Valuation of a suit property for the purpose of jurisdiction is different from valuation for the purpose of Court fees

The Supreme Court in J. Vasanthi and Ors. Vs.  N. Ramani Kanthammal (D) Rep. by L.Rs. and Ors. Civil Appeal No. 3396 of 2017 on 10.08.2017 stated that proper valuation of a suit property stands on a different footing than applicability of a particular provision of an Act under which court fee is payable. It is because the Act empowers the Defendant to raise the plea of jurisdiction on a different yardstick. It is not correct to say that it has to be determined on the basis of evidence and it is a matter for the benefit of the revenue and the State and not to arm a contesting party with a weapon of defence to obstruct the trial of an action.  The Court also referred to Suhrid Singh alias Sardool Singh v. Randhir Singh and Ors. (2010) 12 SCC 112 and quoted that where the executant of a deed wants it to be annulled, he has to seek cancellation of the deed. But if a non-executant seeks annulment of a deed, he has to seek a declaration that the deed is invalid, or non est, or illegal or that it is not binding on him.