CHAPTERIV PROBATES,LETTERSOFADMINISTRATIONANDCERTIFICATES OFADMINISTRATION.

Relief wheretoo higha courtfee hasbeen paid.

21. Whereanypersononapplyingfortheprobateofawillorlettersof administrationhasestimatedtheproperty ofthedeceasedtobeofgreater valuethanthesamehasafterwardsprovedtobe,andhasconsequentlypaid toohighacourtfeethereonifwithinsixmonthsafterthetruevalueofthe propertyhasbeenascertained,suchpersonproducestheprobateorlettersto the Chief Controlling Revenue Authority for the local area in which the probateorlettershasorhavegranted., anddeliverstosuchAuthorityaparticularinventoryandvaluationof thepropertyofthedeceased,verifiedbyaffidavitoraffirmation. andifsuchAuthorityissatisfiedthatagreaterfeewaspaidonthe probateorlettersthanthelawrequired. thesaidauthoritymay (a)Cancelthestampontheprobateorlettersifsuchstamphasnotbeen alreadycanceled; (b)Substituteanotherstampfordenotingthecourtfeewhichshouldhave beenpaidthereon;and (c)Makeanallowanceforthedifferencebetweenthemasinthecaseof spoiledstamps,orrepaythesameinmoney,athisdiscretion.

Relief whendebts duefroma deceased person havebeen paidoutof hisestate.

22. WheneveritisprovedtothesatisfactionofsuchAuthority,thatan executororadministratorhaspaiddebtsduefromthedeceasedtosuchan amountasbeingdeductedoutoftheamountorvalueoftheestate,reduced thesametoasumwhich,ifithadbeenthewholegrossamountorvalueof theestate,wouldhaveoccasionedalesscourtfeetobepaidontheprobate orlettersofadministrationgrantedinrespectofsuchestatethanhasbeen actuallypaidthereonunderthisAct. SuchAuthoritymayreturn thedifference,providedthesamebe claimedwithinthreeyearsafterthedateofsuchprobateorletters. Butthen,byreasonofanylegalproceeding,thedebtsduefromthe deceasedhavenotbeenascertainedandpaid,orhiseffectshavenotbeen recoveredandmadeavailable,andinconsequencethereoftheexecutoror administratorispreventedfromclaimingthereturnofsuchdifferencewithin thesaidtermofthreeyear,thesaidauthoritymayallowsuchfurthertimefor makingtheclaimasmayappeartobereasonableunderthecircumstances.

Reliefin caseof servant grants.

23.Wheneveragrantofprobateorlettersofadministrationhasbeenoris madeinrespectofthewholeofthepropertybelongingtoanestate,andthe fullfeechargeableunderthisActhasbeenorispaidthereon,nofeeshallbe chargeableunderthesameActwhenalikegrantismadeinrespectofthe wholeoranypartofthesamepropertybelongingtothesameestate. Wheneversuchagranthasbeenorismadeinrespectofanyproperty formingpartofanestate,theamountoffeesthenactuallypaidunderthis Act shall be deducted when a like grant is made in respect of property belonging to the same estate, identical with or including the property to whichtheformergrantrelates. 24.Theprobateofthewillorthelettersofadministrationoftheeffectsof anypersondeceasedheretobeforeorhereaftergrantedshallbedeemedvalid andavailablebyhisexecutorsoradministratorsforrecovering,transferring orassigninganymoveableorimmovablepropertywhereoforwheretothe deceasedwaspossessedorentitled,eitherwhollyorpartiallyasatrustee, notwithstandingtheamountorvalueofsuchpropertyisnotincludedinthe amountofvalueoftheestatesinrespectofwhichacourtfeewaspaidon suchprobateorlettersofadministration 25.Whereanypersononapplyingforprobateorlettersofadministration hasestimatedtheestateofthedeceasedtobeoflessvaluethanthesamehas afterwards,provedtobe,andhasinconsequencepaidtoolowaCourtfee thereon,theChiefControllingRevenueAuthorityforthelocalareainwhich theprobateorlettershasorhavebeengrantedmay,onthevalueoftheestate ofthedeceasedbeingverifiedbyaffidavitoraffirmation,causetheprobate orlettersofadministrationtobedulystampedonpaymentofthefullcourt feewhichoughttohavebeenoriginallypaidthereoninrespectofsuchvalue andofthefurtherpenalty,iftheprobateorlettersisorareproducedwithin oneyearfromthedateofthegrant,offivetimes,or,ifitortheyisorare producedafteroneyearfromsuchdate,oftwentytimes,suchpropercourt feewithoutanydeductionofthecourtfeeoriginallypaidonsuchprobateor letters: Providedthatiftheapplicationbemadewithinsixmonthsafterthe ascertainmentofthetruevalueoftheestateandthediscoverythattoolowa courtfeewasatfirstpaidontheprobateorletters,andifthesaidAuthority issatisfiedthatsuchfeewaspaidinconsequenceofamistakeorifitsnot beingknownatthetimethatsomeparticularpartoftheestatebelongedto thedeceased,andwithoutanyintentionoffraudortodelaythepaymentof thepropercourtfeethesaidAuthoritymayremitthesaidpenalty,andcause the probate or letters to be duly stamped on payment only of the sum wantingtomakeupthefeewhichshouldhavebeenatfirstpaidthereon.
Probatesdeclared validastotrust property,though notcoveredby courtfee.

