Section 19E of the Court Fees Act 1870: Too Low a Court Fee Paid on Probate
Section 19E provides a statutory mechanism for correcting an insufficient court fee paid on a probate or letters of administration when the estate was initially valued below its subsequently established value.
What Section 19E covers
The provision applies where a person seeking probate or letters of administration estimated the deceased person's estate at a value lower than its true value and consequently paid less court fee than was properly payable. After the true value is verified by affidavit or affirmation, the Chief Controlling Revenue-authority for the local area may have the grant duly stamped upon payment required by the section.
Meaning of probate and letters of administration
Probate is the court-certified copy of a will issued with authority to administer the estate in accordance with the applicable succession law. Letters of administration are authority granted by a competent court to administer a deceased person's estate in circumstances in which administration is required without an executor acting under probate.
Section 19E: statutory text
Where any person on applying for probate or letters of administration has estimated the estate of the deceased to be of less value than the same has afterwards proved to be, and has in consequence paid too low a court-fee thereon, the Chief Controlling Revenue-authority for the local area 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 are produced within one year from the date of grant, the provision specifies a penalty of five times the proper court fee; if produced after one year, it specifies twenty times the proper court fee, without deduction of the court fee originally paid.
The proviso permits the Authority to remit the penalty where the application is made within six months after ascertainment of the true value and discovery of the underpayment, and the Authority is satisfied that the deficiency resulted from mistake or lack of knowledge that particular property belonged to the deceased, without an intention to defraud or delay payment. In that situation, the grant may be duly stamped on payment of the amount required to make up the fee originally payable.
Practical requirements under Section 19E
- There must have been an initial undervaluation of the deceased person's estate resulting in deficient court fee.
- The true value of the estate must be verified by affidavit or affirmation.
- The matter is dealt with by the Chief Controlling Revenue-authority for the relevant local area.
- The timing of production of the probate or letters affects the statutory penalty stated in the central provision.
- Penalty remission may be available under the proviso where its time limit and good-faith conditions are satisfied.
Related provisions
Section 19F addresses security before letters of administration are duly stamped under Section 19E. Section 19G deals with failure by executors or administrators to make up deficient court fee after discovery of underpayment. Section 19H concerns notice to Revenue authorities and valuation procedure, while Section 19J concerns recovery and remission of specified penalties and amounts.
Legislative history
Section 19E was inserted by Act 13 of 1875, section 6. The expression referring to the relevant local area reflects the substitution made by Act 10 of 1901, section 3.
Official legal source
For the central enactment and the current consolidated text, refer to India Code - The Court-Fees Act, 1870. State amendments or separate State court-fee enactments should also be checked where applicable.