Amendment status not verified — confirm the current text below against the official source.
(1) Any excess fee found lobe payable on an inquiry held me under sub-section (6) of section 31, and any penalty or forfeiture under section 30, may, on (he certificate of Ihe Board of Revenue, be recovered from the executor or administrator as if it were an nrrear of land-revenue by any Collector. (2) The Board of Revenue may remit the whole or any pan of any such penally or forfeiture as aforesaid, or any part of any penally under section 28 or of any court-fcc under section 28 in excess of Lhe full court-fee which ought to have been paid. Sselion °