Section 19J. Recovery of penalties, etc

2[ 19J. Recovery of penalties, etc.— (1) Any excess fee found to be payable on any inquiry held under section 19H, sub-section (6), and any penalty or forfeiture under section 19G, may, on the certificate of the Chief Controlling Revenue-authority, be recovered from the executor or administrator as if it were an arrear of land-revenue by any Collector[3] *. (2) The Chief Controlling Revenue-authority may remit the whole or any part of any such penalty or forfeiture as aforesaid, or any part of any penalty under section 19E or of any court-fee under section 19E in excess of the full court-fee which ought to have been paid.] 2 [19K. Sections 6 and 28 not to apply to probates or letters of administration.— Nothing in section 6 or section 28 shall apply to probates or letters of administration.]]