ABDUL HAMID SHAMSI vs ABDUL MAJID AND OTHERS

The Supreme Court held that under Section 7(iv)(b) of the Court Fees Act, 1870, while a plaintiff in a suit for accounts is allowed to provide a tentative valuation, this valuation cannot be arbitrary or unreasonable. The Court found the plaintiff's valuation of Rs.150 to be grossly undervalued and arbitrary, thus remitting the matter back to the trial court for reconsideration of the valuation based on the plaintiff's ouster from the partnership. The Court emphasized that if the valuation exceeds the court's pecuniary jurisdiction, appropriate orders must be passed under Order VII of the Code of Civil Procedure.