JUDGMENT John Edge, Kt., C.J. and Burkitt, J.
1. A Muhammadan lady, who was entitled to something more than eleven lakhs of rupees as her dower, died. Her husband appears to have discharged that portion of the dower debt which was inherited by his son by the transfer of some property. The husband also inherited a portion of the dower debt. The father of the deceased lady has brought a suit against the husband of the deceased lady to recover his share, i.e., the father's share, which he took by inheritance to his daughter in the dower debt. He had applied for a certificate entitling him to collect debts to the amount of Rs. 1,50,000. It was necessary under Section 4 of Act No. VII of 1889 that he should have a certificate. The Judge declined to grant such certificate unless the applicant paid the 2 per cent, duty on the whole debt, i.e., the debt of eleven lakhs odd, which was due to the Muhammadan lady. There has been a uniform series of decisions in this Court according to which a certificate cannot be granted to collect a part only of a debt. There is no decision of this Court, or, so far as we know, of any other Court, which says that an applicant for a certificate, either under the present Act or under the former Acts, must apply for a certificate to collect all the debts due to the deceased. We think it would be against public policy that a certificate to collect part only of a debt should be granted, as it would tend to multiplication possibly of suits in respect of one liability and the harassment of debtors; but it appears to us to be contemplated by the Act that a certificate may be granted for the collection of any one debt, or of more debts than one, without obtaining a certificate for the collection of all the debts due to the deceased.
2. It appears to us that the applicant must pay the duty for a certificate entitling him to collect the whole of the dower debt which at the date of the application was due and payable. In calculating what the amount of that debt was, the sons share by inheritance, which has been discharged, and the husbands share which he holds in his own hands in satisfaction of his own share in the inheritance, will be deducted, and the duty will be payable on the balance. To that extent we allow this appeal, but without costs.