Section 1(2) in Rules Under The Suits Valuation Act
(2)In suits for the possession of land mentioned in paragraph (v) of Section 7 of the Court-fees Act, 1870 (VII of 1870), the value of the land shall be deemed to be as follows :-(a)where the land forms an entire estate, or a definite share of the estate, paying annual revenue to Government or where the land forms part of such an estate and is recorded in the Collector's register as separately assessed with such revenue, and such revenue is permanently settled, - twenty times the revenue so payable;(b)where the land forms an entire estate, or a definite share of the estate, paying annual revenue to Government or where the land forms part of such estate and is recorded as aforesaid; and such revenue is settled, but not permanently, - fifteen times the revenue so payable;(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, and net profits have arisen from the land during the year next before the date of presenting the plaint - fifteen times such net profits; but where no such net profits have arisen therefrom - the amount at which the Court shall estimate the land with reference to the value of similar land in the neighbourhood;(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, the market value of the land.
