https://www.taxtmi.com/caselaws?id=104067 Payment of dividend due to a deceased shareholder's representatives could not be made without production of a succession certificate, because Section 214 of the Indian Succession Act, 1925 requires statutory proof of entitlement to collect a deceased person's debt. A Tahsildar's certificate showing relationship with the deceased was insufficient, as it did not replace the certificate contemplated by law. The succession procedure was treated as a safeguard against payment to an unauthorised claimant, and Rule 280 of the Companies (Court) Rules supported that requirement except in limited small-payment cases. Payment was therefore confined to cases where a succession certificate, or an appropriate certificate from the Administrator General where permissible, was produced. en-us Thu, 14 Jan 1999 00:00:00 +0530 Mon, 27 Feb 2012 15:12:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104067 Payment of dividend due to a deceased shareholder's representatives could not be made without production of a succession certificate, because Section 214 of the Indian Succession Act, 1925 requires statutory proof of entitlement to collect a deceased person's debt. A Tahsildar's certificate showing relationship with the deceased was insufficient, as it did not replace the certificate contemplated by law. The succession procedure was treated as a safeguard against payment to an unauthorised claimant, and Rule 280 of the Companies (Court) Rules supported that requirement except in limited small-payment cases. Payment was therefore confined to cases where a succession certificate, or an appropriate certificate from the Administrator General where permissible, was produced. Case-Laws Companies Law Thu, 14 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104067