The main legal point established in the judgment is that the valuation of properties in Inventory Proceedings must be based on their assessable income as per Article 1378 of the Civil Code of the Successions.

Heard.

2. Rule. Rule made returnable forthwith. Heard finally by consent of the learned Counsel for the parties.

3. This petition challenges the legality and correctness of the judgment and order dated 4-3-2015 passed by District Judge-3, South Goa at Margao, in Miscellaneous Civil Appeal No. 80/2013.

4. The facts relevant for the purpose of the present petition are stated in brief as under :-

a. The respondent No. 1 is a daughter-in-law of Joaquim Santana D’Souza, who died on 31-10-2008 at Patnem, Collem, Canacona, Goa. As he left behind an estate, the respondent No. 1 as well as other legal heirs including husband of respondent No. 1, the petitioner herein, were desirous of having the estate left behind by the deceased partitioned amongst the heirs. Respondent No. 1, therefore, filed an application before Civil Judge, Junior Division at Canacona for initiation of Inventory Proceedings which came to be registered as Inventory Proceedings No. 18/2010. In these proceedings, widow of the deceased Joaquim Santana D’Souza, respondent No. 8 herein, was appointed as Cabeca de Casal or Administrator and was administered an oath by the Inventory Court.

b. Respondent No. 8 described the assets by giving a statement on oath and filed list of six assets in which first two items were debts and the third item was a gun, a firearm and Item Nos. 4, 5 and 6 consisted of landed properties.

c. On behalf of the respondent No. 1, objections were raised to the list of assets filed by the Cabeca de Casal on 9-12-2011. Items at serial Nos. 1 and 2, in the nature of debts, were disputed and in respect of Item No. 3, it was pointed out to the Court that the gun already stood transferred in the name of the petitioner. It was further submitted that Item Nos. 4, 5, and 6, the immovable properties, were not properly valued. It was also urged that there were three structures belonging to the deceased, assessed to house tax by the Canacona Municipal Council, Canacona and not listed in the list of properties, which were required to be incorporated in the list. According to petitioner, respondent No. 8 i.e. Cabeca de Casal did not dispute that these three structures were assessed to house tax in the name of deceased Joaquim Santana D’Souza by the Canacona Municipal Council. After an enquiry was conducted by the Inventory Court, the Inventory Court by its order dated 24-7-2013 partly allowed these objections of the respondent No. 1 and directed the respondent No. 8 to give correct market value of the Item Nos. 4, 5 and 6 and also to include the three structures assessed to Municipal tax in the list of assets. It further directed deletion of Item Nos. 1, 2 and 3 from the list of properties.

d. The order was challenged by filing an appeal which was registered as Miscellaneous Civil Appeal No. 80/2013 before the Court of District Judge, South Goa, Margao. After hearing the contesting parties, the First Appellate Court set aside the order of the Inventory Court in respect of Item No. 3, the Gun, and directed that it be shown in the list of assets. The first Appellate Court also set aside the impugned order to the extent it directed inclusion of three structures assessed to Municipal tax and giving of correct market value of the properties at Item Nos. 4, 5 and 6 in the list of assets by the order passed on 4-3-2015. Being aggrieved by this order, the present writ petition has been filed by the petitioner, who is husband of respondent No. 1, the original objector.

5. Shri S.D. Lotlikar, learned Senior Counsel for the petitioner submits that when a duty has been cast under the Civil Code of the Successions upon Cabeca de Casal to present for description a list of all the properties of the inheritance in a correct and faithful manner under Article 2073, it becomes obligatory for the Cabeca de Casal to correctly and faithfully indicate the value of the properties of inheritance included in the list of the properties of the deceased. He submits that Article 1378 of t