a) The valuation of a suit for purpose of jurisdiction as well as for purpose of fixation of court-fees may be identical in many cases, and, many a time can be different for the two purposes.

b) The value of a suit for the purpose of jurisdiction cannot be less than the value of the suit for the purpose of court fees.

c) The question in respect of deficiency of court-fees arises either on the report of the Munsiram(or Office Report) or by means of challenge put by the defendant in the written statement.

d) In case of the report of deficiency of court fees by the Munsiram/offfice, the case is to be registered as a Miscellaneous case.

e ) Where the court fees paid is challenged by the defendant in the written statement, the Court should frame a preliminary issue and decide accordingly.

f) The question of court-fees is dealt exclusively by the Court- Fees Act 1870.

g) The valuation of a suit for possession of land, building or garden for the purpose of court-fees is regulated by clause (v) of Section 7 of the Court-Fees Act.

h) The valuation of suit for possession of superior proprietary and under-proprietary land is dealt by clause (v-A) of Section 7 of the Court-Fees Act.

i) The valuation possessory suits between the tenants , or tenants and trespasser is covered by clause (v-B) of Section  7 of the Court-Fees Act.

j) A plaintiff does not have to pay court-fees for buildings or gardens not erected by him on the land whose possession is sought by him.

k) For purposes of court fee it may not be necessary to include the value of building or garden standing on the land in cases where possession over land is claimed without the building or garden.

l) A mere incidental relief does not incur liability to pay additional court-fees; but for a substantively consequential relief in respect of land in question there arises a liability to pay the court-fees in accordance with existing law. Thus if the consequential relief is substantive, the plaintiff should be asked to pay the requisite court-fees.

m) For the purposes of court-fees in a possessory suit between tenants or tenant and a trespasser, it is merely the value of tenancy right that should be the basis of fixation of court-fees and not the market value of the leased property.