Agra Diocesan Trust Association vs Anil David

The Supreme Court held that under Section 7(iv-A) of the Court Fees Act, 1870, the valuation of a suit concerning agricultural land must be based on the revenue payable as fixed by the state government, rather than the circle rate determined by the collector. The Court found that the High Court erred in relying solely on the circle rate for determining market value for court fees, emphasizing that the plaintiff, being a stranger to the sale deed, should pay court fees based on the revenue. The Court allowed the appeal, setting aside the High Court's judgment and directing the trial court to reassess the court fee based on the correct valuation.