The nature of the relief sought in a suit determines the applicable court fee, and the substance of the matter prevails over the form of the relief sought.

1. The first respondent firm was the agent of the Indian Oil Corporation for attending to the entry and clearance of tankers with the Customs and Port departments of Cochin. In 1967, the I O.C. chartered a vessel for carriage of their finished goods from Cochin to other Indian Ports. On conversion from foreign trade to coastal trade, the stores and bunkers on board the vessel became liable for Customs duty. This was assessed at Rs. 48467 and in 1979, the Revenue authorities of the State attempted to collect the amount from the 1st respondent. The firm thereupon filed O. S. No. 614/79 in the Munsiff's Court for injunction to restrain the defendants from realising the amount from it. It was alleged that the agency fee for the firm was only Rs. 250/- and that the liability to pay all charges including the Customs duty was on the I. 0. C. Court fee was paid under S.27(c) of the Kerala Court fees and Suits Valuation Act. 1959 (Act 10/60). The Collector of Customs (3rd defendant) objected to the valuation for the purposes of Court-fee and jurisdiction, contending that in substance, the plaintiff was suing for a declaration that the amount of Rs. 48467/-was not due from it and that court fee had to be paid under S.25(d)(i) of the Act. The Munsiff over-ruled the objections, and hence this revision by the Customs Collector.

2. The question decided by the Court below involves a question as to its jurisdiction also, and the revision is therefore maintainable.

3. Ss 25 and 27 of Act 10/60 read as follows:-

"25. Suits for declaration. In a suit for a declaratory decree or order, whether with or without consequential relief, not falling under S.26

(a) where the prayer is for a declaration and for possession of the property to which the declaration relates, fee shall be computed on the market value of the property or on rupees three hundred, whichever is higher;

(b) where me prayer is for a declaration and for consequential injunction and the relief sought is with reference to any immovable property, fee shall be computed on one-half of the market value of the property or on rupees three hundred, whichever is higher;

(c) where the prayer relates to the plaintiff's exclusive right to use, sell, print or exhibit any mark, name, book, picture, design or other thing and is based on an infringement of such exclusive right, fee shall be computed on the amount at which the relief sought is valued in the plaint or on rupees four hundred, whichever is higher;

(d) in other cases

(i) where the subject-matter of the suit is capable of valuation, fee shall be computed on the market value of the property, and

(ii) where the subject-matter of the suit is not capable of valuation, fee shall be computed on the amount at which the relief sought is valued in the plaint or on rupees three hundred, whichever is higher."

"27. Suits for injunction. In a suit for injunction

(a) where the relief sought is with reference to any immovable property, and (i) where the plaintiff alleges that his title to the property is denied, or

(ii) where an issue is framed regarding the plaintiff's title to the property, fee shall be computed on one-half of the market value of the property or on rupees one hundred and fifty, whichever is higher;

(b)where the prayer relates to the plaintiff's exclusive right to use, sell, print or exhibit any mark, name, book, picture, design or other thing and is based on an infringement of such exclusive right, fee shall be computed on the amount at which the relief sought is valued in the plaint or on rupees two hundred, whichever is higher;

(c) in any other case, whether the subject-matter of the suit has a market value or not, fee shall be computed on the amount at which the relief sought is valued in the plaint or on rupees one hundred and fifty, whichever is higher."

4. S.27 deals with suits for injunction. If the injunction sought for is with reference to immovable property and a question of title is also involved, court fee is payable under cla