- (1.) The subject-matter of challenge in this revisional application is a direction passed by the Civil Judge, Senior Division in directing the petitioners to pay court-fees over and above Rs.50,000/- for granting the certificate for Letters of Administration on the ground that the value of the assets which is to be administered is of Rs.20 lakhs. The petitioners filed an application for granting of Letters of Administration in favour of the applicants over or in respect of assets and articles lying with S.B.I. Balurghat Branch vide Locker No.76 worth Rs.20,00,000/- presently deposited in the name of the deceased in the said Branch of the State Bank of India. The said application was filed upon payment of court-fees of Rs.50,000/-. The petitioners applied for such grant on 13th August, 2010 and the said grant was initially treated as a succession case in lieu of Letters of Administration.
(2.) It is contended that in terms of the provisions of the Succession Act as well as Court-fees Act, the maximum court-fees payable is Rs.50,000/- as if the said grant is treated as a case for granting a succession certificate. The learned Judge overruled the said contention on the ground that Sheristadar of the trial Court has calculated/assessed the stamp duty at Rs.97,000/- for the value of the articles of Rs.20,00,000/- in terms of the provisions of the Court-fees Act. Originally, when the petition was filed, the petitioners/applicants prayed for issuing succession certificate. In the Misc. Case, there was a prayer was made for issuance of Letters of Administration under the Indian Succession Act along with a prayer that the Court may be pleased to admit the said petition and grant Letters of Administration in favour of the petitioners. While admitting the said succession case, the concerned office of the trial Court made an endorsement that it is for issuance of succession certificate. The learned Judge on a reading of the said application held that the applicants, in fact, have prayed for issuance of Letters of Administration and on consideration of the provisions of the West Bengal Court-fees Act, 1970 as amended by the West Bengal Court-fees (Amendment) Act, 2002, the petitioners are bound to deposit ad valorem courtfees as per the provisions of Schedule I (10) of the Court-fees Act. The learned Judge also observed that this Hon'ble Court in a decision Mihir Saha & Anr. Vs. Tanmoy Saha & Ors., 2005 AIR(Cal) 231 held that ad valorem court-fees is payable on the basis of valuation made in terms of Serial No.10 of the Schedule I which is set out hereinbelow:- "I (10). Probate of a Will or letters of administration with or without Will annexed. (a) When the amount or the value of the property in respect of which the grant of probate or letters of administration is made, exceeds ten thousand rupees, on such amount or value up to twenty-five thousand rupees; Three per centum and (b) When such amount or value exceeds twenty-five thousand rupees, on the portion of such amount or value which is in excess of twenty-five thousand rupees, upto one lakh of rupees; Three and a half per centum and (c) when such amount or value exceeds one lakh of rupees, on the portion of such amount or value which is in excess of one lakh of rupees, up to five lakh of rupees; Four and half per centum and when such amount or value exceeds five lakhs of rupees, on the portion of such amount or value which is in excess of five lakhs of rupees: Five and a half per centum. Provided that when, after the grant of certificate under the Indian Succession Act, 1925 (39 of 1925), in respect of any property included in an estate, a grant of probate or letters of administration is made in respect of the same estate, the fee payable in respect of the latter grant shall be reduced by the amount of the fee paid in respect of the former grant."
(3.) In Mihir Shah the question that had fallen for determination was whether the enhanced rate prescribed by virtue of the West Bengal Court-fees Amendment Act, 2002 for payment of court-fees as provided in serial No.10 of Schedule I shall apply to the probate proceedings instituted prior to coming into force of the said amendment if the Court grants probate after coming into operation of the amended Act.;