Probate valuation can follow estate duty assessment when the petitioner accepted that value and failed to challenge it.

The court's power to test probate valuation was not displaced by the Court-Fees Act procedure for Collector's objections. Once a caveat is filed, probate proceedings are treated as a suit, so civil procedure principles permit the court to require correction of an undervalued petition. The valuation shown in estate duty proceedings was not treated as a separate figure because the estate duty law required the same account for representation proceedings and allowed inquiry into principal value. As the petitioner accepted that assessment and did not challenge it in appeal, the court could adopt the estate duty valuation for probate and direct amendment of the petition with payment of the deficit court-fee.

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Issues: Whether the court could refix the valuation disclosed in the probate petition and require the petitioner to amend the valuation and pay additional court-fee on the basis of the valuation accepted in the estate duty proceedings.

Analysis: The Court held that the statutory procedure for objections by the Collector under the Court-Fees Act did not exclude the court's power to examine whether the valuation was correct. Once a caveat is filed, probate proceedings are to be treated as a suit and the civil procedure applicable to suits permits the court to require correction of an undervalued plaint. The Court also held that the valuation disclosed before the Controller of Estate Duty was not a separate and unrelated figure, because the estate duty law required the same valuation/account to be furnished for representation proceedings and authorised the Controller to determine the principal value after inquiry. As the petitioner had accepted the estate duty assessment and had not challenged it in appeal, she could not insist on a lower valuation for probate purposes.

Conclusion: The court had authority to adopt the estate duty valuation for probate purposes and to direct amendment of the petition with payment of the deficit court-fee.

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