Section 32: Adjustment of estate

On collecting the estate of the deceased, the Administrator-General shall apply it firstly towards recoupment of his costs, fees and commission, secondly to payment of expenses and debts as he knows of in the order of priority as laid down in sections 320 to 323 (both inclusive) of the Indian Succession Act, 1925, and lastly to the distribution of the assets in the discharge of such other lawfull claims under section 23, as he has notice of. Before so adjusting the claims, the Administrator-General shall give notice in the manner prescribed by rule 6 to the claimants to send into him their claims against the estate. On receipt of a claim accompanied by an affidavit in Form No. 1 in Appendix IV, it shall be registered in the claims Register, and be admitted if on scrutiny the Administrator-General is its legality. Where the claims consists of debts or specific legacies, the Administrator-General may open a separate sub account for the estate in “A” ledger to be called the estate's. "Claim Accounts”, over to the said sub-account from the balance of the estate in his charge, assets equivalent to the aggregate amount of such claims, and all payments he shall thereafter make on account of such claim shall be debited to the said account.