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Issues: Whether, on a proper construction of the will, the bequest to the testator's grandsons was a class gift the membership of which had to be ascertained at the testator's death or at a later date when possession was deferred, and whether the two grandsons in existence at the testator's death alone were assessable on the income from the estate.
Analysis: A bequest to a class ordinarily takes effect only in favour of persons belonging to that class who are alive at the testator's death under section 111 of the Indian Succession Act, 1925. The exception applies only where possession of the legatees is postponed to a later date by a prior bequest or other clear indication. On the terms of the will, the property was given directly to the grandsons and such other male children as might be born, to take and enjoy after the testator's lifetime. The appointment of parents as guardians and executors for management of the property did not defer legal possession or create a prior bequest in favour of another person. The will was unambiguous and did not justify speculation about the testator's possible contemplation of later births.
Conclusion: The class was to be ascertained at the testator's death, only the two grandsons then in existence took under the will, and the assessment on them alone was valid.
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