Professional Documents
Culture Documents
Indian Succession Act Ms. Purba Ganguly
Indian Succession Act Ms. Purba Ganguly
What is Domicile?
Domicile is the legal conception of residence of which there are three kinds:
(1) Domicile by birth, or of origin. As no man can be without a domicile the law
attributes to every individual as soon as he is born, the domicile of his father, if
the child is legitimate; and the domicile of his mother, if the child is illegitimate.
(a) Who are under the control of another, e.g., wife, minor and servant, and
(3) Domicile of choice. This is where one is abandoned and another is acquired.
The domicile of origin prevails until a new domicile has been acquired.
The new domicile continues until the former domicile has been resumed, or
another has been acquired. The domicile of a minor follows the domicile of the
parent from whom he derived his domicile of origin. During minority he cannot
acquire a new domicile. His domicile however does not change with that of his
parent, if the minor is married, or holds any office or employment in the service
of Her Majesty, or has set up, with the consent of the parent, in any distinct
business.
1. Whoever actually born in the lifetime of the deceased Parsi person or at the
date of his death only conceived in the womb and subsequently born alive, is
considered.
2. If a lineal descendant i.e a child or remoter issue dies before the deceased
Parsi without leaving widow or widower or lineal descendant or widow or
widower of lineal descendant, the share of such child shall not be taken into
consideration.
3. Where a widow or widower of any relative marrying again during the lifetime
of the intestate Parsi, such widow or widower is not entitled to receive any share
in the property of the deceased Parsi.
General Rules for Division of the property of a Parsi died without a will among
widow, widower, children and parents :
E.g.
111
E.g.
011
of the son and the mother’s share is equal to half the share of the daughter. If
one of the
E.g.
111½½
a. The parents get the share only when the son dies without the will and not in
the case of the daughter
c. Sons and daughters include both full blood & half blood.
A) Rules for Division of share of predeceased child of Parsi intestate leaving
lineal descendants:
1. If the deceased child is a son : His widow & children shall take the shares as
per the above general rules as if he had died immediately after his deceased
father. Provided that where suc h deceased son has left a widow or a widow of a
lineal descendant but no lineal descendant, the residue of his share after such
distribution has been made shall be divided
in accordance with the above rules as property of which the intestate has died
intestate, and in making the division of such residue the said deceased son of the
intestate shall not be taken into account.
2. If the deceased child is a daughter : Her share shall be equally divided among
her children.
3. If any child of such deceased child has also died during the lifetime of the
Parsi intestate, his share will be divided in accordance with the above general
rules.
4. If the remoter lineal descendants of the intestate has died during the lifetime
of the Parsi intestate , his or her widow and /or children will take the share of
their predeceased parent.
½½
1/3 1/3
2/3 1/3
ii) Brothers and sisters (other than half brothers and sisters) and lineal
descendants of such of them as shall have predeceased the intestate.
vi) Paternal grandparents' parents' children and the lineal descendants of such
of them as have predeceased the intestate.
vii) Maternal grandparents and their lineal descendant and their children.
viii) Half brothers and sisters and the lineal descendants of such of them as have
predeceased the intestate.
ix) Widows of brothers or half brothers and widowers of sisters or half sisters.
C) Where there is no relative as specified above, the property of the Parsi who
has died intestate shall be divided equally among those of the intestate's
relatives who are in the nearest degree of kindred to him.
Rules of Distribution:
The Succession Act contemplates only those relations that arise from a lawful
marriage. Where an intestate has left a widow and if he has left lineal
descendants, i.e., Children and Children’s Children, 1/3rd of his property shall
belong to the widow, and the remaining two third shall go to the lineal
descendants.
If the intestate has no lineal descendants, but has left persons who are of
kindred to him, half of his property shall belong to the widow and the other half
shall go to those who are of kindred to him.
In case of a judicial separation under the Indian Divorce Act, 1869, the property
of the wife would devolve upon her legal heirs as if her husband were dead.
