TaxTMI 
TaxTMI 
2021 (12) TMI 1498
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....testament dated August 3, 2020 of Om Prakash Maniyar, since deceased, seeks further ad interim order of injunction in respect of the assets and properties of the deceased, with regard to which probate has been sought and a prayer for appointment of administrative pendentelitehas been made. Learned counsel contends that the objector Subhas Maniyar, who is one of the sons of the deceased as well as a legatee under the Will dated august 3, 2020, is attempting to change the entire shareholding of the trust, to which the other legatee (another son) of DheerajManiyaris also entitled. Learned counsel submits Subhas is altering the shareholding, and thereby control, in respect of at least three companies, the shares of which were part of the ....
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....bhas Maniyar, by placing reliance on Section 68 of the Evidence Act, argues that in the absence of any affidavit/verification having been filed in respect of the execution of the Will dated August 3, 2020 by any of the attesting witnesses, the Will has no evidentiary value and, thus, cannot be looked into by the probate court at all. That apart, it is contended that a trust cannot be the subject-matter of adjudication before a probate court. It is further contended that the testator was a minority in all the companies excepting one, regarding the shareholdings of which alterations took place. Moreover, the shareholders are, at best, entitled to a right to the profit and cannot claim the entire assets of the company as their own proper....
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.... Online Cal 900 (Priyambada Debi Birla and Birla Corporation Vs. Ajoy Kumar Newar Birla); (ii) (2020) SCC Online Cal 1671 (Ajay KumrNewar Vs. Harsh VardhanLodha); (iii) 2012 SCC Online Cal 8684 (harsh VArdhanLodha Vs. Devendra Kumar Mantri); (iv) (2007) ILR 2 CAL 377 [Rajendra Singh Lodha Vs. Ajoy Kumar Newar); (v) AIR 2006 Cal 259 (Priyambada Debi Birla Vs. Ajoy Kumar Newar); (vi) AIR 2011 Bom 136 (RamchandraGanpatraoHandde vs. VithalraoHande and others); (vii) 2016 SCC Online Cal 1541 (In the goods of Priyambada Birla (deceased)). Apart from the above propositions, the learned Senior Advocate further argues that no temporary injunction order can be passed against a non-party to a pr....
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...., 2021, to the effect that the direction of payment of substance allowance was to continue until further orders are made on the petition. However, the liberty for seeking further orders, by way of appropriate application or otherwise before the matter was taken up for consideration, was only given to the respondent and not the petitioner. In such view of the matter, since the said order has merged into the order of the Division Bench and has attained finality, the same cannot be vacated at the ad interim stage itself by this Court, which would tantamount to sitting in judgment over a co-ordinate Bench order, that too prior to the affidavits being exchanged in connection with the main injunction application. That apart, the petition....
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....e probate proceeding. However, in the instant case, there is no scope of reconsidering the previous order of a co-ordinate Bench, as modified by the appellate court, at the ad interim stage itself before affidavits are exchanged and the injunction application / application for administrator pendentelite is heard finally on merits, since no change of circumstance in the interregnum has been established by the petitioner. The liberty to pray for further orders, on an appropriate application or otherwise, as given by the co-ordinate Bench on October 8, 2021, is restricted to the respondent and does not enure to the benefit of the petitioner, in any event. In such view of the matter, the petitioner's prayer for further reliefs in terms of th....