ORDER
P.D. Dinakaran, J.
1. Objecting the correctness of the valuation in a proceedings initiated under Section 59 of the Tamil Nadu Court Fees and Suits Valuation Act, 1955 (hereinafter referred to as the ‘Act’) the first respondent held an inquiry under Section 59 of the Act. It is not in dispute that the first respondent collector invited objection from the petitioner and the petitioner had submitted his objections through the counsel and also filed a vakalat, objecting the memo of valuation arrived at by the collector for the property in question, which is the subject matter of the proceedings initiated under Section 59 of the Act.
2. Even though Section 59(3) of the Act contemplates the collector to provide a personal opportunity to the applicant and take evidence and inquire into the matter and again section 59(5) of the Act requires the Collector to move the court before whom the application for probate or letter of Administration was made, since the petitioner did not amend the valuation to the satisfaction of the Collector, the respondent in his proceedings dated 21.4.1994, which is impugned in this writ petition, required the petitioner to remit an additional court fee of Rs.24,244 admittedly, without giving personal opportunity. Hence, the above writ petition for issue of a writ of certiorarified Mandamus to call for the records of the first respondent dated 21.4.1994 and to quash the same and consequently, to forbear them from levying deficit court fee in O.P.No.328 of 1988, High court, Madras.
3. In this regard, I am obliged to refer Section 55,59,60 of the Act, which relates to the valuation of the property and the court fee to be paid for grant of probate and letter of administration is as follows
Section 55:
Application for probate or letters of Administration-(1) Every application for the grant of probate or letters of administration shall be accompanied by a valuation shall be accompanied by a valuation of the estate in duplicate in the form set forth in Part 1 of Schedule III.
(2) On receipt of such application, the Court shall send a copy thereof and of the valuation to the Collector of the District in which the estate is situated, or if the estate is situated in more than one District, to the Collector of the District in which most valuable portion of the immovable property included in the estate is situated.
Section 59:
Inquiry by the Collector:-(1) The Collector to whom a copy of the application and the valuation has been sent under Section 55, Sub-section (2), shall examine the same and may make or cause to be made by any Officer subordinate to him such inquiry if any, as he thinks fit as to the correctness of the valuation or, where a part only of the property is situated in his District, of the valuation of that part,
and may enquire the Collector of any other District in which any part of the property is situated to furnish him with the correct valuation thereof.
(2) Any Collector required under Sub-section (1) to furnish the correct valuation of any property shall comply with the requistion after making or causing to be made by an y Office subordinate to him such inquiry, if any, as he thinks fit.
(3) If the Collector is of opinion that the applicant has under- estimated the value of the property of the deceased, the attendance of the applicant, either in person or by his agent and take evidence and inquire into the matter in such manner as he may think fir, and if he still of opinion that the value of the property has been under-estimated, any require the applicant to amend the valuation, and, if the application for probate or letters of administration is pending in Court, to file a copy of the amended valuation in such court.
(4) if, in any such case, the probate or letters of administration has or have been granted and the applicant amends the valuation to the satisfaction of the Collector and the Collector finds that a less fee has been paid than was payable according to the true value of the estate, he shall proceed under Section 61 Sub-section (4); but if a higher fee has been paid than was payable according to the true value of the estate, the excess fee shall be refunded to the applicant;
(5) If the applicant does not amend the valuation to the satisfaction of the Collector, the Collector may move the Court before which the application for probate or letters of administration was made to hold an inquiry into the true value of the property:
Provided that no such motion shall be made after the expiration of six months from the date of the exhibition of the inventory required by Section 317 of the Indian Succession Act, 1925 (Central Act XXXIX of 1925).
Section 60: Application to Court and powers of Court:
(1) The Court shall, when moved by the Collectors under Section 59, Sub-Section (5) hold or cause to be held by any court or officer subordinate to it an inquiry as to the true value at which the estate of the deceased should have been estimated. The Collector shall be deemed to be a party to the inquiry.
(2) For the purpose of any such inquiry, the Court, or the subordinate court or the Officer authorised by the court o hold the inquiry may examine the applicant on oath either in person or by commission, and may take such further evidence as may be produced to prove the true value of the estate, and where the inquiry has been entrusted to a subordinate court or officer, such court or officer shall return to the court the evidence taken and report the result of the inquiry and such report and the evidence so taken shall be evidence in the proceedings.
(3) The Court on the completion of the inquiry or on receipt to the report referred to in Sub-section(2), as the case may be, shall record a finding as to the true value at which the estate should have been estimated and such finding shall be final.
(4) The Court may make such order in accordance with the provisions of the Code of Civil Procedure, 1908 (Central Act V of 1908), As top the cost of the inquiry as it thinks fit.
4. A close reading of the above sections contemplates the Collector to hold an inquiry as to the correctness of the valuation of the property and letter of administration. Section 59(3) of the Act specifically requires the attendance of the applicant either in person or by his agent and take evidence and inquire into the matter before requiring he applicant to amend the valuation. Again, as per Section 50(5) of the Act, if the applicant does not amend the valuation to the satisfaction of the Collector the Collector is given a discretion to move the Court before which the application for probate or letter of administration was made, to hold an inquiry into the true value of the property, the procedure to be followed by the Collector to move the court; and the powers of the Court are prescribed under Section 60 of the Act, referred to above, which may not be necessary for the purpose of disposal of the above writ petition as that stage has not reached.
5. The relevant file was produced before this Court, which do not disclose that the petitioner was given a personal opportunity by the collector before determining the value of the property, even though Section 59(3) of the Act contemplates such opportunity and examination of evidence and holding an inquiry into the mater. On the other hand, at page 61 of the file produced by the learned government Advocate, the petitioner himself requested for a personal enquiry to substantiate his contentions. But, without obligation to such request, the respondent, by proceedings dated 21.4.1994, which is impugned in this writ petition, had fixed higher valuation to the property in question, which is the subject matter in the impugned proceedings initiated under Section 55 of the Act and demanded a sum of Rs. 24, 244 as the court fee, without complying Section 50(3) of the Act, which provides a personal opportunity to the applicant to produce an evidence as to hold an inquiry in that regard by the collector mandatorily. Non compliance of Section 59(3) of the act, therefore, requires me to interfere with the impuged proceedings dated 21.4.1994 and hence, I am obliged to quash the same.
The writ petition is allowed. No costs.