JUDGMENT

Das, J. - This is an application made by the Collector of Calcutta under sec. 19H of the Indian Court Fees Act for an enquiry as to the true value of the property of Raja Prabhat Chandra Barua, deceased. The facts are as follows: Raja Prabhat Chandra Barua was the owner of a zemindary commonly known as Gouripur Raj Estate in the Province of Assam. He died on September 25th, 1942 at Gouripur after having made and published his last Will and testament whereby he appointed his three sons and two daughters the executors and executrices. The executors and executrices named in the Will applied for probate on April 5th, 1943. In the affidavit of assets the estate of the deceased was valued at Rs. 28,78,099-3-10 out of which a deduction of Rs. 26,49,485-14-9 was claimed on account of debts and the net value of the estate was shown as Rs. 2,28,613-5-1. From the affidavit of assets it appears that the deceased left properties situate in the provinces of Assam, Bengal and in the United Provinces of Agra and Oudh. The bulk of the properties were, however, situate in the province of Assam. The executors and executrices claimed that the ad valorem fee should be calculated according to th