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>Will Upheld, Codicil Invalid: Registration Insufficient for Proof; Appeal Dismissed Due to Lack of Merit.</h1> <h3>Bhagat Ram and Ors. Versus Suresh and Ors.</h3> The HC concluded that the Will dated 16.5.1973 was validly executed and attested, while the codicil dated 21.5.1973 was not adequately proved. The court ... - Issues Involved:1. Whether the formalities attaching with the execution of a Will need to be carried out in relation to a codicil, and if so, whether a codicil is also required to be proved in the same manner as a WillRs.2. Whether a Registrar of Deeds can also be an attesting witnessRs.3. Whether registration of a Will or codicil dispenses with the need of proving the execution and attestation of a Will in the manner required by Section 68 of the Evidence ActRs.Detailed Analysis:Issue 1: Formalities for Execution and Proof of CodicilThe court examined the definitions of 'Will' and 'codicil' under the Indian Succession Act, 1925, and concluded that the same rules of execution and proof apply to both. Section 63 of the Succession Act outlines the execution requirements for unprivileged Wills, which include signing by the testator and attestation by two witnesses. The court referenced authoritative texts and concluded that a codicil, being an instrument made in relation to a Will, explaining, altering, or adding to its dispositions, must be executed and proved in the same manner as a Will. This interpretation is reinforced by Section 70 of the Succession Act, which equates the revocation of unprivileged Wills and codicils in terms of execution. Therefore, the court held that the same formalities and proof requirements apply to codicils as they do to Wills.Issue 2: Registrar of Deeds as Attesting WitnessThe court analyzed whether a Registrar of Deeds can act as an attesting witness. It referred to previous case law, including the Supreme Court's decision in Dharam Singh v. Aso, which held that a Registrar does not become an attesting witness merely by registering a document. However, the court noted that a Registrar could fulfill the role of an attesting witness if he signs the document in the presence of the testator and witnesses the testator's signature, as required by Section 63(c) of the Succession Act. The court emphasized that the Registrar must be called to the witness box to prove the attestation, and his testimony must satisfy the requirements of being an attesting witness. In this case, neither Ram Dutt nor Vijay Singh Negi, the Registrar, were examined in court to prove the execution and attestation of the codicil, leading the court to conclude that the codicil was not proved.Issue 3: Effect of Registration on Proof RequirementsThe court clarified that the registration of a document does not dispense with the need to prove its execution and attestation as required by Section 68 of the Evidence Act. The court referred to Sections 52, 58, 59, and 60 of the Registration Act, which outline the Registrar's duties in endorsing and certifying documents. The court noted that these endorsements do not include the factum of attestation as required by Section 63(c) of the Succession Act or Section 68 of the Evidence Act. Therefore, a presumption of correctness or regularity of attestation cannot be drawn solely from the registration of a document. The Registrar must be called to testify if he is to be considered an attesting witness. In this case, the codicil's registration did not dispense with the need to prove its execution and attestation, and since the codicil was not proved, it could not alter the dispositions made by the Will dated 16.5.1973.Conclusion:The court concluded that the Will dated 16.5.1973 was duly executed and attested, but the codicil dated 21.5.1973 was not proved. Consequently, the codicil could not alter the dispositions made by the Will. The appeal was dismissed as devoid of merit.

        Topics

        ActsIncome Tax
        No Records Found