Section 55(1) in The Rajasthan Court Fees and Suits Valuation Act, 1961
(1)The Court shall, when moved by the Collector under section 54, sub-section (5), hold or cause to be hold by any Court or officer subordinate to it an inquiry as to the true value at which the estate of the deceased should have been estimated. The Collector shall be deemed to be a party to the inquiry.
