Where any person on . applying for the probate of a will or letters of administration has estimated the property of the deceased to be of greater value than the same has afterwards proved to be, and has consequently paid too high a court-fee thereon, if within six months after the true _________________________
1. See Madras Regulations 11 of 1816 and 4 of 1821, sec. 6.
2. See Bombay Village Police Act, 1867 (Bombay Act 8 of 1867), secs. 14, 15 and 16
3. The Bengal Chaukidari Act, 1856.
4. See now the Land Acquisition Act, 1894 (I of 1894).
5. The Chota Nagpur Tenures Act, 1869.
6. Subs. by Act 15 of 1872, sec. 2, for the clause (xxiv).
7. Chapter IIlA (containing sections 19A to 19H) ins. by Act 13 of 1875, sec. 6 THE COURT-FEES ACT,1870 16 value of the property has been ascertained, such person produces the probate or letters to the Chief Controlling Revenue Authority l[for the local area] in which the probate or letters has or have been granted, and delivers to such Authority a particular inventory and valuation of the property of the deceased, verified by affidavit or affirmation.
and if such Authority is satisfied that a greater fee was paid on the probate letters than the law required, the said authority may-
(a) cancel the stamp on the probate or letters, if such stamp has not been already cancelled;
(b) substitute another stamp for denoting the court-fee which should have paid thereon; and
(c) make an allowance for the difference between them as in the case of spoil stamps, or repay the same in money, at his discretion.