Learned counsel for the respondents, on the other hand, has placed reliance upon the judgment of the Apex Court in Commercial Aviation & Travel Company Inc v. Vimla Pannalal reported in (1988) 3 SCC 423 to submit that in a case where it is not possible for the Court to get the valuation of the suit property, by applying certain positive objective standards; as may be available for the purpose of determination of the valuation, it is not open for it to ask the plaintiff to pay ad-volarem court fee. Reference has also been made to the judgment of Madras High Court in Manikkam Pillai v. Nmnagasami Ayyar reported in 1934 AIR (Mad) 714 to submit that as the suit property is a temple and the temple having no market value as it is inalienable, the Court cannot apply any objective standards to get the valuation of the property. The present suit has been filed with the relief of the management of the temple as also for rendition of account. The law laid down by the Madras High Court Syed Dewan (supra) (relied upon by the petitioner), therefore, has no application.