Section 109(3) in Presidency-towns Insolvency Act, 1909
(3)In the administration of the property of the deceased debtor under an order of administration, the official assignee shall have regard to any claims by the legal representative of the deceased debtor to payment of the proper funeral and testamentary expenses incurred by him in and about the debtor' s estate; and those claims shall be deemed a preferential debt under the order, and be payable in full, out of the debtor' s estate, in priority to all other debts.
