Taxmann's Suits Valuation Act 1887

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SUITS VALUATION ACT, 1887

SUITS VALUATION ACT, 1887

Suits Valuation Act, 1887

[7 OF 1887]*

An Act to prescribe the mode of valuing certain suits for the purpose of determining the jurisdiction of Courts with respect thereto.

WHEREAS it is expedient to prescribe the mode of valuing certain suits for the purpose of determining the jurisdiction of Courts with respect thereto; it is hereby enacted as follows:—

Title and extent.

1. This Act may be called the Suits Valuation Act, 1887 1[and it extends2 to the whole of India except the territories which, immediately before the 1st November, 1956, were comprised in Part B States.]

STATE AMENDMENT

GUJARAT

Section 1

Section 1 shall be numbered as sub-section (1) thereof. After sub-section (1), insert —

- “(2) This Act as in force in the Bombay area and the Kutch are of the State of Gujarat immediately before the commencement of the Suits Valuation (Gujarat Extension and Amendment) Act, 1964, (21 of 1964) shall also extend to the Saurashtra area of the State of Gujarat.”;

- In the marginal note, for the word “Title” the words “Title and extent to State of Gujarat” shall be substituted. [Vide the Suits Valuation (Gujarat Extension and Amendment) Act, 1964, w.e.f.1-5-1966]

MADHYA PRADESH

Section 1

After “Part ‘B’ State” insert “other than the Madhya Bharat and Sironj regions of the State of Madhya Pradesh.”— [Vide the Madhya Pradesh Extension of Laws Act, 1958, w.e.f. 1-11959]

*Dated 11-2-1887

1. Inserted by the Adaptation of Laws (No. 2) Order, 1956.

2. Extended to the Union territory of Jammu and Kashmir and Union territory of Ladakh by the Jammu and Kashmir Reorganisation Act, 2019 w.e.f. 31-10-2019.

MAHARASHTRA

Section 1

After the words and letter “comprised in Part B States” insert “other than the Hyderabad area of the State of Maharashtra”. [Vide the Suits Valuation (Maharashtra Extension and Amendment) Act, 1960, w.e.f. 1-11-1960]

PART I

SUITS RELATING TO LAND

Extent and Commencement of Part I.

2. This Part shall extend to such local areas, and come into force therein on such dates, as the 3[State Government], by noti cation in the Of cial Gazette directs.

COMMENTS

SECTION NOTES

Part I is not automatically applicable across the entire State; The applicability of Part I of the Act is limited to specific local areas notified by the State Government in the Official Gazette.

STATE AMENDMENT

MAHARASHTRA

Section 2

Substitute –

“2. Commencement of sections 3 to 5 – On the date of commencement of the Suits Valuation (Maharashtra Extension and Amendment) Act, 1960 (iv of 1960), sections 3 to 5 (both inclusive) shall cease to be in force throughout the State of Maharashtra, but the State Government may, by noti cation in the Of cial Gazette, bring the said sections into force in the whole of the State or any local area, from such date as may be speci ed in such noti cation.” [Vide the Suits Valuation (Maharashtra Extension and Amendment) Act, 1961, w.e.f. 1-11-1960]

Power for State Government to make rules determining value of land for jurisdictional purposes.

3. (1) The 4[State Government] may 5[***] make rules for determining the value of land for purposes of jurisdiction in the suits mentioned in the Court–fees Act, 1870 (7 of 1870), section 7, paragraphs v and vi and paragraph x, clause (d).

(2) The rules may determine the value of any class of land, or of any interest in land, in the whole or any part of a local area, and may prescribe different values for different places within the same local area.

3. Substituted by the Adaptation of Laws (No. 2) Order, 1956, for “Government of a Part A State or a Part C State”.

4. Substituted for “Provincial Government” by the Adaptation of Laws Order, 1950.

5. Words “subject to the control of the Governor General in Council” omitted by the Government of India (Adaptation of Indian Laws) Order, 1937.

COMMENTS

SECTION NOTES

3.1 Power of State Government to Make Rules [Sub-section (1)]

The State Government is empowered to frame rules to determine the value of land for jurisdictional purposes.

The State Government shall, before making the rules, consult the High Court with respect thereto. [See Section 5(1)]

These rules specifically address the following suits mentioned under Section 7 of the Court-fees Act, 1870.

Section 7, paragraph v: Suits for possession of land, houses, or gardens.

Section 7, paragraph vi: Suits relating to rent, revenue, or profits of land.

Section 7, paragraph x(d): Suits regarding interests in immovable property.

3.2 Enforcement of the Rules:

The rules made under this section shall not take effect till the expiration of one month after the rule has been published in the Official Gazette [See Section 5(2)]

STATE AMENDMENT

GUJARAT

Section 3

In sub-section (1), for the words, gures, brackets and letter “the Court-fees Act, 1870, section 7, paragraphs v and vi, and paragraph x, clause (d)” substitute — “clause (d) of paragraph (iv), paragraphs (v), (vi) and (vii) and clause (d) paragraph (xi), in section 6 of the Bombay Court—fees Act, 1959”. [Vide the Suits Valuation (Gujarat Extension and Amendment) Act, 1964, w.e.f. 1-5-1966]

HIMACHAL PRADESH

Section 3

For the expression “the Court Fee Act, 1870”, wherever it occurs, the expression “the Himachal Pradesh Court Fees Act, 1968” shall be substituted. [Vide the Suits Valuation (Himachal Pradesh Amendment) Act, 1969, w.e.f. 23-12-1969]

Valuation of relief in certain suits relating to land not to exceed the value of the land.

4. Where a suit mentioned in the Court-fees Act, 1870 (7 of 1870), section 7, paragraph IV, or Schedule II, article 17, relates to land or an interest in land of which the value has been determined by rules under the last foregoing section, the amount at which for purposes of jurisdiction the relief sought in the suit is valued shall not exceed the value of the land or interest as determined by those rules.

SUITS VALUATION ACT 1887 – BARE ACT WITH SECTION NOTES

PUBLISHER : TAXMANN

DATE OF PUBLICATION : FEBRUARY 2025

EDITION : 2025 EDITION

ISBN NO : 9789364557658

NO. OF PAGES : 20

BINDING TYPE : PAPERBACK

DESCRIPTION

Suits Valuation Act 1887 [Bare Act with Section Notes] by Taxmann is a legal reference that provides the complete text of the Act, enhanced with detailed annotations, commentary, and updates on amendments, state modifications, and judicial interpretations. It is an indispensable resource for anyone involved in legal practice or researching jurisdictional valuation in civil suits.

This book is intended for the following audience:

• Legal Practitioners & Advocates

• Judges & Court Officials

• Legal Researchers

• Law Students & Academicians

The Present Publication is the 2025 Edition, covering the amended and updated text of the Suits Valuation Act [Act No. 7 of 1887] and Rules, with the following noteworthy features:

• [Complete Statutory Text] Full, unabridged text of the Act

• [Detailed Section Notes] Comprehensive commentary and interpretative notes for each section

• [State Amendments and Adaptations] Annotations on amendments for states like Gujarat, Madhya Pradesh, Maharashtra, and Himachal Pradesh

• [Pre-amendment Provisions] Footnotes showing the text before amendments

• [Judicial Commentary] References to landmark cases that shape the Act's interpretation

• [User-friendly Navigation] Detailed table of contents and subject index for quick reference

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