Where the intestate has left a widow, and there are no lineal descendants, the
widow’s share is one half of the estate of the intestate, as is provided under
Section 33 (b).
Where an intestate has left no child, but only a grandchild or grandchildren and
no other remote descendant, the property shall belong to the grandchild if only
one grandchild is left by the intestate and if there are grandchildren, the property
shall belong to the surviving grandchildren in equal shares.
As there is no statutory recognition for adoption by Christians in India, an
adopted child cannot claim the right to succession unless a custom of adoption
can be proved.
As per Section 48, when the intestate has left neither lineal descendant, nor
parent, nor sibling, his property shall be divided equally among those of his
relatives who are in the nearest degree of kin to him. If there are no heirs,
whatsoever to the estate, the Doctrine of Escheat can be invoked by the
Government, where upon the estate of the deceased will revert to State.
Will means the legal declaration of the intention of a person with respect to his
property, which he desires to take effect after his death. It is a unilateral
document and takes effect after the death of the person making it. It can be
revoked or altered by the maker of it at any time he is competent to dispose of
his property.
A person who is ordinarily insane may make a will during an interval in which
he is of sound mind.
No person can make a will while he is in such a state of mind, whether arising
from intoxication or from illness or from any other cause that he does not know
what he is doing.
Execution of A Will
Every person, not being a soldier employed in an expedition or engaged in
warfare, or an airman so employed or engaged, or a marine at sea shall execute
his will accordingly.
He shall sign or fix his mark to the will or it shall be signed by some other
person in his presence and by his direction
The signature or mark should be so placed that it shall appear that it was
intended thereby to give effect to the writing as a will
The will shall be attested by two or more witnesses, each of whom has seen the
testator sign or affix his mark on the will or Has seen some other person sign the
will, in the presence and by the direction of the testator or Has received from the
testator a personal acknowledgement of his signature or mark, or of the
signature such other person;
Each of the witnesses shall sign the will in the presence of the testator, but it
shall not be necessary that more than one witnesses be present at the same time,
and no particular form of attestation is necessary
For example, if A bequests 1000 rupees to the eldest son of B. At the death of
A, the testator, B has no son. The bequest is void.
Where a bequest is made to a person not in existence at the time of the testator's
death, subject to a prior bequest contained in the will, the later bequest shall be
void, unless it comprises the whole of the remaining interest of the testator in
the thing be bequeathed.
For example, If property is bequeathed to A for life, and after his death to his
eldest son for life, and after the later's death to his eldest son. At the time of
the testator's death, A has no son. Here the bequest to A's eldest son is a
bequest to a person not in existence at the testators death. It is not a bequest
of the whole interest that remains to the testator. The bequest to A's eldest
son for life is void.
No bequest is valid whereby the vesting of the thing bequeathed may be delayed
beyond the lifetime of one or more persons living at the testator's death and the
minority of some person who shall be in existence at the expiration of that
period, and to whom, if he attains full age, the thing bequeathed is to belong.
For example, A fund is given to A for his life and after his death to B for his
life; and after B's death to such of the sons of B as shall first attain the age of 25.
A and B survive the testator. The son of B who shall first attain the age of 25
may be a son born after the death of the testator; and such son may not attain
age of 25 until more than 18 years have elapsed from the death of and B. The
vesting of fund may thus be delayed beyond the lifetime of A and B and the
minority of the sons of B. The bequest after B's death is void.
A fund is bequeathed to A for life, and after his death to all his children who
shall attain the age of 25. A survives the testator, and has some children living at
the testator's death. Each child of A's living at the testator's death must attain the
age of 25 (if at all) within the limits allowed for a bequest. But A may have
children after the testator's decease, some of whom may not attain the age of 25
until more than 18 years have elapsed after the decease of A. the bequest to A's
children, therefore, is inoperative as to any child born after the testator's death;
and in regard to those who do not attain the age of 25 within 18 years after A'
death, but is operative in regard to the other children of A.
