Section 7(2)(d) in Karnataka Court-Fees and Suits Valuation Act, 1958
(d)where the land forms part of an estate paying revenue to Government, but is not a definite share of such estate and is not separately assessed as above mentioned or the land is a garden or the land is a house site whether assessed to full revenue or not, or is land not falling within the foregoing description-the market value of the land.