(1.) ORDER :- The question in this revision petition relates to the interpretation of S.38 of the Rajasthan Court Fees and Suits Valuation Act, 1961. Sub-S. (1) of S.38 with which I am concerned in the present revision petition reads as under :-
(2.) Thus, in a suit for cancellation of a document the court fee has to be computed on the value of the subject matter of the suit and such value has to be determined when the whole of the document is sought to be cancelled as the value of the property which the document was executed.
(3.) Learned counsel for the petitioner relied upon the decision of the Madras High Court in Andalammal v. B. Kanniah, AIR 1972 Mad 5 wherein it was held that the valuation of a suit for cancellation of a deed should be made on the basis of the valuation of the property set out in the deed. The learned Judge of the Madras High Court who decided the Andalammal's case thought that the legislative intent-was that the basis for the purpose of valuation should be the amount or value mentioned in the document itself, and proceeded on the assumption that when a person sought to cancel a document executed by himself, be should pay court fees upon the value which he had chosen to put upon the property in the document sought to be cancelled.