https://www.taxtmi.com/caselaws?id=277357 The Privy Council construed the Oudh Estates Act 1869 as limiting the words "would have succeeded" in Sections 13 and 14 to the persons entitled under the particular intestate succession line applicable to the estate at the relevant time, so Section 15 did not apply to a transfer or bequest outside that line. It also held that the beneficiary was not a "legatee" within the Act because the bequest, if effective, had operated before the Act, and reaffirmed that marginal notes cannot be used to construe statutory provisions. en-us Sat, 14 May 1904 00:00:00 +0521 Sat, 01 Dec 2018 16:50:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277357 The Privy Council construed the Oudh Estates Act 1869 as limiting the words "would have succeeded" in Sections 13 and 14 to the persons entitled under the particular intestate succession line applicable to the estate at the relevant time, so Section 15 did not apply to a transfer or bequest outside that line. It also held that the beneficiary was not a "legatee" within the Act because the bequest, if effective, had operated before the Act, and reaffirmed that marginal notes cannot be used to construe statutory provisions. Case-Laws Indian Laws Sat, 14 May 1904 00:00:00 +0521 https://www.taxtmi.com/caselaws?id=277357