The Allahabad High Court has held that an appeal preferred to the Rent Tribunal under Section 35 of the U.P. Regulation of Urban Premises Tenancy Act, 2021 must be valued on the subject matter in dispute in appeal, and not on the court fee paid on the application originally instituted before the Rent Authority. Section 39(1) of the Act, 2021 applies the Court Fees Act, 1870 to applications and appeals before the Rent Authority and the Rent Tribunal. Separating the incidence of court fee from the measure of its computation, the Court held that Section 39(1) settles whether a proceeding attracts court fee at all, while Section 39(2) only supplies the juridical basis on which the computation proceeds. His liability to pay court fee is, therefore, determined by the extent of the decree from which he seeks relief and not by the court fee paid by the plaintiff at the institution stage.”