(1) Any excess fee found to be payable on an 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 [55][* * *].
(2) The Chief Controlling Revenue-authority may remit the whole or any part of any
such penalty or forfeiture as aforesaid, or any part of any penalty under section 19-E or of any
court-fee under section 19E in excess of the full court-fee which ought to have been paid].
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