Madras High Court
Civil Procedure and EvidenceProperty and Real Estate Law

For ryotwari agricultural land, court fee is payable on thirty times the kist value.

Retnabi vs Mary Anjel @ Anjilammal

Madras High CourtJUDGMENT: July 31, 20263 MIN READSOURCE JUDGMENT
For ryotwari agricultural land, court fee is payable on thirty times the kist value.. Retnabi vs Mary Anjel @ Anjilammal. Madras High Court. LawLens
THE ORIGINAL LAWLENS SUMMARY
01

Facts

The respondent-plaintiff instituted a suit for declaration of title and permanent injunction concerning ryotwari agricultural land.

Source reference: para. 1

The pleadings were complete, and two witnesses had been examined on behalf of the plaintiff. Thereafter, the petitioners-defendants filed I.A.No.785 of 2013 seeking a direction to reassess the market value of the suit property, determine the correct court fee, and direct payment of the alleged deficit court fee, relying principally on an alleged admission by P.W.2 that the property was worth more than Rs.3 lakhs per cent.

Source reference: para. 1–3

The trial Court dismissed the application. The defendants challenged that order under Article 227 of the Constitution.

Source reference: para. 1
02

Issues

1. Whether the plaintiff was required to value the ryotwari agricultural land on its alleged actual market value, rather than on the statutory basis of thirty times the kist value applicable on the date of institution of the suit.

Source reference: para. 3–4

2. Whether the defendants’ belated application, filed after commencement of trial and examination of witnesses, was maintainable for determination of the alleged deficit court fee under Section 12(2) of the Tamil Nadu Court-Fees and Suits Valuation Act, 1965.

Source reference: para. 4

3. Whether the alleged existence of a construction on the suit property justified reassessment of the suit valuation and interference under Article 227.

Source reference: para. 5
03

Law Applied

The Court applied Section 7 of the Tamil Nadu Court-Fees and Suits Valuation Act, 1965, as it stood in 2005, under which the value of a suit concerning ryotwari agricultural land could be assessed on thirty times the kist value, even where the actual market value was higher.

Source reference: para. 4

The Court further applied Section 12(2) of the Act, which permits the defendant to seek determination of the proper court fee, but held that such an application must be made before commencement of trial; a belated application after evidence has commenced is not maintainable in the circumstances of the case.

Source reference: para. 4

The limited supervisory jurisdiction under Article 227 does not warrant interference where the trial Court’s order discloses no jurisdictional error or material irregularity.

Source reference: para. 1, 5–6
04

Reasoning

The Court held that the suit property was described as ryotwari agricultural land and, therefore, the statutory valuation method applicable in 2005 was thirty times the kist value, irrespective of whether the property’s actual market value exceeded that amount.

Source reference: para. 4

Consequently, the alleged admission of P.W.2 regarding the market value did not require the plaintiff to adopt the higher market value or pay additional court fee.

Source reference: para. 3–4

The defendants had also failed to invoke Section 12(2) before commencement of trial and had raised the objection only after the plaintiff’s witnesses had been examined, rendering the application belated and not maintainable.

Source reference: para. 4

The further contention that a construction existed on the property was rejected because the defendants had not pleaded its existence in their written statement, and the contention could not be introduced at that stage.

Source reference: para. 5

No ground for interference with the trial Court’s order was therefore established.

Source reference: para. 5
05

Holding

The High Court answered the issues against the petitioners. It held that the plaintiff was entitled to value the ryotwari agricultural land on thirty times the kist value under the law prevailing when the suit was filed, and that the defendants’ belated application for reassessment and deficit court fee was not maintainable.

The alleged higher market value and unpleaded construction did not justify reopening the valuation.

Source reference: para. 5

The Civil Revision Petition was dismissed, the trial Court’s order dated 15 June 2026 was upheld, and the connected miscellaneous petition was closed without costs.

Source reference: para. 6
06

Acts & Sections Cited

2 provisions across 1 statute referred to in this judgment. Linked provisions open on LawLens.

Tamil Nadu Court-Fees and Suits Valuation Act, 19652

Section 7Section 12
Madras High Court

Original Court PDF

RetnabivsMary Anjel @ Anjilammal

Madras High Court · July 31, 2026

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