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Law relating to WILLS, Nomination & Succession

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Book Details
TitleLaw relating to WILLS, Nomination & Succession
ISBN978-81-970814-6-0
Edition3rd edn., 2024
Pages358
AuthorsK.K. Ramani and N.C. Jain
PublisherBharat Publishers
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Description

Get your copy of “Law relating to WILLS, Nomination & Succession” and delve into its chapters covering historical backgrounds, constitution, provisions, and powers. Enjoy discounts on ISBN: 978-81-970814-6-0, Edition: 3rd edn., 2024. Authored by K.K. Ramani and N.C. Jain, this edition spans across 358 pages, published by Bharat Publishers.

CONTENTS AT A GLANCE

Bharat?5
Preface to the Third Edition7
About the Authors9
Detailed Contents13
Table of Cases21
Chapter 1 An Overview of Succession Laws in India1
Chapter 2 The Hindu Succession Act, 195613
Chapter 3 Intestate Succession-Persons Other than Hindus and Muslims51
Chapter 4 Intestate Succession among Muslims66
Chapter 5 Domicile of the Deceased76
Chapter 6 Testamentary Succession83
Chapter 7 Beneficiaries and Bequests under the Will111
Chapter 8 Property Subject to Testamentary Disposition129
Chapter 9 Execution, Registration and Safe Custody of Will139
Chapter 10 Revocation/Alteration/Revival of Will147
Chapter 11 Probate and Letters of Administration154
Chapter 12 Nominations and Joint Holding179
Chapter 13 Tax Implications of Succession201
Chapter 14 Executing a Will218
Chapter 15 Advance Medical Directive (Living Will)235
Appendix 1 Relevant Provisions of the Indian Succession Act, 1925 (Act XXXIX of 1925)253
Appendix 1A Proposed Amendments based on the report of the Law Commission279
Appendix 2 The Hindu Succession Act, 1956286
Appendix 3 State amendments of the Hindu Succession Act 1956301
Appendix 4 The Hindu Succession (Amendment) Act, 2005311
Appendix 5 The Registration Act, 1908 — Relevant Provisions314
Appendix 6 Specimen copies of Wills316
Appendix 7 Specimen of Codicil329
Appendix 8 Specimen of Creation of a Discretionary Trust under the Will331
Appendix 9 Specimen of Advance Medical Directive (Living Will)337
Appendix 10 Specimen of Petition seeking Probate342
Appendix 11 Relevant extracts of Supreme Court Order regarding modifications for the then existing guidelines to execute AMD347

DETAILED CONTENTS

Chapter 1 An Overview of Succession Laws in India

1.1Introduction1
1.2Laws of Intestate Succession in India2
1.3Indian Succession Act, 19253
1.4Scheme of the Act5
1.5Laws Relating to Intestate Succession of Property of Hindus6
1.6Hindu Succession Law Prior to Codification (Prior to 17 June 1956)6
1.7Intestate Succession among Hindus after Codification7
1.8Hindu Succession Act, 19568
1.9Succession Laws Applicable to Muslims9
1.10Testamentary Succession10
1.11Testamentary Succession among Hindus10
1.12Testamentary Succession among Muslims11
1.13Nominations, Joint Holdings and Associate Memberships11
1.14Summing up12

Chapter 2 The Hindu Succession Act, 1956

2.1Introduction13
2.2Patriarchal nature of Mitakshara School16
2.3Codification of Hindu Law17
2.4Hindu Succession Act, 195618
2.5The Act is prospective in operation19
2.6General scheme of the Act23
2.7Hindu Succession (Amendment) Act, 200525
2.8Notional partition31
2.9Substituted provisions of s. 6 as summarized35
2.10Whether Karta of HUF can make a gift of the family property36
2.11Hindus Marrying under Special Marriage Act not Governed by the Act36
2.12Properties Excluded from Application of the Act38
2.13Succession to Property of a Male Hindu Dying Intestate38
2.14Who are agnates?42
2.15Who are cognates?44
2.16Succession to Property of a Female Hindu Dying Intestate44
2.17Testamentary Succession of Coparcenary Interest45
2.18Rights of Guardians46
2.19Status of Adopted son49
2.20Status of children born out of void or voidable marriage49
2.21Status of child of live-in relationship50

