(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. [-] [The words 'in any part of British Indian' were omitted by the India Independence (Adaptation of Central Acts and Ordinances) Order, 1948.]
