SRIRATNAVARAMARAJA vs SMT. VIMLA.

The Supreme Court ruled that under Section 12(2) of the Madras Court Fees and Suits Valuation Act, 1955, a defendant cannot contest the valuation of properties in a suit as a matter of issue between the parties. The Court emphasized that the Act is intended for revenue collection and should not be misused by defendants to obstruct proceedings. The High Court's decision to entertain a revision application regarding court fees from the defendant was deemed erroneous, as no jurisdictional question was involved.