TaxTMI 
TaxTMI 
2020 (10) TMI 335
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....s hearing, a preliminary question was framed. 3. Since the Petitioner's claim is based on the purchase made by the legal heir of the deceased in whose favour the Will was executed by the deceased, therefore, before considering the main issue, we would like to decide first, "Whether a person can transfer any interest on the basis of Will or not ? 4. Learned Counsel appearing for the applicant in course of his argument submitted that the Will was executed at the residence of the executor at 81 v.s. Mudali street, Saidapet, Madras, which is not within the territorial original jurisdiction of the Madras High Court. 5. He further submitted that Section 213 of the Indian Succession Act says that no right as executor or legatee can be....
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....half of the Petitioner, we would like to refer the Section 57 and Section 213 of the Indian Succession Act and same are quoted below: - "Section 57: - Application of certain provisions of Part to a class of wills made by Hindus, etc. -The provisions of this Part which are set out in Schedule III shall, subject to the restrictions and modifications specified therein, apply-- (a) to all wills and codicils made by any Hindu, Buddhist, Sikh or Jaina, on or after the first day of September, 1870, within the territories which at the said date were subject to the Lieutenant-Governor of Bengal or within the local limits of the ordinary original civil jurisdiction of the High Courts of Judicature at Madras and Bombay; and ....
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.... of the aforesaid provisions shows that Section 213(1) of Indian Succession Act says that no right as executor or legatee can be established in any court of justice unless a Court of competent jurisdiction in India has granted probate of the Will under which the right is claimed, but sub-section 2 of the Section 213 says that this section is not applicable in case of a Will made by the Mohammadans and shall applicable only in the case of Will made by Hindu, Buddhist, Sikh or Jain, where such Wills are of the class specified in Clause (a) and (b) or Section 57 of Indian Succession Act. 10. At this juncture, we have gone through the Section 57(a) and (b) of the Indian Succession Act, which we have referred in the aforementioned para and We....
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....this juncture, we would also like to refer the decision of the Hon'ble Madras High Court upon which the Learned Counsel appearing for the Petitioner placed reliance and we find that Hon'ble Madras High Court in a case P. Ranganathan and Others Vs. Sai Jagannathan and Others reported in (1995) 2 CTC 181 considered the territorial jurisdiction of Saidapet and held that the property situated in Saidapet is outside the original territorial jurisdiction of the Madras High Court. 14. Now in the light of that decision when we shall consider the case in hand then we find that here in the case in hand also the property is situated in Saidapet, which according to the decision of the Hon'ble Madras High Court is outside the original ter....