Chapter 3 Intestate Succession-Persons Other than Hindus and Muslims

3.1Introduction51
3.2Consanguinity52
3.3General rules under the Act52
3.4Succession in Case of Persons Other than Parsis (Indian Christians, Jews, Europeans, etc.)53
3.5The provision is discriminatory against mother58
3.6Intestate Succession among Parsis59
3.7Rules when deceased does not leave any lineal descendant summarised64

Chapter 4 Intestate Succession among Muslims

4.1Introduction66
4.2Rule of Mohammedan Law67
4.3Rules of Personal Muslim Law — Shariat67
4.4Inheritance of the Property of Muslims Marrying under Special Marriage Act, 195473
4.5Exclusion of Daughters from Inheritance by Custom or by Statute73
4.6Conversion to Another Religion73
4.7Hanafi Law of Inheritance73

Chapter 5 Domicile of the Deceased

5.0Introduction76
5.1Conflict of laws in different jurisdiction76
5.2Succession of Immovable Property77
5.3Succession to Movable Properties77
5.4What is a Domicile?78
5.5Domicile by birth78
5.6Domicile by choice79
5.7Domicile by dependency79
5.8Mode of acquiring domicile in India80
5.9Individual properties held before marriage81
5.10Relevance of Domicile for Hindus and Mohammadans81
5.11Effect of Migration82

Chapter 6 Testamentary Succession

6.1Testamentary Succession83
6.2Historical Development of Law Relating to Wills84
6.3Present Applicable Law84
6.4‘Will’ defined86
6.5Persons Capable of Making a Will90
6.6Codicil94
6.7Different Types of Wills94
6.8Holograph Will95
6.9Mutual or reciprocal Will96
6.10Joint Will99
6.11Contingent or conditional Wills100
6.12Unnatural or inofficious Will103
6.13International Wills104
6.14Duplicate Will104
6.15Concurrent Wills104
6.16Discretionary Will104
6.17Oral Wills105
6.18Wills with directions as to application or enjoyment105
6.19Wills giving power of appointment106
6.20Wills creating postponed vested interests107
6.21Wills with liabilities attached107
6.22Bequest of Interest or Produce of a Fund108
6.23Bequest of annuities109
6.24Bequest of legacy to creditors or portioners109

Chapter 7 Beneficiaries and Bequests under the Will

7.1Introduction111
7.2Eligible Legatees112
Persons disqualified as testator can be a legatee
7.3Disabilities Attached to Certain Legatees113
A. Person acting as witness/attesting the Will
B. Executor
7.4Definition of Executor114
C. Unborn person
7.5Bequest to unborn person not in existence on death of testator115
7.6Bequest to unborn person subject to prior bequests115
D. Heirs
7.7Bequest to heirs119
E. Murderers
7.8Bequest to murderers120
F. Charitable and religious use
7.9Will in favour of religious or charitable uses120
G. Creditors
7.10Bequest to creditors and portioners121
H. Portioners
7.11In case of children, section 178 reads:121
I. Class of persons
7.12Bequest to class of persons122
7.13Beneficiaries under the Wills of Hindus123
7.14Legatees under Mohammedan Law124
7.15Bequests with Direction as to Application125
7.16Bequest for Purposes Some of which cannot be Fulfilled126
7.17Doctrine of In-terrorem127
7.18Lapsing of Legacy127

Chapter 8 Property Subject to Testamentary Disposition

1Introduction129
Disposable Properties of Hindus
A.Daughter’s share in HUF property
8.2Daughters to share in joint family property130
B.Hindu Widow’s property
8.3Share to wife131
C.Hindu Women’s property
8.4Hindu Women’s property132
D.Undivided Share in family
8.5Share in a joint family property133
8.6Properties of Mohammedans133
8.7Ademption of Legacy134
8.8Ademption of Legacy of Things Kept at Particular Place134
8.9Ademption of Right to Receive from Third Party135
8.10Conversion into Property of Other Kind135
8.11Specific Legacies136
8.12Demonstrative Legacies136

Chapter 9 Execution, Registration and Safe Custody of Will

9.1Introduction139
9.2Execution of Unprivileged Wills140
9.3Disability of certain witnesses142
9.4Execution of Wills made by Muslims142
9.5Execution of Privileged Will143
9.6Registration of Wills144
9.7Deposit of Wills with the Registrar145

