Section 110 — [Omitted]
§ 110 once fixed the value of the subject-matter needed for a civil appeal to the Supreme Court. It was omitted in 1973, when the money-value test gave way to the substantial-question-of-law certificate now in § 109.
Former marginal heading: 110. Value of subject-matter.
Omitted by the Code of Civil Procedure (Amendment) Act, 1973 (49 of 1973), s. 3 (w.e.f. 29-11-1973). The section now reads simply “[Omitted.]”.
In short
Before 1973, whether a civil case could go to the Supreme Court depended largely on the value of the subject-matter — § 110 set that threshold (the well-known ₹20,000 figure), read with the old § 109 and Article 133.
The Constitution (30th Amendment) Act, 1972 removed the value test from Article 133, and the CPC (Amendment) Act, 1973 then omitted § 110 and recast § 109. The gateway to the apex court is no longer a sum of money but a High Court certificate that the case raises a substantial question of law of general importance needing the Supreme Court’s decision.
So § 110 is now spent — its work is done by the recast § 109.