The main legal point established in the judgment is the interpretation and application of Article 2103 of the Portuguese Civil Code, which exempts gifts made to the spouse of the son from collation, emphasizing the priority of this provision in the matter of succession.

1. Heard Mr. Pereira, learned Counsel appearing on behalf of the appellants and Mr. Sardessai, learned Counsel appearing on behalf of respondents no. 1 and 2.

2. Admit.

3. Heard forthwith by consent of the learned Counsel for the parties.

4. By this appeal, the appellants take exception to the order dated 24/07/2013 passed by the learned Civil Judge, Senior Division at Vasco-da-Gama ('trial Court'), on the objections dated 27/07/2012 filed by the respondents no 1 and 2 herein, in Special Inventory Proceedings No. 11/2011/A.

5. Respondent no. 3 initiated the said Inventory Proceedings No.11/2011/A on account of the death of her parents namely Mr. Macario Rodrigues, who expired on 15/03/2009 and Mrs. Yolanda D'Silva Rodrigues, who expired on 08/03/2010. By order dated 13/01/2012, the said respondent no. 3 was appointed as Cabeca da Casal and she filed the list of assets dated 06/06/2012. Respondents no.1 and 2 filed their objections to the said list of assets thereby praying to exclude the properties since they are either gifted by means of gift deeds or bequeathed by means of Wills by the deceased Estate leavers, free of collation. Mainly, they objected on the following grounds:

(i) The assets are not listed as per requirements of the provisions of law;

(ii) The properties listed are not indicated with reference to all the particulars such as boundaries, nature of properties, land registration numbers, land revenue(matriz) numbers, flat/house house numbers, area and other details as are necessary so as to adequately identify the same;

(iii) The list of assets does not mention the improvements belonging to the inheritance (if any) and improvements made by third party;

(iv) The list does not include the expenses incurred by the interested party Shri Eugenio Rodrigues: (a) towards the maintenance and medical expenses of the deceased estate leavers; and (b) towards litigations in respect of the properties of the estate leavers;

(v) List of assets is not supported with the documents pertaining to the properties listed therein;

(vi) The list does not mention the future paternal and maternal legitime given to the interested party Mrs. Meena S. Quadros and Mrs Lisa Rodrigues Mendonca as dowry, namely gold ornaments, cash, flats and cash in lieu of flat, all of which given towards future legitime.

6. The Cabeca da Casal filed her reply to the objections of respondents no. 1 and 2. The present appellants also filed their reply to the said objections.

7. Respondents no. 1 and 2 along with their objections had produced copies of the following documents :

(i) Two Gift Deeds, both dated 6/8/2008, executed by Macario Rodrigues and his wife Mrs. Yolanda Rodrigues, in favour of Mrs Sarita Rodrigues (respondent no. 2);

(ii) Two Wills namely (a) Will dated 06/08/2008 executed by Macario Rodrigues; (b) Will dated 06/08/2008 executed by Mrs. Yolanda Rodrigues, both in favour of Eugenio Rodrigues (respondent no. 1);

(iii) A Sale Deed dated 27/01/2010 executed by Eugenio Rodrigues and Smt. Yolanda Rodrigues in favour of Mrs. Anita Dias; and

(iv) An Agreement of Development-cum-Sale dated 24/01/2008 between Macario Rodrigues and M/S Aditya Constructions.

8. The learned trial Court, upon considering the entire material on record, partly upheld the objections. The trial Court upheld the objection in respect of items no.1, 2, 3, 4, 5 and 6 and held that the said items cannot be the subject matter of the Inventory Proceedings. The said order dated 24/07/2013 is impugned in the present appeal.

9. Mr. Pereria, learned Counsel appearing on behalf of the appellants submitted that the impugned order is contrary to the provisions contained in Portuguese Civil Code and the Portuguese Civil Procedure Code. He submitted that a conjoint reading of provisions of Articles 2103, 2098, 2099, 2100 tom 2106, 2107 and Article 2111 which deal with the collation would show that the collation is subject to the concepts of “calculation of half”, “reduction in case of