Section 19A of the Court Fees Act 1870: Relief Where Too High a Court Fee Has Been Paid
Section 19A provides a statutory mechanism for relief where a person applying for probate of a will or letters of administration overestimated the value of the deceased's property and consequently paid more court fee than was legally required.
What Section 19A Means
If the estate was initially valued too high and its true value is later ascertained to be lower, the applicant may seek adjustment or repayment of the excess fee. The statutory application must be made within six months after the true value of the property has been ascertained.
Requirements for Claiming Relief
The person seeking relief should produce the probate or letters of administration before the competent Chief Controlling Revenue Authority for the relevant local area and provide a particular inventory and valuation of the deceased's property, verified by affidavit or affirmation. The authority must be satisfied that the fee actually paid exceeded the fee required by law.
Relief Available
Where the authority is satisfied that excess court fee was paid, Section 19A permits the authority, as applicable, to cancel the existing stamp if it has not already been cancelled, substitute the stamp representing the proper court fee, and allow or repay the difference in the manner contemplated by the provision.
Text and Legislative Background
In substance, Section 19A applies where an applicant for probate or letters of administration estimated the deceased's property at a value greater than it later proved to have, resulting in payment of excessive court fee. Upon timely production of the grant and a verified inventory and valuation, the competent revenue authority may grant relief if satisfied that more fee was paid than the law required.
Section 19A was inserted by Act 13 of 1875, section 6. The expression relating to the competent local revenue authority reflects a later statutory substitution by Act 10 of 1901.
Practical Points
The six-month period runs from ascertainment of the true value, so the date and material establishing that valuation should be preserved. The applicant should also retain the probate or letters of administration, evidence of the court fee originally paid, the corrected inventory and valuation, and the supporting affidavit or affirmation.
State Amendments and Local Court-Fee Law
Court-fee legislation has been amended or replaced in various States and Union Territories. Before relying on Section 19A in a particular proceeding, the applicable State legislation, amendments, notifications and the identity of the competent revenue authority should therefore be checked.
Official Legal Source
For the central text and current official repository, see the India Code database and search for the Court-Fees Act, 1870.