VIJAY KUMAR (SELF EMPLOYED) 25 February 2022

Application of section 19b in the court fees act 1870

In a probate case (without WILL), deceased 2 joint properties(50:50 sharing) having valuation of Rs 50,00,000 and 78,00,000 as per valuation report submitted. At the time of death joint loans were on both properties of Rs 32,00,000 & Rs 53,00,000.

"As per Section 19B in the Court-fees Act, 1870
*[19B. Relief where debts due from a deceased person have been paid out of his estate.—Whenever it is proved to the satisfaction of such Authority that an executor or administrator has paid debts due from the deceased to such an amount as, being deducted out of the amount or value of the estate, reduces the same to a sum which, if it had been the whole gross amount or value of the estate.."

Plz suggest how this section will apply, will have to file application to court to deduct debt amount from valuation of properties or deduction will be given by sdm office/revenue deptt. Relief could be given before taking court fees or after paying court fees it will applicable.

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Sharmishta P Raj (nil) 28 February 2022

Section 19 (b) of the Court-fees Act, 1870 states, "Relief where debts due from a deceased person have been paid out of his estate," which signifies- if an authority is satisfied that the executor (person carrying out the WILL) has paid the debts of the deceased by deducting the sum from the inherited estate of the deceased's will and such a deduction has resulted in the reduction of the value of the inherited estate to such an extent that if the value of the estate was primarily only that much, the court fee that was paid by the executor for probate letters, etc., would have been much less. Under this act, the authority may return the difference. But this can be claimed only within three years after the date of the probate letter, not after that.
However, if, as a result of a judicial procedure, the deceased's obligations have not been determined and paid, or his effects have not been recovered and made accessible, the executor or administrator is barred from requesting the return of such difference within a reasonable time.
Thus, for the application of this section, you will have to file an application to court after the payment and deduction of the debt amount from the valuation of properties within 3 years, not after. Relief will be provided after paying court fees, if applicable.