Section 33 in The West Bengal Court-Fees Act, 1970
33. Recovery of penalties, etc. -
(1)Any excess fee found to be payable on an inquiry held under sub-section (6) of section 31, and any penalty or forfeiture under section 30, may, on the certificate of the Board of Revenue, be recovered from the executor or administrator as if it were an arrear of land-revenue by any Collector.(2)The Board of Revenue may remit the whole or any part of any such penalty or forfeiture as aforesaid, or any part of any penalty under section 28 or of any court-fee under section 28 in excess of the full court-fee which ought to have been paid.