Where by reason of any of the rules contained in sections 113 and 114 and
bequest in favour of a person of a class of persons is void in regard to such
person or the whole of such class, any bequest contained in the same will and
intended to take effect after or upon failure of such prior bequest is also void.
A fund is bequeathed to A for his life and after his death to such of his sons and
shall first attain the age of 25, for his life, and after the decease of such son to B.
A and B survive the testator. The bequest to B is intended to take effect after the
bequest to such of the sons of A as shall first attain the age of 25.The bequest to
B is void.
Where the terms of a will direct that the income arising from any property shall
be accumulation either wholly or in part during any period longer than a period
of eighteen years from the death of the testator, such direction shall, save as
hereinafter provided be void to the extent to which the period during which the
accumulation is directed exceeds the aforesaid period, and at the end of such
period of eighteen years the property and the income thereof shall be disposed
of as if the period during which the accumulation has been directed to be made
had elapsed.
However, this will not affect any direction for accumulation for the purpose of-
The payment of the debts of the testator or any other person taking any interest
under the will; or the provision of portions for children or remoter issue of the
testator or of any other person taking any interest under the will; or the
preservation or maintenance of any property bequeathed; and such direction
may be made accordingly. This rule provides that accumulation of income
arising from any property bequeathed should come to an end or be determinable
on the beneficiaries attaining vested interests within the perpetuity period. If the
direction in the will for accumulation exceeds 18 years, the direction will be
void to the extent of the period which exceeds 18 years. At the end of 18 years,
the property and the income will be payable as per directions in the will.
However, this rule is not applicable where the direction in a will is for the
purposes of payment of the testator's debts or of any other person taking interest
under the will or for the raising portion for any child, children or remoter issue
of the testator or for preserving or maintaining houses and tenements or charity.
When a will is evoked by a subsequent will, the will so revoked will have no
operation
LOSS OF A WILL
If a will is lost it will be presumed to be revoked. If the will was seen with the
testator, but could not be found after the death testator, it will be presumed that
the same has been revoked by the testator by destroying the same.
Registration
The registration of a will is not compulsory. However, the testator may register
the will or deposit the will in a sealed cover.
Types of will
According to the Indian succession Act there are basically two types of wills.
Privileged Wills
Unprivileged Wills
Privileged Wills
The wills should be written wholly by the testator, with his own hand. In such
case it need not signed or attested.
It may written wholly or in part by another person, and signed by the testator. In
such case it need not attested.
If it appears on the face of the instrument that the execution of it in the manner
intended by the testator was not completed, the instrument shall not, by reason
of that circumstance, may invalid, provided that his non-execution of it can
reasonably ascribed to some cause other than the abandonment of the
testamentary intentions expressed in the instrument.
Unprivileged Wills
All other kinds of wills, which are not privilege wills are called unprivileged
wills. These are the wills that need or require certain conditions to be fulfilled
for the wills to be valid. These are the wills commonly made by the masses.
Testator shall sign or affix his mark to the will, or signed by other person in his
presence and direction.
The signature or mark of the testator, or the person signing for him, shall placed
that it shall appear as it intended to give effect to the writing as a will.
The will shall attested by two or more witnesses. Each of two seen the testator
sign or affix his mark to will or seen other person sign the will.
The signing of the will should be in the presence and by the direction of the
testator, or has received from the testator a personal acknowledgment of his
signature or mark, or of the signature of such other person; and hence, each of
the witnesses shall sign the will in the presence of the testator.
NOTE- It shall not be necessary that more than one witness be present at the
same time. There is no time limit for registration
Reciprocal and Joint Wills
Reciprocal wills involve two individuals, often married couples and longtime
partners, who write basically identical testaments dictating that the other partner
inherit their property upon their death. In the event that both partners die at the
same time, the two documents designate another beneficiary. Once one partner
dies, the other has the option of changing the designated beneficiary or any
other portion of their testament.
