Section 61(4) in Tamil Nadu Court-Fees and Suits Valuation Act, 1955
(4)If, after the grant of probate or letter of administration of an estate, it is found by the Collector as a result of proceedings under section 59 or section 60 or otherwise, that a less fee has been paid that was payable according to the true value of the estate, he shall cause the probate or letters to be properly stamped on payment of the deficit fee, and if he is satisfied that the original under-valuation was not bona fide, he shall lev y in addition a penalty not exceeding five times the deficit fee.
