CHAGLA, C.J. :- This is a reference under S. 5, Court-fees Act, 1870, and the very narrow question that calls for our determination is the meaning to be given to the expression appearing in Sch. III, Court-fees Act in Annexure-B of that schedule, "amount of debts due and owing from the deceased, payable by law out of the estate." Now, under S. 19-1, Court-fees Act,

"no order entitling the petitioner to the grant of probate or letters of administration shall he made upon an application for such grant until the petitioner has filed in the Court a valuation of the property in the form set forth in the third schedule."

and the third schedule seta out the form and in that form in Annexure-A bas to be set out the value of the moveable and immoveable properties of the deceased and in Annexure-B a schedule of debts has got to be set out and the first item in the schedule of debts is amount of debts due and owing from the deceased, payable by law out of the estate. The petitioner in this case contended before the Prothonotary that he was entitled to include in these debts two sums of Rs. 72,695 and Rs. 41,880 which were owed by the deceased to the sisters of his widow. Now, admitted