Where any person on applying for the probate of a will or letters of administration has estimated the property of the deceased to be of greater value than the same has afterwards proved to be, and has consequently paid too high a court-fee thereon, if within six months after the true value of the property has been ascertained, such person produces the probate or letters to the Chief Controlling Revenue Authority for the local area in which the probate or letters has or have been granted,
and delivers to such Authority a particular inventory and valuation of the property of the deceased, verified by affidavit or affirmation,
and if such Authority is satisfied that a greater fee was paid on the probate or letters than the law required,
the said Authority may-
(a) cancel the stamp on the probate or letters if such stamp has not been already cancelled ;
(b) substitute another stamp for denoting the court-fee which should have been paid thereon; and
(c) make an allowance for the difference between them as in the case of spoiled stamps, or repay the same in money, at his discretion.
and delivers to such Authority a particular inventory and valuation of the property of the deceased, verified by affidavit or affirmation,
and if such Authority is satisfied that a greater fee was paid on the probate or letters than the law required,
the said Authority may-
(a) cancel the stamp on the probate or letters if such stamp has not been already cancelled ;
(b) substitute another stamp for denoting the court-fee which should have been paid thereon; and
(c) make an allowance for the difference between them as in the case of spoiled stamps, or repay the same in money, at his discretion.
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More sections of this act
Section 1 · Short title, extent, commencement and application.Section 2 · Definitions.Section 3 · Levy of fees in High Court on its original side. Levy of fees in Bombay Small Causes Court.Section 4 · Procedure in case of difference as to necessity or amount of fee.Section 5 · Fees on documents filed, etc., in Courts or in public offices.Section 6 · Computation of fees payable in certain suits-Section 7 · Fee on memorandum of appeal against order or award relating to compensation in certain cases.Section 8 · Inquiry as to valuation of suits.India Code, Government of India. Text fetched 18 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.