A Compulsory Research Report Submitted to Mzumbe University – Mbeya Campus College in Partial Fulfillment of the Requirement for the Award of Bachelor Degree of Laws [LL.B] of Mzumbe UniversityThe research is about critical analysis on the binding opinions of the assessors in the Primary Courts in dispensing of justice in Tanzania. Despite of the fact that section 107 of the Probate and Administration of Estate Act Provides for the duty of Administrator or executor to file the inventory in various cases concerning the probate it seems most of the probate cases it seems most of the administrators and executors do not file the inventory. Under this study the researcher aimed at finding out why most of the administrator do not file the inventory, and if the penalty provided by section 107 of The Probate and Administration of Estate Act is adequate and if this penalty is implemented by the court; the primary data were attained by ways of interviews and observation methods, where by a number of 6 people were examined in this study. While the secondary data were attained by documentary review. The findings of the research depict that, there are number of pitfalls, as the amount of fine is too small and most of the administrators do not file the inventory due to negligence. Responding to the findings of this research the researcher recommended that there should be effective enforcement of the laws regulating the issue of filing the inventory especially this section 107 of The Probate and Administration of Estate Act , and to ensure that administrators and executors are given the Education concerning their duties Also the government should amend the section especially section 107(3) of The Probate and Administration of Estate Act so as to have the reasonable fine to those who will fail to file the inventory within the time.