JUDGEMENT
A.B. Rohtagi, J. -
(1.) The petitioner has made an application for grant of Proliate under S. 276 of the Indian Succession Act. The question which arises for consideration is: what is the point of time or stage when he should be directed to pay court -fee? There is a divergence of judicial opinion. Before noticing the conflict I will first set out the relevant statutory provisions.
(2.) A petition for the grant of a probate or Letters of Administration is made under Ss. 276 and 278 of the Indian Succession Act. After the petition is made the question of court -fee immediately suprings rip. S. 19 -1 of the Court Fees Act is the provision around which the controversy centres and it is as follows:
"19 -1.Payment of Court -fees in respect of probates and letters of administration. - - (1) No order entitling the petitioner to the grant of probate or letters of administration shai! be 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 Court is satisfied that the fee mentioned in No. Ii of the first schedule has been paid on such valuation."
(3.) Schedule I of Article 11 provides for the rate of court -fee and is as under: -
"11. wiv -'n thi: p.mount Hi - valu'; Two per centum on Probate of a wili oi - i of the property in respect of such amount or Iciters of administra - 1 which the grant of probate value. corporation with or without 1 or letters is n1:'.de ex^xds will annexed. ' one lhoilsan..! rupoes, but does not cxceei.l ten ihou'.aiid I rupees. When such aniolint or v.ili.i' -' Two and one half 1 exceeds ten thousand i -lioecs, ! per centum on such ' but does i -iot exceed , amount or value. 1 thousand rupees. ! When such amount or value ! exceeds fifty thousand nnecs. Provided that when. after Thres per centum Oil 1 the grant of a certificate under 1 sir'li amount or ; the Succession Cenificate 1 value. , Act, 1889, or under the \ Regulation of the Bombay Code No. 8 of 1827, in respect \ 'of any prOpeny included in i , an estate, a grant "f probate 1 1 or letters of adminisiration is 1 made in respect of the same ! 1 estate, the fee payable in 1 respect of the letter grant i shall be reduced by the 1 amount of the fee pa'd in i 1 respect of the former grant. 1
In the Punjab the Article has been amended as under:
For the words "Two per centum" "Two and one half per centum" and "Three per centum" in the third column to Art. 11 substitute the words "Two and one half per centum" Three and one quarter per centum" and "Four per centum" respectively. -Punj. Act Xiv of 1958, S. 4 (25 -4 -1.958): Art. 31 of 196, S.88 (1 -11 -1966)."
In Delhi the rate is the same as that in the Punjab -Sec Gsr 842 Gaz. Ind. Part Ii S.3(l) p. 1039 (w.e.f. 1 -8 -1959).;
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