https://www.taxtmi.com/caselaws?id=275803 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. en-us Wed, 07 Jul 1999 00:00:00 +0530 Wed, 17 Oct 2018 16:02:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275803 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. Case-Laws Indian Laws Wed, 07 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275803