Chapter 10 Revocation/Alteration/Revival of Will

10.1Introduction147
10.2Automatic Revocation after Marriage148
10.3Revocation of Unprivileged Will by Act of Testator148
10.4Presumption as to Untraceable Wills149
10.5Modes of Revocation150
10.6Cancellation of Will151
10.7Revival of Revoked Unprivileged Will151
10.8Re-publication152
10.9Revocation of Privileged Wills152
10.10Effect of Obliterations, Interlineations or Alteration of Wills152
10.11Alterations after the execution153

Chapter 11 Probate and Letters of Administration

11.1Introduction154
11.2Effect of Probate156
11.3Persons to whom Probate cannot be Granted157
11.4Instruments of which Probate cannot be Granted158
11.5Whether Probate is necessary to establish rights in court158
11.6Probate of Lost Will160
11.7Procedure for Application for Probate161
11.8Letter of Administration162
11.9Letter of Administration when deceased is Hindu, Buddhist, Sikh, Jain, Muslim or other exempted communities162
11.10Letter of administration when the deceased belongs to other communities163
11.11Establishment of right in court164
11.12Effect of Letter of Administration164
11.13Letter of Administration with Will annexed in case of testamentary succession165
11.14Executor versus Administrator166
11.15Duties of Executor or Administrator167
11.16Proving the Will168
11.17Caveats against grant of probate or administration170
11.18Administration Pendente Lite172
11.19Succession Certificate173
11.20Procedure for applying for certificate174
11.21Revocation of certificate175
11.22Protection of Property176
11.23Application for relief against wrongful possession176
11.24Processing of application177
11.25Appointment of curator177
11.26Cessation of authority178

Chapter 12 Nominations and Joint Holding

12.1Introduction179
12.2Nomination179
12.3Interest of members in cooperative housing societies180
12.4Insurance policies184
12.5Government securities186
12.6Shares of limited companies187
12.7Deposits in banks including in safe deposit vaults192
12.8Gratuity195
12.9Provident Fund195
12.10Share in partnership197
12.11Conclusion197
12.12Joint Membership in Co-operative Housing Societies198

Chapter 13 Tax Implications of Succession

13.1Introduction201
13.2Income for the period upto the death202
13.3Income for the period subsequent to death203
13.4Income subsequent to distribution204
13.5Who is a Legal Representative?205
13.6Liability of legal representative206
13.7Succession through Private Trusts206
13.8Tax Treatment of Trusts208
13.9Succession of property of joint Hindu families211
13.10Sole surviving coparcener213
13.11Taxation of Legatee215
13.12Computation of cost of acquisition216
13.13Full value of consideration217

Chapter 14 Executing a Will

14.1Introduction218
14.2Capacity to make the Will219
14.3Capacity to make bequest220
14.4Property to be Bequeathed221
14.5Eligibility of Legatees222
14.6Appointment of Executor222
14.7Revocation of Earlier Wills223
14.8Attestation by Witnesses224
14.9Time and Manner of Vesting of Property224
14.10Writing a Will-Precautions to be Taken225
14.11Signing of the Will227
14.12Inclusion of Earlier Documents Expressing Interest227
14.13Who should Write the Will228
14.14Choice of Language228
14.15Phrasing of Wills228
14.16The beginning229
14.17Rules for ascertaining the intention232
14.18Registration of a Will (Section 40 of the Registration Act, 1908)234
14.19Depositing the Will (Section 42 of the Registration Act, 1908)234

Chapter 15 Advance Medical Directive (Living Will)

