Full Text
HIGH COURT OF DELHI
Date of Decision: 03rd November, 2022
PARKER H CROFT JR .....Petitioner Represented by: Ms. Rukhsana Chaudhury, Advocate.
J U D G E M E N T
NEENA BANSAL KRISHNA, J. (ORAL)
JUDGMENT
1. An application under Section 151 of the Code of Civil Procedure, 1908 (hereinafter referred to as “CPC”) has been filed on behalf of the petitioner with the prayer to include eight National Savings Certificates and SBI Mutual Fund bearing Folio No. 8415982 under SBI Magnum Global Fund and SBI Mutual Fund bearing Folio No. 8416442 under SBI Contra Fund and also the moveable asset i.e., Kotak Mutual Fund bearing Folio NO. 774233 under Kotak Global Emerging Market Fund the name of Late Daljit Singh Bawa, in the Letter of Administration granted vide Order dated 21st September, 2017.
2. It is submitted in the application that the petition filed by the petitioner seeking Probate of the Will dated 12th December, 2005 of Late Daljit Singh Bawa, was allowed and the Letter of Administration was granted in respect of the of the moveable and immoveable properties left behind by the deceased Late Daljit Singh Bawa by virtue of the Will dated 12th December, 2005 subject to payment of requisite court fee/stamp duty.
3. It is submitted that the matter was adjourned from time to time for obtaining valuation report of the various moveable and immoveable properties of the deceased in order to calculate the Court fee that was payable for issue of Letter of Administration. The petitioner has submitted that he has now got information about the other moveable assets of Late Daljit Singh Bawa, namely, National Savings Certificates and the Mutual Funds about which he was not aware earlier. It is only on his current visit to India during the meeting with the Accountant of the Trust that these assets came to the knowledge of the petitioner.
4. The details of NSS Certificates and the Mutual Funds are as under:
(i) Eight National Savings Certificates bearing numbers 43EE
072954, 43EE 072955, 43EE 072956, 43EE 072957, 43EE 072958, 43EE 072959, 43EE 072960 and 43EE 072961, issued by the Sub-Post Master, Model Town-II, P.O. Delhi 110009, matured on 27.03.2009, after the passing of Late Shri D.S. Bawa.
(ii) SBI Mutual Fund bearing Folio No. 8415982 under SBI
(iii) SBI Mutual Fund bearing Folio No. 8416442 under SBI Contra
(iv) Kotak Mutual Fund bearing Folio No. 774233 under Kotak
Global Emerging Market Fund with market value of Rs. 92,170.00 as on 31st July, 2020. A prayer is made that these moveable assets of Late Daljit Singh Bawa may be included in the Valuation Report for payment of Requisite Court Fee/ Stamp duty for the issue of Letter of Administration.
5. Submissions heard.
6. The petition under Section 276 of the Indian Succession Act, 1925 was filed on behalf of the petitioner, the son of Late Daljit Singh Bawa for grant of Probate/Letter of Administration in respect of the last Will dated 12th December, 2005 of Late Daljit Singh Bawa.
7. It was stated that in the petition that the petitioner was the adopted son of Late Daljit Singh Bawa who died on 27th March, 2008 leaving a Will dated 12th December, 2005 under which all the moveable and immoveable properties were bequeathed to the Trust named Bawa Development Study and the petitioner was appointed as the permanent Chairman/sole Trustee of the Trust. Mr. Mukhtyar Singh was appointed as the Vice-Chairman of the Trust. The details of the moveable and immoveable properties bequeathed upon the Trust were enumerated in the petition which mentioned about the two properties and agricultural land and also about the moveable properties which comprised jewellery, amount lying in various banks and the FDRs.
8. The Objections were filed on behalf of the Class-II legal heirs, but the same were dismissed. The evidence was led on behalf of the petitioner and the petition was allowed vide Order dated 21st September, 2017 and the Letter of Administration in respect of Will dated 12th December, 2005 of Late Daljit Singh Bawa is Ex.PW1/2 was granted in favour of the petitioner subject to deposit of requisite court fee/stamp duty to be furnished in accordance with the valuation report to the satisfaction of the Registrar General of the Court. The matter has since been pending before the of requisite court fee/stamp duty.
9. While the proceedings were pending, the petitioner has come to know about other moveable assets of Late Daljit Singh Bawa which are mentioned above only recently when he came to India and got in touch with the Accountant of the Trust.
