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    <title>1924 (6) TMI 5 - HIGH COURT OF CALCUTTA</title>
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    <description>An impartible estate governed by Mitakshara law is treated as lacking coparcenary in the Mitakshara sense, so the holder may dispose of it by will unless a restrictive custom or statute clearly bars alienation. The text explains that a custom of inalienability must be strictly proved by definite, uniform and reliable evidence; long retention of the estate intact is not enough. It also states that the Encumbered Estates Act was construed as targeting transfers with present operation during encumbered administration, not a testamentary disposition executed before management began, absent an express prohibition on testamentary succession.</description>
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    <pubDate>Fri, 20 Jun 1924 00:00:00 +0530</pubDate>
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      <title>1924 (6) TMI 5 - HIGH COURT OF CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=292552</link>
      <description>An impartible estate governed by Mitakshara law is treated as lacking coparcenary in the Mitakshara sense, so the holder may dispose of it by will unless a restrictive custom or statute clearly bars alienation. The text explains that a custom of inalienability must be strictly proved by definite, uniform and reliable evidence; long retention of the estate intact is not enough. It also states that the Encumbered Estates Act was construed as targeting transfers with present operation during encumbered administration, not a testamentary disposition executed before management began, absent an express prohibition on testamentary succession.</description>
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      <pubDate>Fri, 20 Jun 1924 00:00:00 +0530</pubDate>
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