Cancellation of Stamps and Deduction on Refunds (Section 68 & 69)
This abstract examines Sections 68 and 69 of the Probate and Administration Act 1959 (Revised 1972), with a view to examining stamp cancellation and refund deductions in Malaysian probate actions. Section 68 demands that stamps employed for payment of court fees must be cancelled for non-reuse purposes, to maintain fiscal integrity. Section 69 allows deductions from refunds, i.e., administrative charges, when excess fees are refunded, weighing fairness against operating requirements. These measures enhance financial monitoring and procedural accountability in the administration of estates