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2022 Supreme(Kar) 1541

IN THE HIGH COURT OF KARNATAKA
M.G.S. Kamal, J.
Rakesh Aithal – Appellant
Versus
Commissioner – Respondent
Writ Petition No. 8605 of 2021 (LB-RES)
Decided On : 08-12-2022

Advocates appeared:
Hemanth P., Advocate, Geetha Devi M.P., Advocate, P.M. Nayak, Advocate

The central legal point established in the judgment is that the requirement of a succession certificate for the transfer of immovable property, as insisted by the respondent authorities, was misconceived and unwarranted under Sec. 370 of the Indian Succession Act, 1925.

Headnote:

Mandamus - Property Transfer - Indian Succession Act, 1925, Sec. 370, Ss. 212, 213 - The court discussed the requirement of a succession certificate under Sec. 370 of the Indian Succession Act, 1925 and its applicability to the transfer of immovable property. It highlighted the interpretation of Ss. 212 and 213 in relation to the requirement of obtaining probate of a Will and its territorial applicability. The court emphasized that the insistence on the production of a succession certificate for the transfer of khata was misconceived and unwarranted, and ruled in favor of the petitioner.

Fact of the Case:

The petitioner sought a writ of mandamus to transfer the khata of a property bequeathed to him by a Will. The respondent authorities insisted on the production of a succession certificate, which the petitioner contested.

Finding of the Court:

The court found that the insistence on the production of a succession certificate for the transfer of khata was misconceived and unwarranted, ruling in favor of the petitioner.

Issues: The main issue was the requirement of a succession certificate for the transfer of khata, as insisted by the respondent authorities.

Ratio Decidendi: The court held that the requirement of a succession certificate under Sec. 370 of the Indian Succession Act, 1925 was misconceived and unwarranted for the transfer of immovable property, especially in the presence of a valid Will.

Final Decision: The writ petition was allowed, and the respondent authorities were directed to consider the application for registration of khata without insisting on the production of a succession certificate.

JUDGMENT/ORDER

1. Petitioner is before this court seeking issue of writ of mandamus to the respondent No.2 to consider the representation dtd. 6/6/2020 as per Annexure-K and for a direction to pass orders to transfer the khata in the name of the petitioner in respect of property bearing No.24, II Main, Gokulam South of Kumbarkoppalu, Mysuru.

2. It is the case of the petitioner that the subject property originally belonged to one Smt. Lalitha, - She having purchased the same under a deed of sale dtd. 5/9/1986 and that name of Smt.Lalitha has been mutated in the revenue records maintained by respondent No.2 and khata in respect of the said property has been maintained in the name of said Smt.Lalitha.

3. That the said Smt.Lalitha is the younger sister of petitioner's grandmother and said Smt.Lalitha had executed a Will dtd. 9/3/2009 as per Annexure-A bequeathing subject property in favour of the petitioner. That based on the said Will, the petitioner had made an application for Transfer/registration of khata in his name in respect of the aforesaid property. In response to the said application the respondent authorities issued an endorsement at Annexure-G calling upon the petitioner to produce the following documents:

(1) title deed pertaining to the property (2) receipt for having paid tax under SAS (3) Succession Certificate from the court.

4. In the said endorsement it is further stated that if in the event of petitioner not furnishing the documents called for his application would be kept in abeyance.

5. Learned counsel for the petitioner referring to Annexure-H duly acknowledged by the respondent No.2, submits that the petitioner has already produced title deed and receipt for having paid tax under Self Assessment Scheme(SAS) and all that that he has not produced is succession certificate. Learned counsel for the petitioner further refers to communication dtd. 17/2/2020 at Annexure-J and representation dtd. 6/6/2020 at Annexure-K wherein the petitioner provided explanation for seeking transfer of khata and has stated that there is no requirement for production of Succession certificate and that he is ready and willing to execute indemnity bond in the event of any claim made by third parties. Learned counsel further submits that despite the same the respondent authorities have not taken any action. Hence, he submits that insistence on the part of the respondent authorities to produce succession certificate is neither justified nor warrants requiring interference by this Court.

6. Sri.Hemanth P., learned counsel for respondent authorities justifying the issuance of Annexure-G submits that since the petitioner has not produced the documents called for as enlisted in the said endorsement, respondent authorities were justified in issuing the said endorsement.

7. Heard the learned counsel for the parties and perused the records.

8. It is not in dispute that the subject property absolutely belonged to Smt.Lalitha and the khata of the same was standing in the name of said Smt.Lalitha. It is also not in dispute that the property tax was being paid in respect of the subject property in the name of Smt.Lalitha. The petitioner has admittedly produced the title deed as well as tax paid receipt as requisitioned by the respondent No.2.

9. As regards insistence of respondent authorities calling upon the petitioner to produce succession certificate is concerned, it is necessary to note that the matter of issuance of a succession certificate is governed under Sec. 370 of the Indian Succession Act, 1925 which is extracted hereunder:

    "370. Restriction on grant of certificates under this Part.- (1) A succession certificate (hereinafter in this Part referred to as a certificate) shall not be granted under this Part with respect to any debt or security to which a right is required by Sec. 212 or Sec. 213 to be established by letters of administration or probate: Provided that nothing contained in this Sec. shall be deemed to prevent the grant of a c

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