By contrast, a joint will leaves all property to the surviving spouse, with a
subsequent beneficiary for when the second party dies. However, unlike a
reciprocal testament, the second party cannot change this testament after the
death of the first party.
Holographic Wills
Living Wills
Unlike the other testament types discussed, a living will does not deal with the
distribution of property upon a person's death. Rather, this legal document spells
out a person's wishes in the case of incapacitation. It also designates a decision
maker, as no one can spell out all possible potential complications one might
encounter while incapacitated.
A Will may be expressed to take effect only in the event of the happening of
some contingency or condition, and if the contingency does not happen or the
condition fails, the Will cannot be legally enforceable. Accordingly, where A
executes a Will to be operative for a particular year, i.e. if he dies within that
year, A lives for more years, after that year, since A does not express an
intention that the Will be subsisting even intestate. A Conditional Will is invalid
if the condition imposed is invalid or contrary to law.
Mutual Wills
A Will is mutual when two testators confer upon each other reciprocal benefits
by either of them constituting the other his legatee.But when the legatees are
distinct from the testators, there can be no position for Mutual Wills.
CONSTRUCTION OF WILLS
Where any word material to the full expression of the meaning has been
omitted, it may be supplied by the context. Erroneous particulars in the
description of the subject-matter of a bequest shall be rejected. A part of the
description, however, shall not be rejected as erroneous, if any object answers,
the whole description.
The characteristic of cases within the rules is that the description so far as it is
false, applies to no subject at all, and so far as it is true, applies to one only.
Extrinsic evidence of the testator's intention is admissible in cases of latent
ambiguity only. It is inadmissible in cases of patent ambiguity or deficiency.
A will speaks from the testator's death. Where property is bequeathed to any
person, he is entitled to the whole interest of the testator therein, unless a
restricted interest appears to have been intended for him. In the case of a
bequest in the alternative, the legatee first named shall be entitled to the legacy,
if he be alive at the time when it takes effect; but if he be then dead, the person
or class of persons named in the second branch of the alternative shall take the
legacy
The Succession Act lays down four rules of construction where a will purports
to make two bequests to the same person, and nothing appears in the will to
show the testator's intention whether the latter bequest was to be cumulative or
to be substitutional only.
First - The same specific thing is bequeathed twice to the same legatee in the
same will, or in the will and again in a codicil, he is entitled to receive that
specific thing only.
Second - Where one and the same will or one and the same codicil purports to
make, in two places, a bequest to the same person of the same quantity or
amount of anything, he shall be entitled to one such legacy only.
Third - Where two legacies of unequal amount are given to the same person in
the same will, or in the same codicil, the legatee is entitled to both.
Fourth - Where two legacies, whether equal or unequal in amount, are given to
the same legatee, one by a will and the other by a codicil, or each by a different
codicil, the legatee is entitled to both legacies.
In the four last rules, the word "will" does not include a codicil.
Rule Against Perpetuity Introduction Rule against perpetuity has been dealt
under section 14 of Transfer of Property Act, 1882. Perpetuity simply means
“indefinite Period”, so this rule is against a transfer which makes a property
inalienable for an indefinite period.
I) by taking away from transferee his power of alienation (such a condition has
been made void under S.10 of the Act)
II) by creating future remote interest (which has been prohibited under S.14 of
the TP Act)
Rule against perpetuity is the rule against such creation of future remote interest
or we can say is a rule against remoteness of vesting (interest). Remoteness here
means “The state of being unlikely to occur”.
It is important to ensure free and active circulation of property both for trade
and commerce as well as for the betterment of the property. There are people
who want to retain their property in their own families from generations to
generations. This will be a loss to the society because it will be deprived of any
benefit arising out of that property. Free and frequent circulation is important
and the policy of the law is to prevent the creation of such perpetuity.
Thus, the object of section 14 is to see that the property is not tied- up and to
prevent creation of perpetuity.
