Amendment status not verified — confirm the current text below against the official source.
(L) Where an application for probate or tellers of administration is made to any Court oilier than Lhe High Court, the Court shall cause notice of Lhe application lo be given to the Collector. (2) Where such an application as aforesaid is made lo the High Court, Lhe High Coun shall cause notice of the application to be given to the Board of Revenue for the local area in which the High Court is situated. (3) The Collector within the local limits of whose Revenue-jurisdiction the property or the deceased or any part thereof is, may at any lime inspect or cause to be inspected, and Lake or cause lo be taken copies or, the record of any case in which application for probate or letters of administration has been made; and if, on such inspection or otherwise, lie is of opinion that the petitioner has under-estimated lhe value of The property of the deceased, the Collector may, if he thinks fit, require (lie attendance of the petitioner (either in person or by agent) and Lake evidence and inquire into the matter in such manner as he may think fit, and, if he is still of opinion that the value of the property has been under-estimated, may require the petitioner to amend ihe valuation. (4) If the petitioner does not amend Lhe valuation lo Lhe satisfaction of the Collector, Ihe Collector may move the Court before which lhe application for probale or letters of adminislration was made, to hold an inquiry into the true value of the property: Provided lhat no such motion shall be made after lhe expiration of six months from the date of the exhibition of the inventory required by section 317 of the Indian Succession Aci, 1925. (5) The Court, when so moved as aforesaid, shall hold, or cause to be held, an inquiry accordingly, and shall record a finding as to the Irue 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 lhe inquiry. (6) For the purposes of any such inquiry, lhe Court or person authorized by the Court Lo hold lhe inquiry may examine lhe petitioner for probate or letters of administration on oalh (whelher in person or by commission), and may take such further evidence as may be produced to prove the true value of the property. The person aulhorized as aforesaid lo hold the inquiry shall return to the Court the evidence taken by him and report the result of lhe inquiry, and such report and the evidence so taken shall be evidence in the proceeding, and the Court may record a finding in accordance wiih the report, unless it is saLisfied that it is erroneous. (7) The finding of lhe Court recorded under sub-section (5) shall be final, but shall noi bar the entertainment and disposal by the Board of Revenue of any application under section 28. (8) The Slate Government may make rules for the guidance of Collectors in Lhe exercise of lhe powers conferred by sub-section (3). Notice or applications Tor probale or Idlers of administration to be given to Revenue- aul tidily and procedure thereon. [West Ben. Acl 260 The We.vr Bengal Court-fees Act, 1970. (Chapter IV.—Probates, letters of administration and certificates of administration.—Sections 32-34.—Chapter V—Process-fees.— Section 35.) Pilment or