(A) Karnataka Court Fees and Suits Valuation Act (16 of 1958) , S.38, S.24(d)— Declaratory suit - Court fee - Suit for declaration that document/palupatti is invalid and does not bring about partition of suit property - In subsistence cancellation of palupatti is sought in form of declaration - However, no value of subject- matter of suit is mentioned in Palupatti - Suit cannot be valued under S. 38 - Plaintiff valued suit for said relief at Rs. 1,000/- u/S. 24(d) - Proper. 1963 (1) Mys LJ 67, 2010 (3) AIR Kar R 739 and judgment in CRP No. 739/1974 (Kant) - Not good law in view of AIR 2010 SC 2777. (Para 20 21) (B) Karnataka Court Fees and Suits Valuation Act (16 of 1958) , S.38— Suit for cancellation of instrument - Court fees - Words 'value of subject-matter of suit' u/S. 38 - Means it is subject-matter of instrument, i.e. the consideration mentioned in the instrument which is to be considered - And not market value of property - Words 'market value' conspicuously missing - Cannot be added or read in Section.Interpretation of Statutes - (Para 17) .....