(1.) In this petition, the question that arises is the payment of proper court-fee on the value of the amount mentioned in the schedule attached to the letters of administration granted to the petitioner. The learned counsel for the petitioner contended that the petitioner need not pay court-fee on the assets of the deceased mentioned in Schedule B which are outside India. The assetsmentioned in Schedule B are as follows:-
(2.) I requested Sri A. Rangacharyulu to assist me as Amicus Curiae and he has investigated into the matter and placed before me several rulings and other material having bearing on this question.
(3.) Sri M. Jagannadha Rao, the learned counsel for the petitioner submits that though letters of administration has been granted for the entire assets both within and outside India, Court-fee need be paid only on the assets in India and not on the assets situated outside India.