{"id":212334,"date":"1949-04-12T00:00:00","date_gmt":"1949-04-11T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/in-re-court-fee-reference-vs-unknown-on-12-april-1949"},"modified":"2018-02-20T17:47:39","modified_gmt":"2018-02-20T12:17:39","slug":"in-re-court-fee-reference-vs-unknown-on-12-april-1949","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/in-re-court-fee-reference-vs-unknown-on-12-april-1949","title":{"rendered":"In Re: Court-Fee Reference vs Unknown on 12 April, 1949"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">In Re: Court-Fee Reference vs Unknown on 12 April, 1949<\/div>\n<div class=\"doc_citations\">Equivalent citations: AIR 1952 All 639<\/div>\n<div class=\"doc_author\">Author: Wanchoo<\/div>\n<div class=\"doc_bench\">Bench: Wanchoo, Agarwala<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> Wanchoo, J. <\/p>\n<p> 1. This is a reference by the Collector of Allahabad under Section 19H(4), Court-fees Act with respect to the estate of the late Mr. J. M. David of Allahabad. The question that has to be decided is whether the valuation! arrived at by the Collector, of tha properties left by the late Mr. J. M David is correct or not. According to the petitioner&#8217;s valuation, the court-fee payable on the application for probate in this Court is Rs. 7,674-4-0. But according to the valuation of the Collector, the amount of court-fee required is Rs. 8,846-7-0 only. The Collector&#8217;s valuation was not accepted by the petitioner. Her objection was that the properties should be valued on the date on which the late Mr. J. M. David died &amp; not on the date of the application. Section 19-I is as follows :<br \/>\n  &#8220;No order  entitling the petitioner to the grant  of Probate or Letters of Administration shall be made until the petnr. has filed in the Court&#8230;..a valuation<br \/>\naccording to the market rates current on the date of the application of all the assets &amp; liabilities of the deceased in British India&#8221; at the time of the latter&#8217;s death&#8230;..&#8221;\n<\/p>\n<p> It has been urged, on behalf of the petitioner,<br \/>\nthat the words &#8220;at the time of the latter&#8217;s death&#8221;\n<\/p>\n<p>govern the word &#8220;valuation.&#8221; We are of opinion<br \/>\nthat this is not so. The valuation has to be ac-\n<\/p>\n<p>cording to the market rates prevalent on the<br \/>\ndate of the appln. The words &#8220;at the time of the<br \/>\nlatter&#8217;s death&#8221; refer to the assets &amp; liabilities of<br \/>\nthe deceased in British India. It is only those<br \/>\nassets &amp; liabilities which exist at the time of the<br \/>\ndeath which have to be valued, but the valuation has to be on the market rates current on<br \/>\nthe date of the appln., namely, the petn. for<br \/>\nprobate. Under these circumstances, the Collector<br \/>\nwas right in valuing the assets &amp; liabilities left<br \/>\nby the deceased at the time of his death according to the market rates current on the date of<br \/>\nthe petition. Mr. David took time to verify the<br \/>\nmarket rates on which the Collector had calculated the valuation. He has not challenged it<br \/>\nbefore us. Under these circumstances, the deficiency of Rs. 1,171-12-7 pointed out by the Collector will be made good within two months.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court In Re: Court-Fee Reference vs Unknown on 12 April, 1949 Equivalent citations: AIR 1952 All 639 Author: Wanchoo Bench: Wanchoo, Agarwala JUDGMENT Wanchoo, J. 1. This is a reference by the Collector of Allahabad under Section 19H(4), Court-fees Act with respect to the estate of the late Mr. J. M. David of [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,8],"tags":[],"class_list":["post-212334","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>In Re: Court-Fee Reference vs Unknown on 12 April, 1949 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/in-re-court-fee-reference-vs-unknown-on-12-april-1949\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"In Re: Court-Fee Reference vs Unknown on 12 April, 1949 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/in-re-court-fee-reference-vs-unknown-on-12-april-1949\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"1949-04-11T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-02-20T12:17:39+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/in-re-court-fee-reference-vs-unknown-on-12-april-1949#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/in-re-court-fee-reference-vs-unknown-on-12-april-1949\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"In Re: Court-Fee Reference vs Unknown on 12 April, 1949\",\"datePublished\":\"1949-04-11T18:30:00+00:00\",\"dateModified\":\"2018-02-20T12:17:39+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/in-re-court-fee-reference-vs-unknown-on-12-april-1949\"},\"wordCount\":427,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#organization\"},\"articleSection\":[\"Allahabad High Court\",\"High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.legalindia.com\/judgments\/in-re-court-fee-reference-vs-unknown-on-12-april-1949#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/in-re-court-fee-reference-vs-unknown-on-12-april-1949\",\"url\":\"https:\/\/www.legalindia.com\/judgments\/in-re-court-fee-reference-vs-unknown-on-12-april-1949\",\"name\":\"In Re: Court-Fee Reference vs Unknown on 12 April, 1949 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#website\"},\"datePublished\":\"1949-04-11T18:30:00+00:00\",\"dateModified\":\"2018-02-20T12:17:39+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/in-re-court-fee-reference-vs-unknown-on-12-april-1949#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.legalindia.com\/judgments\/in-re-court-fee-reference-vs-unknown-on-12-april-1949\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/in-re-court-fee-reference-vs-unknown-on-12-april-1949#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.legalindia.com\/judgments\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"In Re: Court-Fee Reference vs Unknown on 12 April, 1949\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#website\",\"url\":\"https:\/\/www.legalindia.com\/judgments\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\/\/www.legalindia.com\/judgments\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg\",\"contentUrl\":\"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/LegalindiaCom\/\",\"https:\/\/x.com\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\/\/www.legalindia.com\",\"https:\/\/x.com\/legaliadmin\"],\"url\":\"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"In Re: Court-Fee Reference vs Unknown on 12 April, 1949 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/in-re-court-fee-reference-vs-unknown-on-12-april-1949","og_locale":"en_US","og_type":"article","og_title":"In Re: Court-Fee Reference vs Unknown on 12 April, 1949 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/in-re-court-fee-reference-vs-unknown-on-12-april-1949","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"1949-04-11T18:30:00+00:00","article_modified_time":"2018-02-20T12:17:39+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/in-re-court-fee-reference-vs-unknown-on-12-april-1949#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/in-re-court-fee-reference-vs-unknown-on-12-april-1949"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"In Re: Court-Fee Reference vs Unknown on 12 April, 1949","datePublished":"1949-04-11T18:30:00+00:00","dateModified":"2018-02-20T12:17:39+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/in-re-court-fee-reference-vs-unknown-on-12-april-1949"},"wordCount":427,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Allahabad High Court","High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/in-re-court-fee-reference-vs-unknown-on-12-april-1949#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/in-re-court-fee-reference-vs-unknown-on-12-april-1949","url":"https:\/\/www.legalindia.com\/judgments\/in-re-court-fee-reference-vs-unknown-on-12-april-1949","name":"In Re: Court-Fee Reference vs Unknown on 12 April, 1949 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"1949-04-11T18:30:00+00:00","dateModified":"2018-02-20T12:17:39+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/in-re-court-fee-reference-vs-unknown-on-12-april-1949#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/in-re-court-fee-reference-vs-unknown-on-12-april-1949"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/in-re-court-fee-reference-vs-unknown-on-12-april-1949#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"In Re: Court-Fee Reference vs Unknown on 12 April, 1949"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/212334","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=212334"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/212334\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=212334"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=212334"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=212334"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}