COLLECTOR OF AHMEDABAD Vs. SAVCHAND LADUKCHAND

JUDGEMENT

(1.) This is an appeal from an order passed by the District Judge of Ahmedabad, granting the application made by the respondent, Savchand Ladnkchand, for the refund of Rs. 207-2-0 deposited by him in Court with his petition for letters of administration to the estate of Maganlal Ladukchand.

(2.) The application for refund was made under the following circumstances: Maganlal Ladukchand had deposited a sum of Bs, 5,000 with the Bank of Bombay and another sum of Rs. 5,00,0 with a Commercial Company. He died leaving two minor sons. A demand was made on behalf of the minor eons from the Bank and the Company for the respective deposits, but they declined to pay the sums unless letters of administration were taken out for the estate of the deceased. Accordingly the respondent, Savchand Ladukchand, made an application to the District Court of Ahmedabad for letters of administration and he deposited Rs. 207-2-0 to cover the probate duty chargeable under Art. XI, Schedule I to the Court Fees Act, on the value of the estate in respect of which the grant of letters was applied for.

(3.) The letters having been granted, the respondent applied for a refund of the deposit of Rs. 207-2-0 on the ground that, as the estate in respect of which letters of administration were granted had belonged to the deceased as the undivided family property of himself and his sons, and as on his death it had passed to the sons by survivorship, no probate duty was chargeable under Section 19D of the Court Fees Act.