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Under Section 19E of the Court Fees Act, 1870, the penalty is imposed:

Section 19E has the probate or letters stamped on payment of the full proper fee and a penalty of five times that fee, or twenty times if produced after one year from the…

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Under Section 19E of the Court Fees Act, 1870, the penalty is imposed:

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Section 19E has the probate or letters stamped on payment of the full proper fee and a penalty of five times that fee, or twenty times if produced after one year from the grant, "without any deduction of the court-fee originally paid". No credit at all is given for the fee first paid, in whole or in part.

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