https://www.taxtmi.com/caselaws?id=465206 Section 7(iv)(c) of the Court-fees Act generally allows valuation of a suit for declaratory relief with consequential injunction according to the plaintiff's valuation, and the second proviso must be strictly construed as an exception. Its reference to valuation under Section 7(v) applies only where that method is available, namely suits concerning land, houses and gardens; it does not extend to suits relating to shares or other movable property. The distinction between immovable property suits and other property suits was treated as a permissible legislative classification in a taxing statute and not violative of Article 15. The plaintiffs' valuation for declaration and injunction was therefore upheld. en-us Mon, 12 Apr 1971 00:00:00 +0530 Thu, 11 Dec 2025 12:50:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465206 Section 7(iv)(c) of the Court-fees Act generally allows valuation of a suit for declaratory relief with consequential injunction according to the plaintiff's valuation, and the second proviso must be strictly construed as an exception. Its reference to valuation under Section 7(v) applies only where that method is available, namely suits concerning land, houses and gardens; it does not extend to suits relating to shares or other movable property. The distinction between immovable property suits and other property suits was treated as a permissible legislative classification in a taxing statute and not violative of Article 15. The plaintiffs' valuation for declaration and injunction was therefore upheld. Case-Laws Indian Laws Mon, 12 Apr 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465206