In suits for partition and separate possession of agricultural land, the court fee is payable based on 20 times the land revenue rather than the market value of the land, as per the Court Fees Act, 1870.

ORDER

The present petition has been filed challenging the order passed by the appellate Court dated 24.10.2019 whereby the appellate Court has held that the appeal is under valued and less court fee has been paid and that the petitioner has to pay the court fee as per value of the land.

The appellate Court has considered the position that the suit is for partition of the agricultural land and 1/3 share is sought by the petitioner/plaintiff in the land and valuation was made as per 20 times of the land revenue. The land revenue was Rs. 46/- and 20 time comes to Rs.920/- on which court fees of Rs. 100/- was paid. The separate court fee of Rs. 500/- was paid on the relief of declaration.

The appellate court has ordered that the suit has been valued on the valuation of the land in view of the position that the suit was for partition and separate possession in respect of the agricultural land. As per Section 7(v)(a) of the Court Fees Act in case the land is assessed to land revenue valuation in suit for possession is to be 20 times of land revenue so assessed was payable and in suit for partition as per Section 7(vi-A) the Court Fee has to be paid as per value of the plaintiff's share of the property. The plaintiff therefore, in a suit for partition and consequential relief of separate possession placed for partition only required to pay court fee as per 20 times the land revenue and was not required to pay court fee on the basis of value of the land but on the basis of land revenue assessable on the land. It was not a case of partition of property which is not agricultural land but was case of partition of agricultural land and therefore, the appellate Court has erred in directing payment of court fee as per the value of land though the court fees has been paid on the basis of the land revenue.

The issue has been considered in detail by a coordinate Bench in Ramchandra Banarsi Vs. Radha Bai alias Devkabai , 2024 SCC Online MP 9663 in the following manner :-

The Suit Valuation Act, of 1887 prescribes the mode of the determining the jurisdiction of the Court. Part 1 deals with the suit relating to the land. Section 3 gives power to the State Government to make rules for determining the value of the land for jurisdictional purposes. Sub-section (1) says that the State Government makes rules for determining the value of the land for jurisdiction in the suits mentioned in the Court Fees Act, 1870 section 7 paragraph No. (v), (vi) and (x)(d). Section 4 of the Suit valuation Act of 1887 says that the valuation of the relief in certain suits relating to land is not to exceed the value of land. Section 8 says the Court-fee value and jurisdictional value to be the same in certain suits wherein suits other than those referred to in the Court Fee 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.

In a civil suit if a decree of partition of house/shop/garden is being sought partition then the valuation would be certainly based on the market of the suit property but as per section 7(v) of Act of 1887, the Court fees is liable to be paid on the basis of 20 times of the land revenue for the relief of possession. In case multiple reliefs are being claimed like partition, possession, or declaration then the suit is required to be valued as per section 7(v), (vi), (vi) of the Court Fees Act of 1870 accordingly. Where the relief of possession of land, house, and garden is sought then the valuation would be as per section 7(v) of Act of 1887 and coupled with the aforesaid partition is also sought then for the purpose of partition the provision of section 7(vi-a) would apply. Section 7(vi-a) only says that according to the value of such share and value of share and the value of subject matter shall be decided as per