(1) where an application for probate or letters of administration is made in any Court other than the High Court, the Court shall cause notice of the application to be given to the Collector.
(2) Where such an application as aforesaid is made to the High Court, the High Court shall cause notice of the application to be given to the Chief Controlling Revenue Authority.
(3) The Collector within the local limits of whose revenue-jurisdiction the property of the deceased or any part thereof is, may at any time inspect or cause to be inspected, and take or cause to be taken copies of, the record of any case in which application for probate or letters of administration has been made; and if, on such inspection or otherwise, he is of opinion that the petitioner has under-estimated the value of the property of the deceased, the Collector shall forward his report, giving therein his reasons for his opinion and his estimate of the true valuation, to the Prothonotary of the High Court or the Court, as the case may be, serving at the same time a copy of his report on the petitioner.
(4) If within thirty days from the date of receipt of the copy of the Collectors report served on him under sub-section (3), the petitioner does not file in court his objections to the collectors valuation, the Court shall make an order amending the petitioners valuation, in accordance with the report of the Collector.
(5) If within the aforesaid period the petitioner files in court his objection, the Court shall hold, or cause to be held, an inquiry in accordance with the provisions of sections 9, 10 and 11 as if the application were a suit, and shall record a finding as to the true value, as near as may be, at which the property of the deceased should have been estimated. The Collector shall be deemed to be a party to the inquiry.
(6) The finding of the Court recorded under sub-section (5) shall be final, but shall not bar the entertainment and disposal by the Chief Controlling Revenue Authority of any application under section 25.
(7) The State Government may make rules for the guidance of Collectors in the exercise of the powers conferred by sub-section (3).