K C K PRABHAKAR Vs. COLLECTOR OF CHENNAI

JUDGEMENT

(1.) THIS writ petition is directed against the order of the District Collector dated 12.05.1999, by which a direction has been issued to the petitioner to pay the Court fee of Rs.2,28,962/- in the Reserve Bank Account in respect of immovable property situated at No.15, Second Cross Street, United India Colony, Kodambakkam, Chennai " 600 024, which is the subject matter of O.P.No.772 of 1995 before this Court and to produce receipt, failing which revenue recovery proceedings will be initiated.

(2.) THE above said property belonged to the mother of the petitioner Mrs.Kuchubhotla Kamalamba, who died at Chennai on 20.06.1995 and she also left her last will and testament dated 08.02.1992, bequeathing the above said property in favour of the petitioner. THE petitioner filed O.P.No.772 of 1995 for grant of Letters of Administration. This Court by an order dated 12.02.1996, granted Letters of Administration in favour of the petitioner. A copy of the order was issued to the petitioner on 08.04.1996. THE petitioner has filed accounts on 17.03.1997, in compliance with the grant of Letters of Administration. When the grant of Letters of Administration was sought for, the valuation of the property was resorted to by the Tahsildar, Egmore-Nungambakkam to issue notice on 03.09.1998. THE petitioner has replied on 16.09.1998, stating that the Letters of Administration was ordered on 12.02.1996 and it was issued on 08.04.1996 and accounts were filed on 17.03.1997, and by virtue of proviso to Section 59(5) of the Tamil Nadu Court Fees and Suit Valuation Act, 1955, the Collector can move an application for amendment of valuation in this Court within six months from the date of exhibition of inventory and in the present case, inventory was made on 17.03.1997 and the notice of the Tahsildar for enquiry regarding the valuation is on 03.09.1998, which is beyond the period of six months and therefore it is not permissible. Further the first respondent has determined the valuation of Court fee as Rs.2,28,964/- and directed to pay the said amount as per the impugned order. THE impugned order is challenged on the ground that it is against the proviso to Section 59(5), since the valuation is stated to be made after six months from the date of inventory filed before this Court.

(3.) THE facts are not in dispute, it is seen that this Court has granted Letters of Administration to the petitioner on 12.02.1996 and pursuant to the direction for Letters of Administration, inventory has been filed on 17.03.1997 i.e., as per the requirements of Section 317 of the Indian Succession Act, 1925. Section 59 of the Tamil Nadu Court Fees and Suits Valuation Act, 1955 makes it clear that the Collector who would receive the application for valuation as per Section 55 (2) has to examine either himself or through his Subordinate Officer as to the correctness of valuation and furnish the correct value to the person who make such application. If the Collector is of the opinion that any property has been undervalued he is entitled to require the attendance of the applicant who has made the application for Letters of Administration / Probate and after enquiry if he is still of the opinion that the value is underestimated, the Collector may direct the applicant to amend the valuation and if the application of Letters of Administration / Probate is pending in Court he has to file a copy of the amended valuation. In any case, when Letters of Administration / Probate was granted and the applicant amends the valuation to the satisfaction of the Collector and if the Collector finds that a less fee has been paid than was payable according to the true value of the estate, he shall proceed under Section 61(4) of the Act. In the event of any payment of excess Court fee, the same has to be refunded. If the applicant files for amending the valuation to the satisfaction of the Collector, it is open to the Collector to move the Court before which the application for Probate / Letters of Administration was made to hold enquiry into the true value of the property. Such an application is to be made within a period of six months from the date of exhibition of the inventory required by Section 317 of the Indian Succession Act, 1925. Section 59 reads as follows: