relating to court-fees and jurisdiction, it is the averment made in the plaint alone that matters. If court fee is an issue which would affect the pecuniary jurisdiction of the court, then the defendant may have a say. However, if the jurisdiction of the court is not going to be affected by virtue of the valuation in the suit, then, the defendant does not have a say at all. Court-Fees is essentially a matter between the court and the plaintiff as it is a revenue measure initiated by the State. Being the taxing statute, Tamil Nadu Court-Fees and Suits Valuation Act, 1955 has to be strictly read. Under Section 12(2) of the Tamil Nadu Court-Fees and Suits Valuation Act, 1955, an application relating to court-fees has to be filed before the first hearing of the suit. As to what is the first hearing of the suit has been defined by this court by virtue of the powers in it under Section 122 of CPC.