Report No. 45
3. Test of valuation.-
First, as regards the test of valuation, laid down in Article 133(1)(a) and (b) of the Constitution, the certificate required from the High Court is to the effect-
(a) that the amount or value of the subject-matter of the dispute in the court of first instance and still in dispute on appeal was and is not less than twenty thousand rupees (or such other sum as may be specified by Parliament by law); or
(b) that the judgment, decree or final order involves directly or indirectly some claim or question respecting property of the like amount or value.