15.1Living Will235
15.2Living Will, significance236
15.3P Rathinam Case237
15.4Gian Kaur’s Case238
15.5Aruna Shanbaug Case238
15.6Euthanasia238
15.717th. Law Commission Report240
15.8Advance Medical Directive (AMD)242
15.9Subsequent relaxations in procedure244
15.10How to write a Living Will246
15.11Living Will in other Countries247
15.12Mental Health Act, 2017248
Appendix 1Relevant Provisions of the Indian Succession Act, 1925 (Act XXXIX of 1925)253
Appendix 1AProposed Amendments based on the report of the Law Commission279
Appendix 2The Hindu Succession Act, 1956286
Appendix 3State amendments of the Hindu Succession Act 1956301
Appendix 4The Hindu Succession (Amendment) Act, 2005311
Appendix 5The Registration Act, 1908 — Relevant Provisions314
Appendix 6Specimen copies of Wills316
Appendix 7Specimen of Codicil329
Appendix 8Specimen of Creation of a Discretionary Trust under the Will331
Appendix 9Specimen of Advance Medical Directive (Living Will)337
Appendix 10Specimen of Petition seeking Probate342
Appendix 11Relevant extracts of Supreme Court Order regarding modifications for the then existing guidelines to execute AMD347

Table of Cases

S. No.CasePage No.
A.Narayanan & Anr v CIT [AIR 1967 SC 433]122
Addu Rahim Haji Ismail Mithu v Halimabai 30 MLJ 227 (PC)82
Ajit Chandra Majumdar v Akhil Chandra Majumdar AIR 1960 Cal.55196
Allen v M’pherson 1 HLC 19192
Anjali and Ors v K. Ruthina and Or AIR 2018 (NOC) 797 (Mad)27
Arshnoor Singh v Harpal Kaur CA No. 5124 of 201934
Aruna Ramchandra Shanbaug v Union of India WP (Criminal) No. 115 of 2009238
Aruna Shanbaug case WP (Civil) No.115 of 2009236,239,240,241
Arunachala Mudaliar v Muruganatha AIR 1953 SC 495123,213
Ashutosh v Doorga, 5 Cal 538(PC)105
B.Balwant Rao v Baji Rao, AIR 1921 PC 5982
Bhagat Ram v Suresh AIR 2004 SC 436145
Bharatha Matha v R Vijaya (2010) 11 SCC 48349
C.Krishna Prasad v CIT, Bangalore 1975 (1) SCC 160214
Chand Mal v Lachhmi (1900) LR 22 ALL 162158
Chauthmull v Ramachandra AIR 1955 Nag. 126150
Cheese v Lovejoy LR 2 P&D 251151
Clarance Pais v Union of India [AIR 2001 SC 115]160
CIT v Kamalini Khatau [1994] 209 ITR 101 (SC)208
CIT v Manjula J. Shah (2011) 355 ITR 474 (Bom)217
CIT v P. Manonmani 245 ITR 48 (Mad) (FB)203
Common Cause (A registered society) v Union of India and another WP (Civil) No. 215 of 2005237,241
D.Danamma @ Suman Surpur & Anr v Amar & Anr (2018) 3 SCC 34328
Daulat Ram v Sodha AIR 2005 SC 23387
Daulatram v Sodha (2005) 1 SCC 40145
Deokali (suit) v Nand Kishore (1996) 9 SCC 22387
Dilharshankar C. Bhachech v Controller of Estate Duty [1986] 158 ITR 0238100
Durga Prasad v Debi Charan AIR 1979 SC 145 (Para 30)149
E.Emani Satyanarayanamurthi v Katuri AIR 1939 Madras 891197
F.Fruit and Vegetable Merchants Union v Delhi Improvement Trust AIR 1957 SC 344196
G.Gopal etc. v G. Nagarathinam etc. AIR 2007 MAD. 28153
Gaddam Rama Krishna Reddy v Gaddam Rami Reddy(2010) 9 SCC 60220
Gian Kaur v State of Punjab 1996 AIR 946238,239,242
Gnanasoundari v Chinammal [129 Mad LW 658]169
