Class gift under succession law is fixed at death when possession is not postponed; after-born beneficiaries are excluded.

A testamentary gift to a class of grandchildren is ordinarily ascertained at the testator's death under section 111 of the Indian Succession Act, unless the will postpones possession beyond that date. Here, the executors' management during the beneficiaries' minorities was only a mode of administration and did not defer vesting or possession of the legacy. The exception to section 111 therefore did not apply, so the class was confined to grandchildren living at the testator's death. The after-born sons were excluded from the estate income, and the assessment on the named beneficiaries in equal shares was valid.

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Issues: Whether, on a proper construction of the will, the class of legatees comprised only the grandchildren in existence at the testator's death, so that the assessee's after-born sons were excluded from the assessment of the estate income.

Analysis: The bequest was to a class of grandchildren, and the governing principle under section 111 of the Indian Succession Act is that, unless the will defers possession of the property beyond the testator's death, the class is ascertained at the date of death. The will in question directed administration by the executors during the minorities of the legatees, but it did not postpone possession of the legacy until any legatee attained majority. The executors' management was only a mode of holding on behalf of the beneficiaries, not a deferment of vesting or possession. The exception to section 111 therefore did not apply.

Conclusion: The class of beneficiaries had to be determined as on the date of the testator's death, and the later-born sons were not entitled to share in the estate income. The assessment on Narayanan and Viswanathan on a half share each was valid.

Ratio Decidendi: Where a testamentary gift is to a class, and the will does not postpone possession of the property beyond the testator's death, the class is ascertained at the date of death under section 111 of the Indian Succession Act.

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