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2025 Supreme(Mad) 5022

IN THE HIGH COURT OF JUDICATURE AT MADRAS
C.V. KARTHIKEYAN, J.
D. Rajagopal S/o Late Duraisamy Chettiar – Appellant
Versus
S. Jeyaprakash – Respondent
A. No. 2157 of 2025, T.O.S. No. 10 of 2023
Decided On : 18-07-2025

Advocates Appeared:
For the Appellants : S.R. Raghunathan, S. Vinod Sathya Lazar
For the Respondents: R. Thiagarajan, K.V. Babu, P. Krishnan

Court fees determination for testamentary matters follows the Tamil Nadu Court Fees Act and is primarily governed by the procedure involving the Collector, distinguishing it from civil suits and ensuring lawful valuations are upheld.

Headnote:(A) Tamil Nadu Court Fees and Suit Valuation Act, 1955 - Sections 11(k)(ii) and 55 - Indian Succession Act, 1925 - Sections 232 and 276 - Testamentary Original Suit - Application filed to determine the market value of the estate for Court fees - Court rules the procedure for determining estate value rests with the Collector and not the Court - The plaintiff complied with valuation requirements; thus, the objection lacks merit. (Paras 16, 29, 40)

(B) Court fees - Determination - Obligation to adhere to statutory provisions regarding Court fees under the Tamil Nadu Court Fees Act after conversion of petition to suit form - Procedure is distinct from regular civil suits and is governed under specific rules for testamentary matters. (Paras 33, 35)

Facts of the case:
The suit concerns the probate of a will executed by a deceased individual, with disputes over its validity and the valuation of the estate for which administration is sought, involving multiple parties and petitions.

Findings of Court:
The application by the 2nd defendant was dismissed citing proper compliance with revenue authorities regarding estate valuation.

Issues: Whether the determination of the estate's value constitutes an issue in the proceedings; whether the applicant's contentions regarding under valuation hold weight.

Ratio Decidendi: The court emphasized that under-valuation issues are regulated by the Revenue Authority, reaffirming that a Testamentary Original Suit follows specific valuation guidelines distinct from civil suits.

Result: Application dismissed with liberty to seek framing of additional issues.

Table of Content
1. context of the testamentary suit (Para 1 , 2 , 3 , 4 , 5)
2. arguments on court fees assessment (Para 6 , 10 , 11 , 12 , 18 , 19 , 20)
3. court's analysis on fee procedures (Para 21 , 22 , 23 , 26 , 29 , 30 , 31)
4. legislative authority on valuation concerns (Para 36 , 37 , 38 , 39 , 40)

ORDER :

1. This Application has been filed by the 2nd defendant in T.O.S.No.10 of 2023 under Order II Rule 3 of ORIGINAL SIDE RULES read with Sections 7 and 11 and Article 11(k) of Tamil Nadu Court Fees and Suit Valuation Act, 1935 and read with Section 151 CPC seeking a direction to conduct an enquiry to determine the actual market value of the estate of late V.Alameluammal as prevailing on the date of registration of O.P.No.715 of 2013 into a Tetstamentary Original Suit in T.O.S. No.10 of 2023 and direct the plaintiff to pay appropriate Court fees, failing which to dismiss the suit in case of non- payment of such appropriate Court fees.

2. Even before examining the affidavit filed in support of the Judges Summons, it must be stated that, O.P.No.715 of 2013 had been filed by the 1st respondent herein S.Jayaprakash under Sections 232 and 276 of Indian SUCCESSION ACT , 1925 seeking grant of Letters of Administration with respect to a Will dated 29.01.2010 said to have been executed by V.Alameluammal who died without any children born to her on 10.06.2011. In the Original Petition, there were initially 17 respondents. Later, respondents 18-56 were impleaded by order dated 27.10.2022 in A.No.1028 of 2021. Subsequently, the Original Petition was converted as a Testamentary Original Suit in T.O.S.No.10 of 2023. The applicant herein was impleaded by order dated 20.10.2023 in A.No.3280 of 2023 as the 2nd defendant. There was yet another defendant impleaded as the 3rd defendant in A.No.2437 of 2024 by order dated 11.06.2024.

3. It must also be stated that yet another Original Petition in O.P.No.377 of 2012 had been filed seeking Letters of Administration with Will dated 21.06.2024 also said to have been executed by V.Alameluammal. That Original Petition had been filed by the 2nd respondent herein, M.Subbiah. That Original Petition has been converted as T.O.S.No.44 of 2012 and the same is also pending.

4. The applicant herein had filed O.S.No.112 of 2016 before the Principal District Court at Trichy seeking a share in the property and on application made, the suit had been transferred to the file of this Court and renumbered as Tr.C.S.No.23 of 2023 and is also pending before this Court.

5. It must also be further stated that yet another suit is also pending relating to the properties for which administration is sought in C.S.No 202 of 2021 filed by the plaintiff in T.O.S.No.44 of 2013. That suit is also pending.

6. In the written statement filed by the applicant herein, he had contended that both the Wills projected in T.O.S.No.44 of 2013 and T.O.S.No.10 of 2023 dated 21.06.2004 and 29.01.2010 respectively are forged Wills and had been created by the plaintiffs therein to deprive the lawful right of the original legal representatives of V.Alameluammal to a share in her properties. Trial had also commenced in the two Civil Suits and in the two Testamentary Original Suits. At this stage, this application has been filed by the 2nd defendant in T.O.S.No.10 of 2023 seeking a direction to conduct an enquiry to determine the actual market value of the estate of late V.Alameluammal and to direct the plaintiff to pay the appropriate Court fees, failing which to dismiss the suit.

7. In the affidavit filed in support of the Judges Summons, it had been contended by the Power of Attorney agent of the 2nd defendant that the 2nd defendant is a Class-II legal heir of Veerabathran Chettiar who died intestate on 26.04.1986. Seeking partition and separate possession of the properties left behind by Veerabathran Chettiar, the applicant had filed O.S.No.112 of 2016 before the I Additional District Court Trichy. The suit had been subsequently transferred and renumb

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