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1955 Supreme(Pat) 6

PATNA HIGH COURT
Rai and Banerji JJ.
Mundrika Prasad Singh
Versus
Mst.Kachnar Kuer
Civil Revision No. 546 of 1953 ; 547 of 1953 ;
Decided On : JANUARY 24, 1955

The court-fee payable on the valuation fixed by the Court under Section 19-1, Court-fees Act, 1870, is to be paid before the hearing of the proceeding.

Headnote:

PROBATE - COURT FEES - TIME OF PAYMENT - SECTION 19-H AND 19-I, COURT FEES ACT, 1870 - INTERPRETATION - COURT FEES PAYABLE BEFORE HEARING - VALUATION OF ASSETS - JURISDICTION OF COURT - PROCEDURE FOR FIXING VALUATION.

Fact of the Case:

Petitioner filed an application for probate of a will, valuing the assets at Rs. 15,000. The Collector reported that the assets were undervalued and estimated their value at Rs. 1,82,246/8/-. The Court appointed a Pleader-Commissioner to investigate the valuation, who estimated the value at Rs. 1,22,606. Objections were filed by the petitioner, the Collector, and the opposite party. The Court fixed the value of the properties at Rs. 1,69,834/- and directed the petitioner to deposit Rs. 10,350, being the probate duty, in cash before the application could be taken up for hearing.

Finding of the Court:

1. The Court held that the Collector had not complied with the provisions of Sec.19-H, Court-fees Act (Act 7 of 1870), but that this did not affect the jurisdiction of the Court below. 2. The Court interpreted Sec.19-1, Court-fees Act, as requiring the court-fee payable on the valuation fixed by the Court to be paid before the hearing of the proceeding. 3. The Court held that the order of the learned Additional District Judge directing the petitioner to pay the court-fee payable on the application after fixing the valuation and before the final hearing of the application was valid.

Issues: 1. Whether the Collector had complied with the provisions of Sec.19-H, Court-fees Act (Act 7 of 1870). 2. Whether the court-fee payable on the valuation fixed by the Court is to be paid before or after the hearing of the proceeding.

Ratio Decidendi: 1. The Court held that the Collector had not complied with the provisions of Sec.19-H, Court-fees Act, but that this did not affect the jurisdiction of the Court below. The Court reasoned that the Collector had held an enquiry and submitted his own valuation to the Court below, in which the petitioner took objection, whereupon the Court directed a Pleader-Commissioner to enquire into the matter and report. When the report was submitted, all the parties including the Collector, who is to be deemed to be a party to the enquiry according to Sub-section (5), filed objections and in their presence the Court disposed of the objections raised by each and arrived at its own finding. The petitioner, therefore, had ample opportunity to lay his grievances before the Court after a thorough enquiry had been made by the Pleader-Commissioner authorised to hold the enquiry. 2. The Court interpreted Sec.19-1, Court-fees Act, as requiring the court-fee payable on the valuation fixed by the Court to be paid before the hearing of the proceeding. The Court reasoned that the sub-section prescribes that, quite independent from the application, the petitioner has to file in the court a valuation of the property in a particular form and the Court has to fix the valuation and is to be satisfied that the fee mentioned in No. 11 of the first schedule has been paid before it passes an order entitling the petitioner to the grant. This order is not possible to be passed by the Court without hearing the parties. The probate or the letters are then issued as a matter of course. The Sub-section, therefore, envisages the four stages which I have alluded to just now. The order which has to be passed by the Court entitling the petitioner to the grant is a part of the hearing itself, and not divorced from it.

Final Decision: 1. Civil Revision No. 547 of 1953 was dismissed. 2. Civil Revision No. 546 of 1953 was also dismissed.

Judgment

Banerji, J.

1. These two applications will be dealt with together although they arise from two different orders passed by the learned Additional District Judge of Gaya with reference to a probate proceeding brought by the petitioner.

2. On 22-6-1948, the petitioner filed an application for probate of the will of late Babu Triloki Prasad Singh of village Barauli and valued the assets contained in the list attached to the application at Rs. 15,000/-. A copy of the list with the valuation was sent to the Collector of Gaya who submitted a report that the assets had been undervalued and that their actual value was Rupees 1,82,246/8/-. On objection by the petitioner, the Court below appointed a pleader-Commissioner to investigate into the question of valuation & submit his report. The pleader-commissioner estimated the value of the properties at Rs. 1,22,606 to which the petitioner, the Collector and also the opposite party filed objections. All the objections were disposed of by the learned Additional District Judge who fixed the value of the properties at Rs. 1,69,834/-.

3. After fixing the valuation, the Court below directed the petitioner to deposit Rs. 10,350, being the probate duty, in cash before the application could be taken up for hearing.

4. The valuation was fixed by the order dated 8-5-1953, and this has given rise to Civil Revision No. 547 of 1953. The order directing the petitioner to deposit the requisite probate duty in cash before the hearing was passed on 11-5-1953, and Civil Revision No. 546 of 1953 arises out of this order.

5. It need not detain me long to dispose of Civil Revision No. 547 of 1953. The ground taken by the petitioner is that the Collector had not complied with the provisions of Sec.19-H, Court-fees Act (Act 7 of 1870), his grievance being that the Additional District Judge had no jurisdiction in proceeding to fix the valuation without being moved for the same by the Collector after he had complied with the provision of Sec.19-H, Court-fees Act. According to Sec.19-H of the Act, the Court shall cause notice of the application for probate or letters of administration to be given to the Collector and, in the case of the High Court, such notice has to be given to the Chief Controlling Revenue Authority. In this case the notice was to be served on the Collector and it, actually, was served as a result of which he reported that the valuation given by the petitioner was much below that found by him. According to Sub-section (3) of Sec.19-H, the Collector may require the attendance of the petitioner and enquire into the matter in case he suspects that the value of the property of the deceased has been under-estimated and ask the petitioner to amend the valuation. If, then, the petitioner does not amend the valuation to. his satisfaction, the Collector, according to Sub-section (4) of the same section, may move the Court before which the application for probate or letters of administration was made to hold an enquiry into the true value of the property.

In this case the matter was not enquired into in presence of the petitioner or his agent and the Collector did not ask the petitioner to amend the valuation and, on his denial, -move the Court below to hold an enquiry into the true value of the property, but these duties were not obligatory on him and the procedure adopted, by him cannot be said to be illegal What he has done is that he held an enquiry and submitted his own valuation to the Court below in which the petitioner took objection, whereupon the Court directed a Pleader-Commissioner to enquire into the matter and report. When the report was submitted, all the parties including the Collector, who is to be deemed to be a party to the enquiry according to Sub-section (5), filed objections and in their presence the Court disposed of the objections raised by each and arrived at its own finding.

The petitioner, therefore, had ample opportunity to lay his grievances before the Court after a thor



















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