Section 271: Procedure to be followed after the completion of enquiry

When the enquiry has been completes and the Collector finds that the property has been under-valued, he my require the petitioner for Probate or Letters of Administration to amend the valuation, and should at once intimate his action to the Judge with the request that he may be informed whether the amendment has been made or not. Should the amendment not be made, the Collector may move the court to make an enquiry. If an inventory has been exhibited under Section 317 of the Indian Succession Act, 1925, special care should be taken that such motion is made within one year from the date of such exhibition of the inventory. If the valuation is amended as required by the Collector, under Section 19-H (3) of the Court Fees Act, 1870, but the additional fee is not paid into the Court or tendered to the Collector, the Collector shall report the case to the Chief Controlling Revenue Authority foe an order under Section 19-G. When, after the completion of an enquiry by the court, any additional fee due, or when, after the passing of an order under Section 19-G, any penalty or forfeiture adjudged, is not paid, the Collector shall apply for a certificate of the Chief Controlling Revenue Authority under Section 19-J.