No inherited share in estate was established where the family arrangement remained unfinalised and unsupported by reliable possession evidence

The Department failed to establish that the deceased inherited any share under the applicable personal or customary law, or that any family arrangement had become binding before death. The arrangement remained tentative, required signatures of all parties and court sanction, and had not been finally concluded during the deceased's lifetime. There was also no reliable evidence that the deceased was in possession of any defined part of the estate as owner or that such possession represented a one-sixth share. On those facts, no share or interest in the property left by Maharani Bala Kumari Devi was shown, and the answer was in favour of the accountable person.

---

---

Issues: Whether the deceased had or acquired any share or interest in the property left by Maharani Bala Kumari Devi.

Analysis: The Department failed to establish that the deceased inherited any share under the applicable personal or customary law, or that the alleged family arrangement had become binding during the deceased's lifetime. The arrangement was only tentative, required signatures of all parties and court sanction, and had not been finally concluded before the deceased's death. There was also no reliable material to show possession of any defined part of the estate as owner or to establish that such possession represented a one-sixth share.

Conclusion: The deceased had no share or interest in the property left by Maharani Bala Kumari Devi, and the answer is in the negative and in favour of the accountable person.

---