Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
Situ: ?
State Name or City name of the Court
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
By Case ID:

When case Id is present, search is done only for this

Sort By:
RelevanceDefaultDate
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        <h1>Court discharges caveats, allows one to maintain in case involving caveatable interest, mutual wills, executors' rights.</h1> <h3>Priyamvada Devi Birla Versus  Madhav Prasad Birla</h3> The court discharged the caveats of three caveators but allowed one to maintain his caveat in a case involving caveatable interest, mutual wills, ... - Issues Involved:1. Caveatable interest of the caveators.2. Validity and enforceability of mutual wills.3. Rights and duties of executors.4. Intestate succession and potential heirs.5. Legal implications of co-ownership, co-trusteeship, and co-directorship.6. Interpretation and application of Sections 263 and 283 of the Indian Succession Act, 1925.Detailed Analysis:1. Caveatable Interest of the Caveators:The court examined whether the four caveators had any real or possible interest in the estate of the deceased testatrix, Priyamvada Devi Birla. The caveators claimed interest based on potential intestate succession, co-ownership, co-trusteeship, and mutual wills. The court emphasized that caveatable interest must be based on real interest or the possibility of real interest on existing facts, not conjectural interest. It concluded that none of the caveators had any real or possible interest in the estate under intestate succession, as the property would go to the two sisters of the deceased's husband, who had already lodged their caveats.2. Validity and Enforceability of Mutual Wills:The court discussed the concept of mutual wills, emphasizing that mutual wills become irrevocable upon the death of one of the testators if the survivor has received benefits under the mutual will. However, the court clarified that the existence of mutual wills and the agreement of irrevocability are not relevant to the probate court, which is concerned only with the last testamentary instrument. The enforcement of mutual wills and any agreement of irrevocability must be pursued in a court of equity.3. Rights and Duties of Executors:The court examined the roles and rights of the executors named in the wills. It held that G.P. Birla, as an undisputed named executor, had sufficient interest to maintain his caveat. However, K.K. Birla, B.K. Birla, and Yasha Bardhan Birla did not have valid claims as executors under the mutual wills or the will of Priyamvada Devi Birla. The court emphasized that the appointment of executors must be valid and in accordance with the terms of the will and applicable law.4. Intestate Succession and Potential Heirs:The court analyzed the potential heirs under intestate succession, concluding that the property would devolve upon the two sisters of the deceased's husband, excluding other claimants. The court rejected the argument that the caveators had any real or possible interest in the estate under intestate succession, as the line of succession would not reach them given the existing heirs.5. Legal Implications of Co-ownership, Co-trusteeship, and Co-directorship:The court addressed the claims of co-ownership, co-trusteeship, and co-directorship, stating that these positions do not confer caveatable interest. The court clarified that the office of a co-trustee or co-director is not heritable and does not affect the right to maintain a caveat in probate proceedings. The court also dismissed the argument that co-ownership of property with the deceased confers caveatable interest.6. Interpretation and Application of Sections 263 and 283 of the Indian Succession Act, 1925:The court interpreted Sections 263 and 283 of the Indian Succession Act, 1925, emphasizing that revocation of probate can be made for just cause, including non-service of citation to interested persons. The court held that the interest mentioned in Section 283 must be real and likely to be prejudiced by the will. The court applied this interpretation to determine the caveatable interest of the caveators, concluding that none of them, except G.P. Birla, had a valid claim.Conclusion:The court discharged the caveats lodged by Krishna Kumar Birla, Yasha Bardhan Birla, and Basanta Kumar Birla, while allowing G.P. Birla to maintain his caveat. The court directed the probate proceedings to continue with G.P. Birla as a party defendant and ordered the amendment of the probate petition accordingly. The court also granted a stay of the judgment for four weeks to allow the parties to appeal.

        Topics

        ActsIncome Tax
        No Records Found