Section 53(2) in Andhra Pradesh Court-fees and Suits Valuation Act, 1956
(2)For the purpose of the computation of fee -(a)the value of the items mentioned in Annexure B to Part I of Schedule III shall be deducted from the value of the estate; Provided that when an application is made for probate or letters of administration in respect of only part of an estate, no debt, no expenses connected with any funeral rites or ceremonies and no mortgage encumbrance on any part of the estate other than that in respect of which the application is made shall be deducted :Provided further that when, after the grant of a certificate under Part X of Succession Act, 1925, regarding any property included in an estate, a grant of probate or letters of administration is made in respect of the same estate, the fee payable for the latter grant shall be reduced by the amount of the fee paid for the former grant:(b)the power of appointment which the deceased had over any property or which was created under a will shall be taken into account, the value being taken to be the value of the property forming the subject-matter of the power.
