Report No. 45
4. Scope of clauses (a) and (b).-
The first portion, i.e. clause (a), requires that the subject-matter of the dispute must throughout have been of the prescribed value or amount. This clause does not present much difficulty in practice.
The second portion clause (b) is wider. This is indicated sufficiently by the word "involves", and also by the words "directly or indirectly". Judicial decisions generally emphasise that under this clause value of some property in addition to or other than the one in dispute in the suit, is to be taken into account.