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Section 19D of the Court Fees Act, 1870 applies to property whereof the deceased was possessed or…

Section 19D covers property "whereof or whereto the testator or intestate was possessed or entitled, either wholly or partially as a trustee". Property the deceased owned…

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Section 19D of the Court Fees Act, 1870 applies to property whereof the deceased was possessed or entitled:

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Correct answer C

Section 19D covers property "whereof or whereto the testator or intestate was possessed or entitled, either wholly or partially as a trustee". Property the deceased owned beneficially is valued and charged in the ordinary way, and holding as a mortgagee or lessee is not holding as a trustee.

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