(1)Any excess fee found to be payable on any inquiry held under Section 19-H, sub-section (6), and any penalty or forfeiture under Section 19-G, may, on the certificate of the Chief Controlling Revenue-authority, be recovered from the executor or administrator as if it were an arrear of land revenue by any Collector.(2)The Chief Controlling Revenue-authority may remit the whole or any part of any such penalty or forfeiture as aforesaid, or any part of any penalty under Section 19-E or of any Court-fee under Section 19-E in excess of the full Court fee which ought to have been paid.
