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Under Section 19B of the Court Fees Act, 1870, where legal proceedings prevent an executor or…

Section 19B CFA 1870 lets the authority allow such further time for making the claim as appears reasonable under the circumstances, not a fixed period fixed by Government…

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Under Section 19B of the Court Fees Act, 1870, where legal proceedings prevent an executor or administrator from claiming within three years the return of the difference in court-fee, the Authority may allow such further time for making the claim as may appear:

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Correct answer C

Section 19B CFA 1870 lets the authority allow such further time for making the claim as appears reasonable under the circumstances, not a fixed period fixed by Government rules or left solely to the Collector's opinion.

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