Section 19H of the Court Fees Act, 1870: Notice of Probate Applications to Revenue Authorities
Section 19H establishes a revenue-protection procedure when probate or letters of administration are sought. It requires notice to the appropriate revenue authority and permits scrutiny of the declared value of the deceased person's property.
What Section 19H means
In simple terms, the provision enables the Collector or the Chief Controlling Revenue Authority, as applicable, to receive notice of probate proceedings and to examine whether the estate has been undervalued for court-fee purposes. If the valuation is considered too low, the Collector may investigate, require amendment and, where necessary, move the court for an inquiry into the true value.
| Stage | Effect under Section 19H |
|---|---|
| Application in a court other than a High Court | The court causes notice to be given to the Collector. |
| Application in a High Court | The High Court causes notice to be given to the Chief Controlling Revenue Authority for the relevant local area. |
| Suspected undervaluation | The Collector may inspect the record, call the petitioner, receive evidence and inquire into valuation. |
| Valuation not satisfactorily amended | The Collector may move the court for an inquiry into the true value of the estate. |
| Court inquiry | The court determines the true value as nearly as possible; the Collector is treated as a party to the inquiry. |
Text and clause-by-clause explanation of Section 19H
Sub-section (1): Application before a court other than a High Court
Where an application for probate or letters of administration is made to a court other than a High Court, the court must cause notice of the application to be given to the Collector.
Sub-section (2): Application before a High Court
Where the application is made to a High Court, notice is to be given to the Chief Controlling Revenue Authority for the local area in which that High Court is situated.
Sub-section (3): Collector's power to examine valuation
The Collector having revenue jurisdiction over the deceased person's property, or any part of it, may inspect the probate or administration case record and obtain copies. If the Collector considers that the property has been undervalued, the petitioner may be required to attend personally or through an agent. The Collector may take evidence, inquire into the matter and require amendment of the valuation if the opinion of undervaluation continues after inquiry.
Sub-section (4): Motion to the court
If the petitioner does not amend the valuation to the Collector's satisfaction, the Collector may move the court in which the probate or administration application was made for an inquiry into the true value of the property. The statutory text contains a six-month limitation linked to exhibition of the inventory referred to in the proviso.
Sub-sections (5) and (6): Judicial inquiry into true value
Once moved, the court must hold, or cause to be held, an inquiry and record a finding as to the true value at which the deceased person's property should have been estimated. The Collector is deemed to be a party. The petitioner may be examined on oath, personally or by commission, and further evidence may be received. If another person is authorised to conduct the inquiry, that person reports the evidence and result to the court.
Sub-section (7): Finality and Section 19E
The court's finding under sub-section (5) is final for the Section 19H inquiry, but it does not bar the Chief Controlling Revenue Authority from entertaining and disposing of an application under Section 19E of the Court Fees Act.
Sub-section (8): Rule-making power
The State Government may make rules to guide Collectors in exercising the powers conferred by sub-section (3).
Related current provision: Section 317 of the Indian Succession Act, 1925
Section 317 of the Indian Succession Act, 1925 requires an executor or administrator, ordinarily within six months from the grant, to exhibit an inventory containing a full and true estimate of the relevant estate property and credits, subject to any further time allowed by the court. An account of the estate is ordinarily to be exhibited within one year, again subject to extension by the court.
Practical significance of Section 19H
The provision is primarily a valuation and court-fee safeguard. It gives revenue authorities an opportunity to examine estate valuation without making their scrutiny a precondition that indefinitely holds up the grant. Section 19-I(2) expressly provides that a grant of probate or letters of administration is not to be delayed merely because the Collector has made a motion under Section 19H(4).
Official legal resources
For authoritative statutory material, see the Court Fees Act, 1870 on India Code and the Indian Succession Act, 1925 on India Code. State amendments and local court-fee legislation should also be checked where applicable because court-fee law can vary by State.
This page is a general statutory guide. Court-fee requirements, valuation practice and State amendments should be verified for the jurisdiction concerned.