Section 7(2)(c) in Karnataka Court-Fees and Suits Valuation Act, 1958
(c)where the land pays no such revenue, or has been partially exempted from such payment, or is charged with any fixed payment in lieu of such revenue-fifteen times the net profits if any from the land during the year next before the date of presenting the plaint or thirty times the revenue payable on the same extent of similar land in the neighbourhood, whichever is lower;