Section 19B of The Court-Fees Act, 1870
1[19B. Relief where debts due from a deceased person have been paid out of his estate.-- Whenever it is proved to the satisfaction of such Authority that an executor or administrator has paid debts due from the deceased to such an amount as, being deducted out of the amount or value of the estate, reduces the same to a sum which, if it had been the whole gross amount or value of the estate, would have occasioned a less court-fee to be paid on the probate or letters of administration granted in respect of such estate than has been actually paid thereon under this Act, such Authority may return the difference, provided the same be claimed within three years after the date of such probate or letters. But when by reason of any legal proceeding, the debts due from the deceased have not been ascertained and paid, or his effects have not been recovered and made available, and in consequence thereof the executor or administrator is prevented from claiming the return of such difference within the said term of three years, the said Authority may allow such further time for making the claim as may appear to be reasonable under the circumstances.]
Summary
- It allows an executor or administrator to get a refund of excess court-fee paid on a probate or letters of administration.
- The refund is triggered when the debts of the deceased are paid out of the estate, reducing its net value.
- If this lower net value would have required a lower court-fee if it were the original gross value, the authority can refund the difference.
- The refund must normally be claimed within three years after the date of the probate or letters of administration.
- If legal proceedings delay the calculation and payment of debts, or delay recovering the deceased's assets, the authority can extend this three-year deadline.
- The "such Authority" refers to the Chief Controlling Revenue-authority for the local area.
Practical examples
FAQ
1. Can I get a probate fee refund if the deceased person's debts are paid out of the estate under Section 19B of the Court-Fees Act, 1870?
Yes, under Section 19B of the Court-Fees Act, 1870, if an executor or administrator pays off the debts of the deceased, and this reduces the value of the estate so that a lower fee would have been paid, the authority may refund the difference. An estate refers to the total property left by a deceased person.
2. What is the time limit to claim a refund for paid debts under Section 19B of the Court-Fees Act, 1870?
Under Section 19B of the Court-Fees Act, 1870, you must claim the refund within three years from the date of the probate or letters of administration.
3. Can the three year limit to claim a refund under Section 19B of the 1870 Court-Fees Act be extended?
Yes, under Section 19B of the 1870 Court-Fees Act, if ongoing legal proceedings prevent you from finding and paying the debts or recovering the property within three years, the authority may allow reasonable extra time.
Test yourself
Q1.Under Section 19B of The Court-Fees Act, 1870, what event allows an executor or administrator to claim a refund on court-fees already paid?
Q2.Under Section 19B of The Court-Fees Act, 1870, what is the standard time limit for claiming a refund after the probate or letters of administration are granted?
Q3.Under Section 19B of The Court-Fees Act, 1870, under what condition can the revenue authority extend the deadline for claiming a court-fee refund beyond the standard limit?
Q4.Under Section 19B of The Court-Fees Act, 1870, which specific authority is responsible for deciding whether to return the excess court-fee or extend the claim timeline?
Q5.If an administrator pays court-fees on letters of administration and later pays off deceased debts within two years, but the reduction does not drop the estate into a lower fee bracket, is she entitled to a refund under Section 19B of The Court-Fees Act, 1870?