Section 38(2) in The Administator-General's (United Provinces) Rules, 1929
(2)Cost of audit. - The cost and other expenses in connexion with the audit of the Administrator-General's accounts shall be paid by the various estates under his charge at the rate of 50 NP per cent. on the total value of the estates, which shall be calculated in the same way as under rule 29 for the purpose of Section 42 of the Act. The audit fee shall be paid at the close of the audit on the value of assets realized during the half-year under audit, but no audit fee shall be debited to the accounts of an estate so as to leave a debit balance. At the time of closing the accounts of an estate the audit fee on the estimated value of the property not sold shall be reserved and shall be paid at the close of the following audit:Provided that Government may reduce the percentage or the amount of the audit fee on a particular estate or estates in cases in which the audit has been unusually simple or may reduce or remit the audit fees where they would result in hardship to the heirs, legatees or creditors having regard to the circumstances of the case which may be brought to the notice of the Government by the Administrator-General:Provided further that nothing contained in this rule shall effect the order of payment of administration expenses (which include audit fee) under the provision of law.
