https://www.taxtmi.com/caselaws?id=35637 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. en-us Fri, 10 Apr 1981 00:00:00 +0530 Mon, 15 Mar 2010 16:51:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35637 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. Case-Laws Income Tax Fri, 10 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35637