Whenever it is proved to the satisfaction of such Authority that an executor or administrator has
paid debts due from the deceased to such an amount as, being deducted out of the amount or
value of the estate, reduces the same to a sum which, if it has been the whole gross amount or
value of the estate, would have occasioned a less court-fee to be paid on the probate or letters of
administration granted in respect of such estate than has been actually paid thereon under this
Act, such Authority may return difference, provided the same be claimed within three years
after the date of such probate or letters.
But when, by reason of any legal proceeding, the debts due from the deceased have been
ascertained and paid, or his effects have not been recovered and made available, and in
consequence thereof the executor or administrator is prevented from claiming the return of
such difference within the said term of three years, the said Authority may allow such further
time for making the claim as may appear to be reasonable under the circumstances
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