Court fee follows substantive relief: cancellation of a registered sale deed attracts ad valorem fee on the deed consideration.

For court-fee purposes, the substance of the plaint controls, not the form of drafting. Where the principal relief is cancellation of a registered sale deed and a declaration of rights is only ancillary, the suit cannot be treated as one for unrestricted valuation under Section 7(iv)(b) and (c) of the Court Fees Act, 1870. The proper court fee is ad valorem on the sale consideration mentioned in the deed. On that basis, the trial court's direction to pay ad valorem court fee was upheld and the revision was rejected.

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Issues: Whether a suit primarily seeking cancellation of a registered sale deed and a declaration regarding the plaintiff's rights is governed by Section 7(iv)(b) and (c) of the Court Fees Act, 1870 or requires ad valorem court fee on the sale consideration.

Analysis: The decisive test for court-fee is the substance of the relief disclosed in the plaint, not the form of drafting. Where the main relief is cancellation of a registered conveyance, a mere declaratory prayer is only ancillary. Since the suit directly challenged the validity of the registered sale deed for a consideration of Rs. 1,62,000/-, the relief could not be treated as one falling within the plaintiff's unrestricted valuation under Section 7(iv)(b) and (c). The correct fee had to be determined on the basis of the substantive relief of cancellation of the sale deed, which attracted ad valorem court fee on the sale consideration.

Conclusion: Ad valorem court fee was payable, and the trial court's order directing payment of such fee was upheld.

Final Conclusion: The revision failed because the challenge was in substance a suit for cancellation of a registered sale deed, not a mere declaratory suit with discretionary valuation.

Ratio Decidendi: For court-fee purposes, the court must look to the substantive relief sought in the plaint, and a suit whose principal relief is cancellation of a registered sale deed attracts ad valorem court fee on the consideration mentioned in the deed.

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