Levy of fee

§51

Summary

(1) The fee chargeable for the grant of probate or letters of administration shall be calculated at the rate or rates prescribed in Article 6 of Schedule I,- (a) where the application is made within one year of the date of death of the deceased, on the market value of the estate on such date; or (b) where the application is made after the expiry of one year from such date, on the market value of the estate on the date of the application: Provided that property held in trust not beneficially or with general power to confer a beneficial interest shall not be liable to any fee under this chapter. Explanation.- Any member of a joint Hindu family governed by the Mitakshara law who applies for probate or letters of administration in respect of the estate of a deceased member of the joint family shall pay a fee on the value of the share in the joint property which the deceased would have received if a partition of the property had been made immediately before his death. (2) For the purpose of the computation of fee- (a) the value of the items mentioned in Annexure B to Part I of Schedule III shall be deducted from the value of the estate: Provided that, when an application is made for probate or letters of administration in respect of part only of an estate, no debt, no expenses connected with any funeral rites or ceremonies and no mortgage encumbrance on any part of the estate other than that in respect of which the application is made shall be deducted: Provided further that when, after the grant of a certificate under Part X of the Indian Succession Act, 1925 (Central Act 39 of 1925) in respect of any property included in an estate, a grant of probate or letters of administration is made in respect of the same estate, the fee payable in respect of the latter grant shall be reduced by the amount of the fee payable in respect of the former grant; (b) the power of appointment which the deceased had over a property or which was created under a will shall be taken into account, the value of the property forming the subject matter of the power.

(1) The fee chargeable for the grant of probate or letters of administration shall be calculated at the rate or rates prescribed in Article 6 of Schedule I,- (a) where the application is made within one year of the date of death of the deceased, on the market value of the estate on such date; or (b) where the application is made after the expiry of one year from such date, on the market value of the estate on the date of the application: Provided that property held in trust not beneficially or with general power to confer a beneficial interest shall not be liable to any fee under this chapter. Explanation.- Any member of a joint Hindu family governed by the Mitakshara law who applies for probate or letters of administration in respect of the estate of a deceased member of the joint family shall pay a fee on the value of the share in the joint property which the deceased would have received if a partition of the property had been made immediately before his death. (2) For the purpose of the computation of fee- (a) the value of the items mentioned in Annexure B to Part I of Schedule III shall be deducted from the value of the estate: Provided that, when an application is made for probate or letters of administration in respect of part only of an estate, no debt, no expenses connected with any funeral rites or ceremonies and no mortgage encumbrance on any part of the estate other than that in respect of which the application is made shall be deducted: Provided further that when, after the grant of a certificate under Part X of the Indian Succession Act, 1925 (Central Act 39 of 1925) in respect of any property included in an estate, a grant of probate or letters of administration is made in respect of the same estate, the fee payable in respect of the latter grant shall be reduced by the amount of the fee payable in respect of the former grant; (b) the power of appointment which the deceased had over a property or which was created under a will shall be taken into account, the value of the property forming the subject matter of the power.

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