Meaning and concept – The court fees are dealt under the Court Fees Act, 1870 and it extends to the whole of India and it commenced on the first day of April, 1870. Fees which may be imposed upon a litigant in order begin a lawsuit or start a legal dispute resolution case. The fee may represent covering administrative costs. In India, this can refer to stamps that may be attached to court documents which instruct the payment of fees. The suits valuation is dealt under the Suits Valuation Act, 1887 and it came into force on such dates as the State Government directs, by notification in the Official Gazette. The value of the subject matter of the suit is called value of the suit or suit valuation. The two acts are different as to their objectives. The main objective of the Court Fees Act, 1870 is to determine the court fees, whereas the main objective of the Suits Valuation Act, 1887 is to determine court jurisdiction but in an attempt to attain these objectives, both Acts are to resort to the value of the subject matter of the suit except where court fees are fixed. 

Objects of the Court Fees Act – The main object is to secure and collect revenue for the benefits of the state. Court fees Act is to regulate, levy and recovery of court fee from litigant and due to imposition of certain amount of court fee, and it curtails unnecessary litigation and also controls the multiplicity of the suits. 

Objects of the Suits Valuation Act – The principle object of this bill is to prescribe a simple mode of valuing suits relating to land for the purpose of determining the jurisdiction of the courts with respect to them.