(1) Any excess fee found to be payable on an inquiry held under section 19H, sub- section (6), and any penalty or forfeiture under section 19G 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 Collector1***.
(2) The Chief Controlling Revenue- authority may remitt the whole or any part of any such penalty or forfeiture as aforesaid, or any part of any penalty under section 19E 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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1. The words "in any part of British India "omitted by the A.O. 1948.