Sunita Agarwal, J.

Learned counsel for the petitioner has been heard at length and the present petition is being disposed of finally at the admission stage itself.

2. This is the defendant's petition. The matter pertains to the suit valuation and ascertainment of court fees by the trial court.

3. By means of the present petition, the petitioner is seeking to challenge the order dated 14.10.2011 passed by the Additional Civil Judge (S.D.), IIIrd Agra in Original Suit No.1039 of 2007 (Smt. Shashi Parashar & another Vs. Shri Dhruv Parashar & others), whereby while deciding issue no.3 & 4, the court below has reached at the conclusion that the suit is under valued and sufficient court fee has not been paid by the plaintiffs.

4. The said suit has been filed with the relief of declaration against the defendants for declaring the Will dated 02.04.2002, allegedly of the husband of the plaintiff no.1 and the power of attorney dated 03.05.2007 and the consequent sale deed dated 05.05.2007, in respect of the suit property, being null and void and the consequent cancellation of Will, Power of Attorney and the sale deed as aforesaid.

5. A perusal of the averments in paragraph no.32 of the plaint indicates that suit was valued on the sale consideration, on which, the sale deed dated 05.05.2007 was executed and it is stated therein that the court fee was being paid on 30 times of the land revenue i.e. Rs.13.89 of the 1/4th share of the plaintiff i.e. Rs.416.70/-. In the plaint, the plaintiff herself has asserted that the valuation of the suit property was much more than what has been indicated in the sale deed dated 05.05.2007. The grounds taken by the plaintiffs to challenge the sale deed in paragraph no.29(c) itself indicates that there was an admission of the plaintiffs that the market value of the suit property as applicable on 05.05.2007 was more than Rs.1 crore and the Circle rate as mentioned in paragraph no.2 of the sale deed being Rs.40 lakh per hectare, was false. The Circle rate as fixed by the District Magistrate, Agra Circle applicable in the area was Rs.2000/- per square meter + 10%, being corner plot rate i.e. Rs.2200/- per square meter.

6. The court below has reached at the conclusion that the suit was under valued and the ad valorem court fee was required to be paid by the plaintiff in view of the Section 7 (iv-A) of the Court Fees Act' 1870 (hereinafter referred as Act' 1870).

7. Challenging this order, learned counsel for the petitioner placed reliance upon the judgment of this Court in Rajendra Prasad Yadav Vs. Ravindra Nath Singh & others reported in, (2014) 1 ADJ 304, and the Explanation to sub section (iv-A) of Section 7 of the Act' 1870 to contend that as per the said Explanation, the valuation of the suit property being an immovable property, has to be computed in accordance with sub Section (v) of Section 7. Submission is that Section 7 of sub section (v) provides that where the subject matter of the instrument is land, the value of the subject matter i.e. land would be assessed to 30 times of the revenue payable on the same. It is, thus, submitted that the court fee as paid by the plaintiffs on the value of the suit land to 30 time of the revenue payable with respect to the same cannot be said to be insufficient. The court fee paid by the plaintiff is in-conformity with the Explanation to section 7 (iv-A) of the Act' 1870.

8. Submission is that the court below has erred in ascertaining the suit valuation on the basis of the sale consideration and asking the plaintiffs to pay ad valorem court fee by treating the market value of the suit land same as the amount indicated in the sale deed.

9. The position of law with regard to the determination of suit valuation and the consequent court fee with regard to an immovable property, in a suit for declaration of sale deed as null and void, has been considered by a coordinate Bench of this Court in Rajendra Prasad Yadav (supra).

10. Testing this submission, it is relev