Section 58, 59 & 60: Refund of Extra Court Fee, Recovery of Dues, and Role of the Board of Revenue

Refund When Additional Court Fee Paid (Section 58)

At times, an executor or administrator pays a greater court fee than required while applying for probate or letters of administration. If subsequently it is found that the true value of the estate of the deceased was less than the estimated one, then the refund can be applied for. Section 58 of The Rajasthan Court Fees and Suits Valuation Act, 1961 lays down the procedure for claiming this refund.

The administrator or executor is required to apply to the Collector and present with an updated valuation of the estate. The original probate or letters of administration upon which the refund is claimed should also be produced. Provided the Collector is content that the new valuation is accurate, they will stamp a certificate on the probate or letters of administration indicating that a part of the fee is being refunded. The applicant will then be refunded the difference between the fee paid initially and the proper fee as per the actual value of the estate.

For instance, if an executor paid a fee on an estate worth ₹20 lakhs initially but subsequently discovers that the actual value was only ₹15 lakhs, they can claim a refund of the amount in excess of what was paid. But the application for refund has to be made within three years of obtaining the probate or letters of administration. In exceptional cases, where judicial proceedings cause undue delay in arriving at the final valuation of the estate, additional time may be granted by the Collector to file the application for refund. The Collector’s refusal of refund is subject to appeal before the Board of Revenue. 

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Recovering Pending Fees, Penalties, and Costs (Section 59)

If an administrator or executor is owing additional fees, penalties, or other charges for probate or letters of administration, the government can recover such dues. According to Section 59, the Board of Revenue is authorized to grant a certificate to recover due amounts just like arrears of land revenue.

For instance, if an executor under-values the estate and fails to pay the proper fee, the amount due can be recovered by the authorities. If a court directs costs under Section 55(4) or penalties for mis-statement of value, these too can be recovered in the same manner as arrears of land revenue.

Power of the Board of Revenue (Section 60)

The Collector’s actions on court fees and valuations are under the control of the Board of Revenue. According to Section 60, all powers and functions of the Collector under this chapter shall be under the control of the Board of Revenue. This is done to ensure effective supervision and justness in the administration of probate cases and court fee cases.

For instance, if an executor is not satisfied with the Collector’s order in cases of a refund or fine, they can appeal to the Board of Revenue. The Board will decide finally and either accept or reject the Collector’s order.

Sections 58, 59, and 60 are critical provisions for making sure that the proper court fee is paid, refunds are given when needed, and any overdue charges are appropriately recovered. The provisions are responsible for ensuring equity in probate proceedings while providing the government with the rightful fees for legal proceedings.