The rule against perpetuity as dealt under section 14 makes such a transfer (of
property) inoperable where condition is laid down for vesting of interest after
the life of the last preceding interest holder/s and beyond the minority of the
ultimate beneficiary.
Breakdown of the Section
The language of this section can simply be broken down into the following
manner –
“No transfer of Property can operate to create an interest which is to take effect
AFTER–
· The lifetime of one or more persons living at the date of such transfer ( i.e.
lifetime of the last prior interest holder/s) and
· The minority of some person who shall be in existence at the expiration of that
period and to whom, if he attains full age, the interest created is to belong.”( i.e.
minority of the ultimate beneficiary who must have been in existence at the
death of the last prior interest holder/s)
·The unborn person must be in existence (either in the mother’s womb or born)
at the expiration of the interest of the living person/s
If all the above ingredients are present then the vesting of the interest in favour
of the ultimate beneficiary may be postponed only up to the life or lives of
living persons plus the minority of the ultimate beneficiary but not beyond that.
Minority
Minority in India terminates at the age of 18 years or when the minor is under
supervision of Court at the age of 21 years. But in Saundara Rajan v.
Natarajan,A.I.R 1925 P.C. 244, the Privy Council held that since at the date of
the transfer it is not known whether or not a guardian would be appointed by
Court for the minor in future, for purposes of S.14 the normal period of minority
would be 18 years. So, the vesting can be postponed only up to the life of the
prior interest holder and the minority i.e. 18 years of the ultimate beneficiary.
Period of Gestation
The maximum limit fixed for postponing the vesting of interest is the life or
lives of the prior interest holder/s plus the minority of the ultimate beneficiary.
But when a child is in his mother’s womb at the time of the expiration of the
interest of the prior interest holder and since for the purposes of being a
transferee a child in the mother’s womb is a competent person, the latest period
up to which the vesting may be postponed would be the life of the prior interest
holder/s plus the period of gestation ( I.e. the period during which a child
remains in womb after being conceived which is normally about 9 months or
280 days) plus minority of the ultimate beneficiary. The period of gestation
shall not be counted in addition to minority if the ultimate beneficiary is already
a born person.
Example. If A (prior interest holder) dies then the ultimate beneficiary i.e. X
must already be in existence at that time either in the mother’s womb or as a
born child. If X is in mother’s womb, say of 6 months then the maximum period
up to which vesting of period may be postponed would be life of A plus six
months ( period of gestation) plus 18 years ( minority of X)
LEGACIES
Where a general legacy is given to be paid at a future time the executor must
invest a sum sufficient to meet it in authorized securities. The intermediate
interest in such a case forms part of the residue of the testator's estate.
Where the sum is fixed for the payment of a general legacy, interest begins to
run from the expiration of one year from the testator's death, except where the
legacy is bequeathed in satisfaction of a debt, or where the testator was a parent
or a more remote ancestor of the legatee, or has put himself in loco parentis to
the legatee, or where a sum is bequeathed to a minor with a direction to pay for
his maintenance out of it; in all these cases interest on the legacy runs from the
testator's death. Where a time has been fixed for the payment of a general
legacy interest begins to run from the time fixed (the interest up to such time
forming part of the residue of the testator's estate), except where the testator was
a parent or a more remote ancestor of the legatee or has put himself in loco
parentis to the legatee or the legatee is a minor, in which cases the interest
begins to run from the testator's death unless a specific sum for maintenance is
given by the will.
Where a testator bequeaths to any person a specified part of his property, which
is distinguished from all other parts of his property, the legacy is said to be
specific.
A specific legacy has two advantages over a general one. (1) It does not abate
with the latter on a deficiency of assets.
(2) When given to a person in being and producing interest, it carries with it that
interest from the date of the testator's death. But if it should get adeemed or be
inadequate to its object, the legatee is not entitled to recompense or satisfaction
out of the testator's estate.
