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In Re: Goods of Omda Bibee - Court Judgment

LegalCrystal Citation
SubjectCivil
CourtKolkata
Decided On
Judge
Reported in(1899)ILR26Cal407
AppellantIn Re: Goods of Omda Bibee
Excerpt:
letters of administration - court fees act (vii of 1870), section 3, schedule 1, article 11, section 19h.--court fees amendment act (xi of 1899)--practice--payment of ad valorem fee on probate or letters of administration. - .....to the fee or the amount thereof payable, the question is by section 5 of the act referred to the taxing officer. these sections have not been repealed by the amending act xi of 1899. by that act the high court, when an application is made to it for probate or letters of administration, is required to cause notice to be given to the chief controlling revenue authority, that is to the board of revenue. the object is not to delay the grant, which may be made as soon as the court is satisfied that the ad valorem fee payable on the valuation of the assets furnished in the prescribed form has been paid. the fee is required to be prepaid to the satisfaction of the court. such payment should be made to the registrar and certified by him to the court. this certificate or a certificate from the.....
Judgment:

Sale, J.

1. In the High Court the fee mentioned in Article 11 of the first Schedule to the Court Fees Act is, under Section 3 of the Act, payable to the Registrar. In case of difference as to the fee or the amount thereof payable, the question is by Section 5 of the Act referred to the Taxing Officer. These sections have not been repealed by the amending Act XI of 1899. By that Act the High Court, when an application is made to it for probate or letters of administration, is required to cause notice to be given to the chief controlling revenue authority, that is to the Board of Revenue. The object is not to delay the grant, which may be made as soon as the Court is satisfied that the ad valorem fee payable on the valuation of the assets furnished in the prescribed form has been paid. The fee is required to be prepaid to the satisfaction of the Court. Such payment should be made to the Registrar and certified by him to the Court. This certificate or a certificate from the Taxing Officer, where exemption is claimed and allowed, should be produced to the Court with the application and the affidavit of valuation.

2. This petition may, therefore, be returned to the applicant in order that it may be re-submitted with a certificate from the Taxing Officer.


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