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GST Review March-2024

Probate of A Will: Ownership title of Legatees
तथा इच्छापत्राचे प्रोबेट (संप्रमाण):लाभार्थींचे मालकी हक्क

Dinkar Parasharam Bhave
Abstract: There is a unanimity of Judicial opinion that obtaining of Probate of a WILL is mandatory only when the movable /immovable property is within the Cities: Bombay, Calcutta or Madras (now Mumbai, Kolkata, and Chennai), or the person making the WILL is residing in those Cities , in terms of section 57 (a) or (b) of the Indian Succession Act,1925. (Act,1925). Therefore, the inference drawn is that if the WILL is made in Delhi or Pune or Bangaluru, relating to movable/immovable property in Delhi or Pune or Bangaluru, by a Hindu, Buddhist, Sikh or Jain, no probate is required.” However, the moot question is whether one is legally entitled to take the property under the WILL, with ownership title without due process of obtaining Probate of a WILL by an Executor appointed by the Testator, or Letters of Administration, when the Testator omits to appoint an executor, or the owner of property has died intestate. It is comm.......