10. The basic question is whether the moveable assets now stated to have been discovered after the petition has been allowed, can be incorporated in the valuation report for the purpose of payment of the requisite stamp duty.
11. The first aspect which needs to be highlighted is that the petition had been filed for grant of Probate/Letter of Administration in favour of the petitioner in whose favour deceased Daljit Singh Bawa had left the Will being the sole Class-I legal heir (adopted son) and was also the named Executor.
12. Section 276 of the Indian Succession Act, 1925 provides for the details to be mentioned in a petition for grant of Probate.
13. Section 218 of the Indian Succession Act, 1925 provides that if a deceased dies intestate, then Letter of Administration may be granted in favour of any person who is entitled to whole or any part of the deceased’s estate. Section 222 of the Indian Succession Act, 1925 provides that the Probate shall be granted only to the Executor appointed by the Will.
14. In the present case, the relief was sought in the alternative of a Probate/Letter of Administration be issued. Since it has been concluded in the judgement that the deceased had left a Will in favour of the petitioner who was the sole surviving legal heir/named Executor, the Letter of Administration had been directed to be issued when in fact, it should have been the Probate.
15. A prayer having been made for grant of Probate, it is deemed that the petition has been allowed for the grant of Probate vide the final Judgement dated 21st September, 2017 and it be read as such. This Court while allowing the Petition, had further directed for furnishing of the requisite court fee accordingly in terms of the valuation report.
16. The petitioner by way of this application has asserted that he has now found out that there are other moveable assets by way of National Savings Certificate, SBI Mutual Funds and the Kotak Mutual Funds which may also be allowed to be incorporated in the Valuation Certificate so that the requisite court fee/stamp duty can be paid and the Certificate accordingly be issued.
17. The question which now arises is whether the amendment in the Valuation Certificate which is now being sought by way of present Application, can be carried out at this stage of furnishing of requisite stamp court fee/stamp duty or it requires the amendment of the petition along with the Valuation Certificate itself.
18. In Dra Mountford vs. State Government of NCT of Delhi & Ors. TEST.CAS.57/2014 decided on 08th May, 2018 by the Co-ordinate Bench of this Court observed that if the proceedings are still pending for determination, there is no impediment to permit amendment of the valuation certificate, since the trial is still under progress. The said judgement is distinguishable in the present case, since here the petition already stands allowed vide Order/Judgement dated 21st September, 2017.
19. Section 376 of the Indian Succession Act, 1925 has relevance to the facts in hand which reads as under:
20. Section 376 of the Indian Succession Act, 1925 itself provides that on an application made by the holder of the Certificate, the same may be extended to any debt or security not specifically mentioned therein. This aspect was considered in Re, Vimla Chouhan AIR 1981 Rajasthan 169, wherein a reference was made to Section 376 and it was held that the Certificate could be amended to include the subsequent amount of gratuity which had been transferred in the name of the deceased.
21. In Re Anita Rewal AIR 1980 Delhi 57, it was observed that under Section 276 of the Indian Succession Act, 1925, the amount of assets which are likely to come to the petitioner’s hand are required to be stated. The affidavit of Valuation is filed essentially under the Court Fees Act, 1870 as there is no provision under the Indian Succession Act, 1925 to incorporate the affidavit of Valuation or the details of the assets of the deceased in the Probate itself or by means of annexures to the Probate. Under Section 273 of the Indian Succession Act, 1925, the Probate has an effect on overall properties or assets, moveable or immoveable property of the deceased. In view of the afore discussed provisions, it is not necessary to attach with the Probate, the affidavit of valuation and the Valuation Certificate can be corrected and Order delivered to the petitioner, subject to compliance of Sections 317 and 318 of the Indian Succession Act, 1925.
22. In the present case as well, vide final Order/Judgement dated 21st September, 2017, it is essentially the Probate granted in respect of the last Will of the deceased-Daljit Singh Bawa. According to the Will, all the moveable and immoveable assets were bequeathed upon the Trust of which the petitioner is the Sole chairperson and is also the sole surviving legal heir/named Executor. Probate has been granted in respect of the Will and the Valuation Certificate is essentially for the purpose of paying the requisite court fee/stamp duty.
23. Accordingly, the Valuation Certificate be rectified to include National Savings Certificates and the Mutual Funds after which the requisite court fee/stamp duty be paid and the Probate be issued in accordance with law.
24. The application is accordingly allowed in the above terms.
JUDGE NOVEMBER 03, 2022 S.Sharma