TaxTMI 
TaxTMI 
1987 (12) TMI 340
X X X X Extracts X X X X
X X X X Extracts X X X X
....ovisions of Section 38 of the Karnataka Court Fees and Suits Valuation Act, 1958 (hereinafter referred to as the Act). Accordingly, the trial Court has directed the petitioners to pay a deficit Court fee of Rs. 3,561/-. 3. The plaintiffs-petitioners have sought for the following reliefs : "(A) Declaring that the decree passed in O.S. No. 125/ 81 on 17-2-1982 in favour of the defendant-1 against the plaintiff in this Court is illegal, null and void, ultra vires and without jurisdiction and not binding on the plaintiff; (B) Consequently restraining the defendant-1 and persons on its behalf by perpetual injunction from executing the impugned decree passed in O.S. No,125/ 1981 against the plaintiff and recovering any amount....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n whims and fancies at Rs. 1,000/:. The plaintiffs under the garb of seeking a declaration are virtually seeking the relief of cancellation of the decree obtained against them. The relief of declaration sought for by the plaintiffs that the decree passed in O.S. 125/81 dated 17-2-1982 by the Court of the Civil Judge, Chikodi is null and void, has to be construed as the one for cancellation of the decree, inasmuch as, the result of granting such a relief is to cancel the decree itself. It is the substance of the relief that is relevant and material and not the form for the purpose of deciding the question as to whether the suit is properly valued and the Court fee paid is sufficient. The plaintiffs are parties to the decree, therefore they h....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nd Section 35 of the Tamil Nadu Court Fees and Suits Valuation Act has observed thus: "Order 7, Rule 11, of the Civil Procedure Code, requires the Court to return the plaint if the relief claimed is undervalued. Order 7, Rule 11, runs thus : "11. The plaint shall be rejected in the following cases : (a) xxxxxxxx (b) Where the relief claimed is under-valued, and the plaintiff, on being required by the Court to correct the valuation within a time to be fixed by the Court, fails to do so. (c) and (d) xxxxxxxx This Section casts a duty on the Court to reject the plaint when the relief claimed is undervalued. If on the materials available before it the Court is satisfied that the value of rel....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... be a fair estimate of the amount to which the plaintiff is likely to be entitled to. In other words, the estimate of the claim must be a real one." 7. In the instant case, there is no doubt that the plaintiffs have deliberately under estimated the value of the relief and they have deliberately tried to make it appear that the relief sought for is one of declaration and not cancellation of a decree even though in substance and in effect the relief is one for cancellation of the decree. Therefore, the valuation made by the plaintiffs-petitioners on the face of it suffers from want of bonafides. When admittedly the decree sought to be cancelled is for a sum of Rs. 29,880/- ; it is not possible to appreciate how the plaintiffs could value t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....l possession by the plaintiffs of the properties described in Schedule 'A' annexed to the plaint. The plaintiff claimed to be a chalgeni tenant. Thus, it was a suit by a tenant against the landlord. Therefore, it was held that it was virtually a suit for establishing a right of occupancy. Thus, it is clear that the said decision has no application to the case on hand. Similarly, the decision in Syed Vajeehunnisa Begum and ors. v. The Mysore State Board of Wakfs by Secretary and oRs. 1969 (2) Mys.L.J. 344 is not on the point since it related to a suit for declaration together with the relief consequential on such declaration in respect of an immovable property. It was held that such a relief was neither for recovery of possession nor....