Gopal Das Metharam v Hemandas Ramrakhaiomal and others, AIR (29) 1942 Sindh 145127
Gopal Vishnu Ghatenkar v Madhukar Vishnu Ghatenkar – AIR 1982 Bom 482181
Gurdip Kaur v Ghamand Singh 1964 SCC 18615
Gurudwara Sahib Nariket, 2006 Indlaw SC 78821
Gurupad Khandappa Magdum v Hirabai Khandappa Magdum And Ors, 1978 (3) SCC 38331,33
H.Hammond v. Treharne, 1938 (3) All ER 308233
Harmasjee K. Sethna v Dhanjishaw R. Lalcaca (1910) 12 BOM LR 569158
Harsha Nitin Kokate v The Saraswat Co-op. Bank Ltd., & Others 2010 (4) ALLMR 51188,190
Hiralal Bhagwandas Rajput and others 1990 (1) BOM CR 310199
I.ITO v C.P. Venkatesh (minor) 27 ITD 298 (Mad)205
ITO v K. Krishnamachari (1985) 11 ITD 194 (HYD)204
Indrani Wahi v Registrar of Cooperative Societies and Ors, AIR 2016 SC 1969182
Ishwardeo Narain Singh v Smt. Kanta Devi & Ors. AIR 1954 SC 280144
J.J.C. Boaz vs. Dorothy Ruth Masih 1982 All DJ 364 p.366113
Jagannath v Rambharosa [AIR 1933 PC 33]100
Jaldu Anantha Raghurama Arya v Jaldu Bapanna Rao AIR 1959 AP 448148
Jayanand Salgaonkar v Jayashree Jayant Salgaonkar AIR 2015 BOM 296190
Jinia Keotin v Kumar Sitaram Manjhi (2003) 1 SCC 73049
John Vallamattom v Union of India (2003) SCC 311: AIR 2003 SC 290285,120
Josephine Jerome v S. Santiago and S. Thomas AIR 2007 (NOC) 2486 (DB)150
Joyce Primrose v Vera Marie Vaz (1996) 9 SCC 32496
K.K.C. Laxmana v K.C. Chandrappa Gowda 2022 SCC 47136
K.V. Subbaraju v C. Subbaraju, 4 1968 SC 94790
Kaikhushru v Bal Bachoobhai AIR 1951 BOM. 339152
Kalindi Damodar Garde (D) by LRS v Manohar Laxman Kulkarni (D) and ors CA No. 6642-6643 of 2010]49
Kaloomal Tapeswari Prasad (HUF) v Commissioner of Income-tax, Kanpur 133 ITR 690212
Kalvelikkal Ambunhi v H. Ganesh Bhandary AIR 1995 SC 2491233
Kalyan Singh v Chhoti [AIR 1990 SC 396]169
Kannian and another vs Sethuram reported in JT 2000 (7) SC 369141,224
Kattukandi Edathil Krishnan v Kattukandi Edathil Valsan (2022) SCC 73750
Kharsetji v Kekobad, 52 BOM. 653151
Khorshed Maneck v Official Trustee AIR 1948 Bom 319102
Krishna Kumar Birla vs Rajendra Singh Lodha & Ors. 2008 (1) BLJR 129297,99,103,171
M.Arumugam v Ammaniammal & Ors [A. No. 8642 of 2009]47
Madhav Prasad Birla case AIR 2005 Cal 1162
Mancherji v Mithibai (1877) ILR 1 Bom 50660
Maneka Gandhi v Indira Gandhi and Ors AIR 1985 DEL 11437
Mangamal Thulasi And Ors v T B Raju & Ors, 2018(4) ALLMR 94129
Manickam v Sakunthala Rajeshwari and Others (2006) 2 MLJ 581151
Manu Gupta v Sujata Sharma & ors 2023 Taxscan (HC) 1942 decided on 4.12.202329
Mayor of Lyons vs East India Co. Ltd (1836) 1 M.I.A. 175 at p. 286 (P.C.)112
Mohammed Salim (D) through LRs and Ors v Shamsuddin (D) through LRS and Ors [CA 5158 of 2013]72
Moola Cassim v Moola Abdul (1905) 33 Cal,17369
Mudaliar v Muruganatha AIR 1953 SC 495123
N.Nagulapatti Lakshmamma vs. Mupparaju Subbaiah (1998) 5 SCC 285141
Nanak S Ghatalia v Swati Shatishchandrea Ghatalia [Appeal No. 311 of 2015]169
Nankapati Lakshmamma v Mupparaji (1998) 5 SCC 285227
Neelamma v Sarojamma (2006) 9 SCC 61249
Nozer Gustad Commissariat v Central Bank of India & ors [1993(2) Bom CR]196
