Section 19G of the Court Fees Act 1870: Probate Court Fee Underpayment
Section 19G deals with a probate or letters of administration on which too little court fee was paid because of a mistake or because part of the deceased person's estate was not known at the relevant time. It places a six-month obligation on the executor or administrator after discovery of the mistake or previously unknown assets.
What Section 19G provides
Where too low a court-fee has been paid on any probate or letters of administration because of a mistake, or because it was not known that a particular part of the estate belonged to the deceased, an executor or administrator acting under the grant must, within six months after discovery of the mistake or previously unknown effects, apply to the prescribed authority and pay the amount required to make up the proper court fee.
If the executor or administrator does not do so within that period, the section provides for forfeiture of Rs. 1,000 and a further sum calculated at ten per cent of the deficient court fee.
Official text of the Court-Fees Act, 1870 on India Code
Meaning and scope of Section 19G
The provision applies after probate or letters of administration have been obtained with insufficient court fee in the circumstances stated in the section. The relevant trigger is the later discovery of the mistake or of property or effects that were not known at the time to belong to the deceased. From that discovery, the executor or administrator has six months to approach the authority referred to in the statutory scheme and pay the deficient amount.
| Point | Section 19G position |
|---|---|
| Document concerned | Probate or letters of administration. |
| Reason for deficiency | Mistake, or lack of knowledge that a particular part of the estate belonged to the deceased. |
| Person responsible | Executor or administrator acting under the probate or letters of administration. |
| Time allowed | Six months after discovery of the mistake or previously unknown effects. |
| Required action | Apply to the relevant authority and pay the amount required to make up the proper court fee. |
| Consequence stated in the central text | Forfeiture of Rs. 1,000 plus a further sum at ten per cent of the deficient court fee. |
Relationship with Sections 19E and 19J
Section 19E provides the broader mechanism for dealing with a probate or letters of administration where the estate was undervalued and too little court fee was initially paid. Section 19G specifically addresses failure to make good the deficiency within six months after the discovery described in that section.
The original statutory note to Section 19G refers to Section 19J. Section 19J deals with recovery of excess fee, penalty or forfeiture under the relevant probate provisions and also contains a power concerning remission.
Historical amendment note
The words referring to "after the first day of April, 1875, or" were omitted by the Repealing and Amending Act, 1891. The operative central provision therefore focuses on the six-month period following discovery of the mistake or previously unknown effects.
Practical points for executors and administrators
When additional estate property or an underpayment is discovered, the date of discovery can be important because Section 19G measures the compliance period from that event. Estate records, valuations, probate papers and documents showing when an asset or mistake was discovered should therefore be preserved. The applicable court-fee law should also be checked for the relevant State or Union Territory because court-fee legislation and rates may be affected by local amendments or State enactments.
Reviewed against the central Act text available on India Code in September 2026.