of the plaintiff."

3. Mr. B.K. Goswami, learned Counsel appearing for the defendants-petitioners submits that the suit is governed by Section 7(v)(b) of the Court-Fees Act and therefore for the purpose of Courts jurisdiction, the plaintiff is to value the suit at the market value of the suit property. The only question, therefore, for determination in this application is whether the suit will be governed by Section 7(iv)(c) or Section 7(v)(b) of the Court-Fees Act.

4. Section 7(iv)(c) and Section 7(v)(b) of the Court-Fees Act may now be quoted:-

"7. The amount of fee payable under this Act in the suits next hereinafter mentioned shall be computed as follows:-

(iv) In suits-

(c) to obtain a declaratory decree or order, where consequential relief is prayed,

according to the amount at which the relief sought is valued in the plaint or memorandum of, appeal. In all such suits the plaintiff shall state the amount at which he values the relief sought. . . .

(v) In suits for possession of land, houses and gardens-according to the value of the subject-matter: and such value shall be deemed to be where the subject-matter is land, and-

(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 five times the revenue so pay able."

5. Section 8 of the Suits Valuation Act which is relevant is as follows:

"8. Where in suits other than those referred to in the Court-fees Act, 1870, Section 7, Paragraphs v, vi and ix, and paragraph x. clause (d), court-fees are payable ad valorem under the Court-Fees Act (1870) the value as determinable for the computation of Court-fees and the value for purposes of jurisdiction shall be the same.

6. Mr. D.K. Bhattacharjee a junior Advocate as he is, by an able argument, contends that when the dominant purpose of the suit is for declaration and possession is merely consequential, Court-fee is paid under Section 7(iv)(c) of the Court-Fees Act and the plaintiff can put any value for the purpose of the Court-fees, and in view of the provision under Sec.8 of the Suits Valuation Act, valuation put by the plaintiff for the purpose of Court-fee under Section 7(iv)(c), Court-fees Act, will be the valuation for the purpose of Court