When other assets are insufficient to pay debts it will have to abate in
proportion. A bequest of a sum certain, merely because the stocks, funds, or
securities in which it is invested are described in the will, or a bequest of any
stock in general terms, merely because the testator had, at the date of his will, an
equal or greater amount of the specified kind, or a bequest of money, merely
because it is not payable until some part of the testator's property is disposed of
in a certain way, is not specific. So where a will contains a bequest of the
residue of the testator's property along with an enumeration of some items of
property not previously bequeathed, the articles enumerated shall not be deemed
to be specifically bequeathed.
Where a specific legacy is subject at the testator’s death to any clearage, the
legatee, if he accepts the legacy, takes it subject to such charge, and is liable to
make good the amount of the charge. The testator's estate is liable, however, (a)
for anything to be done to complete the testator's title to the thing bequeathed;
or (b) for payment of rent or land-revenue of immovable property any interest
(which is given in a bequest) payable periodically, up to the testator's death; or
(c) for call and other payment due from the testator at his death in respect of
stock in a joint stock company, which is specifically bequeathed; the specific
legatee bears the call or other payment becoming due in respect of such stock
after the testator’s death.
The legatee of a specific legacy is entitled to the produce thereof from the
testator's death. Demonstrative legacy means a legacy directed to be paid out of
specified property. It is in its nature a general legacy but there is a particular
fund pointed out to satisfy it.
The executor's assent is necessary to complete a legatee's title to his legacy and
when given, it gives effect to a legacy from the testator's death, the executor,
however, is not bound to pay or deliver any legacy until after one year from the
testator's death.
VESTING OF LEGACIES
An intention that a legacy to any person shall not become vested in interest in
him is not to be inferred merely from a provision whereby the payment or
possession of the thing bequeathed is postponed, or whereby a prior interest
therein is bequeathed to some other person, or whereby the income arising from
the fund bequeathed is directed to be accumulated until the time of payment
arrives, or from a provision that if a particular event shall happen the legacy
shall go over to another person.
A legacy bequeathed in case a specified uncertain event shall happen does not
vest until that event happens. A legacy bequeathed in case a specified uncertain
event shall not happen does not vest until the happening of that event becomes
impossible. In either case, until the condition has been fulfilled, the interest of
the legatee is called contingent.
Where a fund is bequeathed to any person upon his attaining a particular age
and the will also gives to him absolutely the income to arise from the fund
before he reaches that age, or directs the income, or so much of it as may be
necessary, to be applied for his benefit, the bequest of the fund is not contingent.
The Act also deals with gifts to a contingent class and provides that where a
bequest is made only to such members of a class as shall have attained a
particular age a person who has not attained that age cannot have a vested
interest in the legacy.
The original bequest is not affected by the invalidity of the second (ulterior)
bequest. Where there is a bequest to one person, and on its failure to another, of
the same thing, the second bequest takes effect on the failure of the first,
(though) the failure may not have occurred in the way contemplated by the
testator), unless the will shows an intention on the testator's part that the first
bequest shall fail in a particular way before the second can take effect, and then
in such a case the second bequest takes effect only on failure of the first bequest
in that particular way.
Bequests with directions as to application or enjoyment. It has been said that
“equity like nature will do nothing in vain.” Following this principle it is laid
down that where a fund is bequeathed absolutely to or for the benefit of any
person, but the will contains a direction that it shall be applied or enjoyed in a
particular manner, the legatee shall be entitled to receive the fund as if the will
had contained no such direction.
ADEMPTION OF LEGACIES
If anything which has been specifically bequeathed does not belong to the
testator at the time of his death, or has been converted into property of a
different kind, the legacy is adeemed; that is, it cannot take effect by reason of
the subject-matter having been withdrawn from the operation of the will.
Where, however, the change between the date of the will and the testator's
death, takes place by operation of law, or in execution of the provisions of any
legal instrument in which the thing bequeathed was held, or without the
testator's knowledge or sanction, the specific legacy is not adeemed. A
demonstrative legacy is not adeemed by reason that the property on which it is
charged by the will does not exist at the testator's death or has been converted
into property of a different kind; but is payable in such case from the general
assets of the testator.
