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.