Under the proviso to Section 19E of the Court Fees Act, 1870, the application must be made within:

The proviso to s.19E requires the application to be made "within six months after the ascertainment of the true value of the estate and the discovery that too low a court-fee was at first paid". One year from the grant matters only to the size of the penalty, and three years is the s.19B period for debts paid out of the estate.