Provisionforcase wheretoolowa courtfeehasbeen paidon probates,etc.

26.Incaseoflettersofadministrationonwhichtoolowacourtfeehas beenpaidatfirst,thesaidAuthorityshallnotcausethesametobefully stampedmanneraforesaiduntiltheadministratorhasgivensuchsecurityto theCourtbywhichtheletterofadministrationhavebeengrantedasought bylawtohavebeengivenonthegrantingthereofincasethefullvalueof theestateofthedeceasedhadbeenthenascertained. 27.Wheretoolowacourtfeehasbeenpaidonanyprobateorlettersof administrationinconsequenceofanymistake,orofitsnotbeingknownat thetimethatsomeparticularpartoftheestatebelongedtothedeceased,if anyexecutororadministratoractingundersuchprobateorlettersdoesnot, withinsixmonthsafterthediscoveryofthemistakeorofanyeffectsnot known at the time to have belonged to the deceased, apply to the said AuthorityandpaywhatiswantingtomakeuptheCourtfeewhichoughtto havebeenpaidatfirstionsuchprobateorletters,heshallforfeitthesumof onethousandrupeesandalsoafurthersumattherateoftenrupeespercent. ontheamountofthesumwantingtomakeupthepropercourtfee.

Administratorto giveproper securitybefore lettersstamped undersection25.

Executors,etc.not payingfullcourt feeonprobatesetc. withinsixmonths afterdiscoveryof underpayment.

28. (1) Whereanapplicationforprobateorlettersofadministrationis madeinanyCourtotherthantheHighCourt,theCourtshallcausenoticeof theapplicationtobegiventotheCollector. (2)wheresuchanapplicationasaforesaidismadetotheHighCourt, theHighCourtshallcausenoticeoftheapplicationtobegiventotheChief ControllingRevenueAuthority. (3)TheCollectorwithinthelocallimitsofwhoserevenuejurisdiction thepropertyofthedeceasedoranypartthereof,is,mayatanytimeinspect orcausetobeinspected,andtakeorcausetobetakencopiesof,therecord ofanycaseinwhichapplicationforprobateorlettersofadministrationhas beenmade;andif,onsuchinspectionorotherwise,heisofopinionthatthe petitionerhasunderestimatedthevalueofthepropertyofthedeceased,the Collectorshallforwardhisreport,givingthereinhisreasonsforhisopinion andhisestimateofthetruevaluation,totheProthonotaryoftheHighCourt ortheCourt,asthecasemay be,servingatthesametimeacopyofhis reportonthepetitioners. (4) Ifwithinthirtydaysfromthedateofreceiptofthecopyofthe Collector'sreportservedonhimundersubsection(3)petitionerdoesnotfile inCourthisobjectionstotheCollector'svaluation,thecourtshallmakean orderamendingthepetitioner'svaluation,inaccordancewiththereportof theCollector. (5) If within the aforesaid period the petitioner files in court his objection,theCourtshallhold,orcausetobeheld,aninquiryinaccordance withtheprovisionsofsections9,10and11asiftheapplicationwereasuit, andshallrecordafindingastothetruevalue,asnearasmaybe,atwhich theproperty ofthedeceased should have been estimated. TheCollector shallbedeemedtobeapartytotheinquiry. (6)ThefindingoftheCourtrecordedundersubsection(5)shallbe final but, shall not bar the entertainment and disposal by the Chief ControllingRevenueAuthorityofanyapplicationundersection25. (7) TheStateGovernmentmaymakerulesfortheguidance of Collectorsintheexerciseofthepowersconferredbysubsection(3).

Noticeof applicationsfor probateorletters ofadministration tobegivento Revenue Authorities,and procedurethereon.

Paymentof Courtfee inrespect ofprobate andletters of administrat ion.

29.(1)Noorderentitlingthepetitionertothegrantofprobateorletters ofadministrationsshallbemadeuponanapplicationforsuchgrantuntilthe petitionerhasfiledintheCourtavaluationofthepropertyintheformset forthinthethirdSchedule,andthecourtissatisfiedthatthefeementionedin No.10ofthefirstschedulehasbeenpaidonsuchvaluation. (2)Thegrantofprobateorlettersofadministrationshallnotbe delayedbyreasonofanyreportmadebytheCollectorundersection28,sub section(3)

Recovery of Penalties, etc.

30. (1)Anyexcessfeefoundtobepayableonaninquiryheldunder section 28, and any penalty or forfeiture under section 27, may, on the certificateoftheChiefControllingRevenueAuthority,berecoveredfrom theexecutororadministratorasifitwereanarrearoflandrevenuebyany Collector. (2)TheChiefControllingRevenueAuthoritymayremitthewhole oranypartofanysuchpenaltyorforfeitureasaforesaidoranypartofany penaltyundersection25orifanycourtfeesundersection25inexcessof thefullcourtfeewhichoughttohavebeenpaid. 31. Nothinginsection5orsection40shallapplytoprobatesor lettersofadministration.

Sections5 and40not toapplyto probatesor lettersof administrat ion.