The value for Court Fee computation under Section 40 of the Act is the value shown in the document, not its market value.

1. Introductory :-

This Civil Revision Petition raises a question, "whether the expression "value of the property" for which the document was executed" as provided under Section 40 of the Tamil Nadu Court Fees and Suits Evaluation Act means the market value of the property or the value specified in the document.

Relevant facts :-

2. The petitioners filed a civil suit in O.S.No.54/1997 before the learned Subordinate Judge, Ariyalur, praying for a decree, directing partition of the suit property into 90 shares and to allot 18 such shares to them with separate possession and enjoyment. The other prayer was to grant a decree of cancellation of the partition deed dated 24 May 1996 in respect of suit A and B Schedule properties.

3. The suit records were examined by the Court Fee Examiner, High Court, Madras, and a check slip was issued directing the Trial Court to collect additional Court Fee. The said check slip was considered by the learned Judge. The learned Judge was of the view that the petitioners have to pay Court fee for the relief of cancellation of the deed of partition. According to the learned Judge, Court Fee should be paid on the market rate under Section 40 of the Tamil Nadu Court Fees and Suit Valuation Act [hereinafter referred to as 'the Court Fees Act']. Accordingly, the learned Subordinate Judge passed an order on 6 August 1998 directing the petitioners to pay a further sum of Rs.74,756.25 in addition to the Court fee already paid by them. Court Fee was estimated on the market value of the property as the relief was to set aside the partition deed in respect of immovable property. Feeling aggrieved by the said order, the petitioners have come up with the revision petition.

Submissions :-

4. The learned counsel for the petitioners contended that the prayer was only to set aside the document and as such, the petitioners were expected to pay Court Fee only on the amount shown in the document. Section 40 does not contain a stipulation that the market value has to be assessed for the purpose of Court Fee. Therefore, the impugned order passed by the learned Judge requires interference by this Court. The learned counsel placed reliance on the judgment of the Supreme Court in Satheedevi v. Prasanna, (2010) 5 SCC 622 in support of his contention that the value as shown in the document alone has to be taken for assessing the Court Fee for granting a decree to set aside the document.

Consideration :-

5. The petitioners have sought a decree for cancellation of the partition deed dated 24 May 1996 and to partition the property into 90 shares and for allotment of 18 such shares to them. They have paid Court Fee on the basis of the amount shown in the document. The Court Fee Examiner as well as the Trial Court considered Section 40 of the Court Fees Act and arrived at a conclusion that the Court Fee has to be paid only on the market rate. Therefore, the question relates to the interpretation of Section 40 of the Tamil Nadu Court Fees and Suit Valuation Act.

The Statute :-

6. Section 40 of the Tamil Nadu Court Fees and Suit Valuation Act, 1879 reads as under :-

40. Suits for cancellation of decrees, etc. -

(1) In a suit for cancellation of a decree for money or other property having a money value, or other document which purports or operates to create, declare, assign, limit or extinguish, whether in present or in future, any right, title or interest in money, movable or immovable property, fee shall be computed on the value of the subject-matter of the suit, and such value shall be deemed to be -

if the whole decree or other document is sought to be cancelled, the amount or value of the property for which the decree was passed or other document was executed;

if a part of the decree or other document is sought to be cancelled, such part of the amount or value of the property.

(2) If the decree or other document is such that the liability under it cannot be split up and the relief claimed relates only to a particular item of proper