Suit for accounts valuation must be bona fide; court interference is justified only for arbitrary or deliberately understated estimates.

In a suit for accounts, the plaintiff must make a fair and reasonable estimate of the relief sought, but need not state the exact amount that may ultimately be found due after accounts are taken. Valuation can be rejected under Order 7 Rule 11(b) CPC only if the relief is undervalued and the plaintiff fails to correct it when directed. The court must test whether the estimate is bona fide and reasonable on the materials before it, and interference is justified only where the valuation is arbitrary, deliberately understated, or plainly inadequate. A tentative valuation made in good faith is therefore permissible.

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Issues: Whether, in a suit for accounts, the plaintiff's valuation of the relief was shown to be so inadequate or unreasonable as to justify rejection of the plaint and the court-fee demand made by the High Court.

Analysis: Under Section 7(iv)(f) of the Court Fees Act, 1870, and Section 35 of the Tamil Nadu Court Fees and Suits Valuation Act, 1955, the plaintiff in a suit for accounts is required to place a fair and reasonable estimate on the relief sought, but is not bound to state the exact sum that may ultimately be found due after accounts are taken. Order 7 Rule 11(b) of the Code of Civil Procedure, 1908 empowers rejection only where the relief is undervalued and the plaintiff fails to correct the valuation when directed. The valuation must therefore be tested for reasonableness, and interference is warranted only where the estimate is arbitrary, deliberately understated, or plainly inadequate on the materials before the court.

Conclusion: The plaintiff's valuation was not shown to be unreasonable, inadequate, or a deliberate under-estimation; the High Court's contrary view was unsustainable.

Final Conclusion: The appeal succeeded, the High Court's order on valuation and court-fee was set aside, and the matter was remitted for disposal of the remaining issues.

Ratio Decidendi: In a suit for accounts, the plaintiff may adopt a bona fide tentative valuation, and a court may interfere only if that valuation is shown to be arbitrary, unreasonable, or a deliberate under-estimation.

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