Where stock specifically bequeathed does not exist in whole or in part at the
testator's death the legacy is adeemed so far as regards the whole or the part as
the case be. No bequest is wholly or partially adeemed by a subsequent
provision made by settlement or otherwise for the legatee.
ABATEMENT OF LEGACIES
If the assets, after payment of debts, necessary expenses, and specific legacies,
are not sufficient to pay all the general legacies in full, the latter shall abate or
be diminished in equal proportions. On a deficiency of assets to pay legacies, a
specific legacy is not liable to abate with the general legacies. When the assets
are not sufficient to pay debts and specific legacies, then only the specific
legacies abate rateably. Where the assets are sufficient to pay debts and
necessary expenses specific legacies do not abate. Demonstrative legacies under
similar circumstances where the assets are sufficient to pay debts and necessary
expenses do not also abate, if the funds from which they are directed to be paid
exist. These, however, are liable to abate when they become general legacies by
reason of the primary funds out of which they are payable ceasing to exist.
REFUNDING OF LEGACIES
In the event of the assets proving insufficient to pay all the legacies, an executor
may call upon a legatee to refund, if he has paid the legacy under Judge's order,
but not if he has paid it voluntarily, and in this case (when he has paid a legacy
voluntarily) the executor if solvent must be first proceeded against by the
unsatisfied legatee; but if the executor be insolvent, then such a legatee can
oblige each satisfied legatee to refund in proportion. So each satisfied legatee is
compellable to refund in proportion when the executor has paid away the assets
in legacies and he is afterwards obliged to discharge a debt of which he had no
previous notice. If assets were sufficient to satisfy all the legacies at the time of
the testator's death, an unpaid legatee or one who has been compelled to refund
by creditor, cannot call upon the legatee who has received payment in full to
refund. An unpaid creditor, however, may call upon a satisfied legatee to
refund, whether the assets were, or were not sufficient at the time of the
testator's death, to pay both debts and legacies, and whether the payment of the
legacy by the executor was voluntary or not. A creditor may call upon a legatee
to refund within 2 years. The refunding shall in all cases be without interest.
ANNUITIES
An annuity created by will is payable to the legatee for; his life only, whether it
is directed to be paid out of the property generally, or a sum of money is
bequeathed to be invested in the purchase of it. Where no time is fixed for the
commencement of an annuity given by a will it commences from the testator's
death; but the first payment is made at the end of a year next after that event.
DOCTRINE OF LAPSE
If the legatee does not survive the testator, the legacy cannot take effect but
shall lapse and form part of the residue of the testator's property. In order to
entitle the representatives of the legatee to receive the legacy, it must be proved
that he survived the testator. A bequest, however, does not lapse when the dying
legatee is the testator's child or other lineal descendant and leaves a lineal
descendant living at the testator's death, nor when the legatee is a trustee for
another. So also a legacy does not lapse if one of two joint legatees dies before
the testator, but the survivor takes the whole. Where, however, there are words
showing the testator's intention to give to legatees distinct shares, and if any
legatee die before the testator, the legacy intended for him shall fall into residue
of the testator's property.
RESIDUARY LEGATEE
A residuary legatee is one to whom the testator gives what remains of his
property after he had made all the legacies and bequests that he desired to make.
The residuary legatee should be distinguished from the universal legatee.
The latter is the one whom the testator bequeaths whole of his properties which
he leaves at his death. The residuary legatee should also be distinguished from
the next-of-kin. The latter is a claimant de hors the Will, while the former is
claimant under the Will. Just as in cases of all other legacies and bequests, no
specific words or formula is needed to constitute a person a residuary legatee.
Wherever a testator lays down that the surplus or residue of his estate after
payment of debt, legacies and cost of administration shall go to the person or
persons specified by him, such a person is known as residuary legatee.
