Court-fees Act,1870
Act No : 7
Section : Relief where too high a court-fee has been paid
19A. Relief where too high a court-fee has been paid. Where any person on applying for the probate of a will or letters of administration has estimated the property of the deceased to be of greater value than the same has afterwards proved to be, and has consequently paid too high a court-fee thereon, if, within six months after the true value of the property has been ascertained, such person produces the probate or letters to the Chief Controlling Revenue- authority 6*[for the local area] in which the probate or letters has or have been granted, and delivers to such Authority a particular inventory and valuation of the property of the deceased, verified by affidavit or affirmation, ----------------------------------------- 1 The Bengal Chaukidari Act, 1856. 2 See now the Land Acquisition Act, 1894 (1 of 1894). 3 The Chota Nagpur Tenures Act, 1869. 4 Subs. by Act 15 of 1872, s. 2, for the original cl. which read as follows:-"Petitions under the 14th and 15th of Victoria, Ch. 40 (an Act for marriages in India), s. 5, or under Act No. 5 of 1852, s. 9". 5 Chapter IIIA ins. by Act 13 of 1875, s. 6. 6 Subs. by Act 10 of 1901, s. 3 (1), for "of the Province". 27 and if such Authority is satisfied that a greater fee was paid on the probate or letters than the law required, the said Authority may- (a) cancel the stamp on the probate or letters if such stamp has not been already cancelled; (b) substitute another stamp for denoting the court-fee which should have been paid thereon; and (c) make an allowance for the difference between them as in the case of spoiled stamps, or repay the same in money, at his discretion.
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