(1) The High Court shall have concurrent jurisdiction with the District Judge in the exercise of all the powers hereby conferred upon the District Judge.
(2) Except in cases to which section 57 applies, no High Court, in exercise of the concurrent jurisdiction hereby conferred over any local area beyond the limits of the towns of Calcutta, Madras and Bombay 1*** shall, where the deceased is a Hindu, Muhammadan, Buddhist, Sikh or Jaina or an exempted person, receive applications for probate or letters of administration until the State Government has by a notification in the Official Gazette, authorised it so to do.
Legal Commentary & Landmark Judgments: Section 300
Section 300 confers Concurrent Jurisdiction on the High Court throughout the State to grant probate and letters of administration.
For large commercial estates involving multi-crore assets and international properties, filing directly on the Original Side of the High Court under Section 300 ensures experienced commercial bench adjudication and nationwide execution under High Court original rules.