O.Oswal Greentech v Pankaj Oswal & Ors [Company Appeals (AT) No. 410-412 of 2018] decided on 14th November, 2019192
P.P. Rathinam v Union of India 1994 AIR 1844 (SC)237,238
Poonachami Servai vs. Balasubramanian AIR 1982 Mad. 28188
Prakash & Ors vs. Phulvate & Ors AIR 2016 SC 76926,27,28
Preman v Union of India AIR 1999 Ker. 93120
R.R.B. Rajput v Hiralal Bhagwandas Rajput and others 1990 (1) BOM CR 310199
Radhamma & Ors vs. HN Muddukrishna & Ors., AIR 2019 SC 64345
Raghubar v Ram Rakhan, 1 CWN 228153
Ramchander Talwar & Anr. v Devendra Kumar Talwar & Ors. 2011 (84) ALR 716193
Ramdas Shivram Sattur vs. Rameshchandra alias Ramesh Chandra Popatlal Shah & Ors. 2009 (3) Bom. CR 705182
Revanasiddappa & Anr v Mallikarjun & Ors (2011) 11 SCC 149,50
Rohit Chauhan vs. Surinder Singh and Ors 2013(9) SCC 41934,214
Rosa Maria v Wealth Tax Commissioner AIR 1970 MAD 24937
S.Sadhu Singh v Gurudwara Sahib Nariket21
Sahib Mirza v Umda Khanam (1892) ILR 19 Cal. 444150
Sajid Ali v Sbad Ali ILR 23 Cal91
Samsuddin v Abdul 1906 ILR 31 BOM 16569
Sarabati Devi v Usha Devi AIR 1984 SC 346184,187,189,190,192
Sarojini Amma v Velayudhan Pillai Sreekumar, AIR 2018 SC 523288
Sarvamma v U R Virupakshaiah 2010 SCC 13615
Satrughan v Sabujpari AIR 1967 SC 27215
Shakti Yezdani & Anr v Jayanand Jayant Salgaonkar & Ors CA No. 7107 of 2017 decided on 14th December, 2023191
Shakti Yezdani and Anr v Jayanand Jayant Salgonkar [Appeal No. 313 of 2015]191,196
Shalini Sumant Raut & Ors v Milind Sumant Raut & Ors15
Shambhu Nath v Pushkar Nath (1945) 47 Bom LR 595(PC)157,194,198
Shashi Kiran Ashok Parekh v Rajesh Virendra Agrawal & Ors182
Shashi Kiran Ashok Parekh v Rajesh Virendra Agrawal & Ors. 2012 (4) MH. L.J. 370182
Sheodhar Prasad Singh v Jagdhar Prasad Singh and Ors.AIR 1964 Pat 316131
Shiam Sunder Singh v Jagannath Singh AIR 1925 Oudh 465 affirmed by the Privy Council113
Shiv Nath Prasad v State of West Bengal (2006) 2 SCC 75796
Shyam Narain Prasad v Krishna Prasad and Ors, AIR 2018 SC 315233,214
Sonia Raman Sabharwal v Ashok Rochiram Asrani & others reported in 2015 (1) Bombay Case Reporter 880228
Sridevi Amma v Venkitaparasurama Ayyar, AIR 1960 KER. 1 (FB)101
State of Maharashtra v Narayan Rao Sham Rao, AIR 1985 SC 71633
T.Taylor v Graham, 3 AC 1287101
Thakurdas Virmani v Raj Minocha AIR 2000 DEL 234141,170,224
U.Uma Devi Nambiar & Ors. v T. C. Sidhan AIR 2004 SC 177286,232
Usha Subbarao v B.E. Vishveswariah & Ors AIR 1996 SC 2260107
Uttam v Saubhag Singh & Ors., AIR 2016 SC 116924,32,34,214
V.Vatticherukuru Village Panchayat v Nori Venkatarama Deekshithulu and Ors. 1991 Supp (2) SCC 228196
Vedanayaga Mudaliar v Vedammal (1904) 14 MLJ 297120
Vickram Bahl and Anr v Siddarth Bahl and Anr [CS (0S)78/2016 and IA No 2362/2016]98
Vineeta Sharma v Rakesh Sharma [CA Diary No. 32601 of 2018]28,35,48,215
Vishaka’s case (1997) 6 SCC 241240
Vishin N Khanchandani v Vidya Lachmandas Khanchandani (2000) 6 S.C.C. 724186,193,196
W.Williams (1912) 1 CH 399127

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