Section 19J(1) in The Court-Fees Act, 1977 (1920 A.D.)
(1)Any excess fee found to be payable on an inquiry held under section 19-H, sub-section (6), and any penalty or forfeiture under section 19-G may, on the certificate of the Revenue Minister be recovered from the executor or administrator as if it were an arrear of land revenue by the Collector in any part of the State.