Distribution of properties of Parsi person as per succession laws –
if No Will
The Following points has to be considered while distributing the property of a
Parsi died without a will:
1. Whoever actually born in the lifetime of the deceased Parsi person or at the
date of his death only conceived in the womb and subsequently born alive is
considered.
2. If a lineal descendant i.e a child or remoter issue dies before the deceased
Parsi without leaving widow or widower or lineal descendant or widow or
widower of lineal descendant, the share of such child shall not be taken into
consideration.
3. Where a widow or widower of any relative marrying again during the lifetime
of the intestate Parsi, such widow or widower is not entitled to receive any share
in the property of the deceased Parsi.
General Rules for Division of the property of a Parsi died without a will among
widow, widower, children and parents:
E.g.
111
011
E.g.
111½½
* Some important points to be noted:
a. The parents get the share only when the son dies without the will and not in
the case of the daughter
c. Sons and daughters include both full blood & half blood.
1. If the deceased child is a son : His widow & children shall take the shares as
per the above general rules as if he had died immediately after his deceased
father. Provided that where such deceased son has left a widow or a widow of a
lineal descendant but no lineal descendant, the residue of his share after such
distribution has been made shall be divided in accordance with the above rules
as property of which the intestate has died intestate, and in making the division
of such residue the said deceased son of the intestate shall not be taken into
account.
2. If the deceased child is a daughter : Her share shall be equally divided among
her children.
3. If any child of such deceased child has also died during the lifetime of the
Parsi intestate, hisshare will be divided in accordance with the above general
rules.
4. If the remoter lineal descendant of the intestate has died during the lifetime of
the Parsi intestate, his or her widow and /or children will take the share of their
predeceased parent.
½½
2. Widow or Widower and also widow or widower of a lineal descendant :
1/3 1/3
1/3 2/3
2/3 1/3
ii) Brothers and sisters (other than half brothers and sisters) and lineal
descendants of such of them as shall have predeceased the intestate.
iv) Children of paternal grandparents and the lineal descendants of such of them
as have predeceased the intestate.
vi) Paternal grandparents' parents' children and the lineal descendants of such of
them as have predeceased the intestate.
vii) Maternal grandparents and their lineal descendant and their children.
viii) Half brothers and sisters and the lineal descendants of such of them as have
ix) Widows of brothers or half brothers and widowers of sisters or half sisters.
S. 33, S. 33-A, S. 34 of the Act govern succession to the widow. Together they
lay down that if the deceased has left behind both a widow and lineal
descendants, she will get one-third share in his estate while the remaining two-
thirds will go to the latter. If no lineal descendants have been left but other
kindred are alive, one-half of the estate passes to the widow and the rest to the
kindred. And if no kindred are left either, the whole of the estate shall belong to
his widow. Where, however, the intestate has left a widow but no lineal
descendants, and the net value of his property does not exceed five thousand
rupees, the whole of the property will go to the widow – but this provision does
not apply to Indian Christians.
S. 35 lays down the rights of the widower of the deceased. It says quite simply
that he shall have the same rights in respect of her property as she would in the
event that he predeceased her (intestate).
If the widow is still alive, the lineal descendants will take two-thirds of the
estate; if not, they will take it in whole. Per capita (equal division of shares)
applies if they stand in the same degree of relationship to the deceased. This is
as per Sections 36-40 of the Act. Importantly, case law has determined that the
heirs to a Christian shall take his property as tenants-in-common and not as joint
tenants.
Also, the religion of the heirs will not act as estoppel with regard to succession.
Even the Hindu father of a son who had converted to Christianity was held
entitled to inherit from him after his death.
As per S. 48, where the intestate has left neither lineal descendant, nor parent,
nor sibling, his property shall be divided equally among those of his relatives
who are in the nearest degree of kin to him. If there are no heirs whatsoever to
the intestate, the doctrine of escheat can be invoked by the Government,
whereupon the estate of the deceased will revert to the State.