Suits Valuation Act 1887 – Bare Act with Section Notes By Taxmann’s Editorial Board

Suits Valuation Act 1887 [Bare Act with Section Notes] by Taxmann is a meticulously prepared statutory reference that presents the complete and authoritative text of the Act, supplemented with detailed section-wise notes, State-specific amendments, and relevant judicial interpretations. The publication addresses the critical procedural framework governing the valuation of civil suits for determining the pecuniary jurisdiction of courts, an issue central to civil litigation practice in India. This 2026 Edition reproduces the original enactment while integrating all subsequent legislative developments, adaptations, and extensions, including State amendments and interpretative guidance drawn from judicial precedents. By combining statutory authenticity with editorial enrichment, the book serves as a dependable reference for understanding both the statutory scheme and its practical application in court proceedings.

This book is intended for the following audience:

• Legal Practitioners & Advocates – A vital reference for lawyers handling property disputes, declaratory suits, partition matters, court-fee determinations, and jurisdictional objections
• Judges & Court Officials – An authoritative aid for applying valuation principles and resolving issues of pecuniary jurisdiction at trial and appellate stages
• Legal Researchers – A comprehensive source for tracing the evolution of valuation law, including amendments, State adaptations, and judicial interpretation
• Government & Administrative Officials – Useful for policy formulation, rule-making, and implementation relating to valuation and jurisdiction
• Law Students & Academicians – An excellent academic resource offering a clear exposition of statutory provisions supported by explanatory notes and case law references

The Present Publication is the 2026 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] Presents the full, unabridged text of the Suits Valuation Act 1887, as in force
• [Section-wise Notes & Explanations] Each provision is supported by concise and practical section notes explaining legislative intent, scope, and operational aspects
• [State Amendments & Adaptations] Incorporates State-specific amendments and substitutions, including those applicable to Gujarat, Maharashtra, Madhya Pradesh, Himachal Pradesh, and other jurisdictions, ensuring regional relevance
• [Pre-amendment Provisions in Footnotes] Includes the text of provisions as they stood prior to amendment, enabling readers to understand the legal position during the pre-amendment period and its continuing relevance
• [Judicial Commentary] Features references to leading and landmark judicial decisions interpreting valuation principles, court-fee alignment, and jurisdictional objections
• [User-friendly Navigation] Equipped with a detailed table of contents and a subject index for quick and efficient reference

The structure of the book is as follows:

• Bare Act – Divided into three principal Parts:
  • Part I – Suits relating to land
  • Part II – Other suits
  • Part III – Supplemental and procedural provisions
• Section Notes – Each section is accompanied by explanatory notes highlighting legislative intent, amendments, and judicial interpretation
• State Amendments – Clearly demarcated State insertions, substitutions, and adaptations are presented alongside the parent provision
• Table of Contents & Subject Index – Designed to facilitate efficient navigation and quick access to specific provisions or themes