Section 6. After section nineteen of the Court Fees Act, Addition t o

6. After section nineteen of the Court Fees Act, Addition t o Act No. V I I 18'70, the following chapter shall be inserted ,fIs70. (namely) :- Act No. V I I " 19A. Where any person on applying for the ~ e l i k f where probate of a will or letters of administration has esti- tX;,,. mated the property of the deceased to be of greater been paid. value than the same has afterwards prpved 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 Eevenue Authority of the Province 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 affimnlation, and if such Autl~oi*ity is satisfied that a greater fee was paid on the probate or letters than the law required, the 3 the said Autliority may- (a)' cancel the stamp on the probate or letters, if such stamp has not been already cancelled ; (6) substitute another stamp for denoting thc 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 tlze same in money, at his discretion. Relief where " 19B. Whenever it is proved to the satisfaction of debts due such Authority that an executor or administrator from a deceased person has paid debts due from the deceased to such an have beell amount as, being deducted out of the amount or value paid out of his estate. of the estate, reduces the same to a sum which, if it had been the whole gross amount or value of the estate, would have occasioned a less Court-fee to be paid on the probate or letters of administration granted in respect of such estate than has been actually paid thereon under this Act, Relief where debts due from a deceased person have beell paid out of his estate. such Autlzority may 'etura the difference, provided the same be claimed within three years after the date of such probate or letters. But when, by reason of any legal proceeding, the debts due from the deceased have not been ascertained and paid, or his effects have not been recovered and made available, and in consequence thereof the executor or administrator is prevented from claiming the return of such difference within the said term of three years, the said Authority may allow such further time for making the claim as may appear to be reasonable under the circumstances. " 19C. Whenever such a grant of probate or letters of administration has been or is made in respect of the whole of the property belonging to an estate, and the full fee chargeable under this Act has been or is paid thereon, no fee shall be chargeable under the salve Act when a like grant is made in respect of tlie vhole or any part of the same property belonging to the sanzc estate ; Relief in case of seven1 grants. Wlzenever such a grant has been or is made in respect of any property forming part of an estate, thc alzzount of fees then actually paid under this Act shall i \ shall be deducted wllen a like grant is made in respect of property belonging to the same estate, identical with or including the property to which the former gra,nt, re1 ates. " 19 D. The probate of the will, or the letters of Probates administration of the effects, of any person deceased declaredvalid as to trustheretofore or hereafter granted shall be deemed valid property and available by his executors or administrators for though not recovering, transferring or assigning any moveable ~ o ~ f t " . ~ e ~ . ~ or immoveable property whereof or whereto the deceased was possessed or entitled, either wholly or partially as a trustee, notwithstanding the amount or value of such property is not included in the amount or valueof the estate in respect of which a Courtfee was paid on such probate or letters of administration. " 19 E. Where any person on applying for probate Provision for or letters of administration has estimated the estate case where too low a of the deceased to be of less value than the same has Court-fee has -afterwards proved to be, and has in consequence paid been paid on too low a Court-fee thereon, the Chief Controlling probate" "+ Revenue Authority of the Province in which the probate or letters has or have been granted, may, on the value of the estate of the deceased being verified by affidavit or affirmation, cause the probate or letters of administration to be duly stamped on payment of the full Court-fee which ought to have been originally paid thereon in respect of such value and of the further penalty, if the probate or letters is or are produced within one year from the date of the grant, of five times, or if it or they is or are produced after one year from such date, of twenty times, such proper Court-fee, without any deduction of the Court-fee originally paid on such probate or letters : Frovided that, if the application be made within six months after the ascertainment of the true value of the estate and the discovery that too low a Conrtfee was at first paid on the probate or letters, and if the said Authority is satisfied that such fee was paid in consequence of a mistake or of its not being known at the time that some particular part of the estate belonged to the deceased, and without ally intention of 5 of fraud or to delay the payment of the proper Courtfee, the said Authority may remit the said penalty, dnd cause the probate or letters to be duly stampcd on payment only of the sum wanting to make up the fcc whicli should h v c : been ai firsl paid thereon. Administra'< 19 F. In case of letters of administration on tor to give proper secu. which too low a Court-fee has been paid at first, the rity before said Authority shall not cause the same to be duly letters stamped under sec-[stamped in manner aforesaid until the Administrator ] tioil 1 9 ~ . has given such security to the Court by which the letters of administration have been granted as ought by lam to have been given on thc granting thereof in case the full value of the estate of the deceased had been then ascertained. Executors, " 19G. Where too low a Court-fee has been paid &C.J not pay- on any probate or letters of administration in conseing full Court-fee on[quence of any mistake, or of its not being known at the ] probates, kc., time that some particular part of the estate belonged within six lnonths after to the deceased, if any executor or administrator actdiscovery of ing under such probate or letters does not, within six "lldel~aymonths after the first day of April, 1875, or after the ment. discovery of the mistake or of any effects not known at the time to have belonged to the deceased, apply to tlle said Authority and pay what is wanting to make up the Court-fee which ought to have been paid at first on such probate or letters, he shall forfeit the sun1 of one thousand rupees and also a further sum at the rate of ten rupees per cent. on the amount of the sum wanting to make up the proper Court-fee. Sections 19A " 19H. The provisions of sections 1 9 8 to 19G (both LO 19G %12- inclusive) shall, mutatis mutundis, apply to certificates plied to certificatasnnder[granted under Act NO. ][XL ][of 1858 ][( ] [fol0 ~ncclcigxg ] Acts `S L` of better provision for the care of tlze persons and p ~ o - XX 1858 of 1864. perty `qf` Minors in the Pmsidency of Port 7ViEliamz ha Benyal) or Act No. XX of 18644 ( f o ~ muki~ag betteg* 2~*ovision for tl~e cure of the persons and propel3ty of Minovs `in` the Pmsidency of Bonzbny) and to the holclers of suc11 ccrtificatcs."