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1978 Supreme(Cal) 113

SABYASACHI MUKHARJEE, SUDHINDRA MOHAN GUHA
MAHAMAYA DASSI – Appellant
Versus
COMMISSIONER OF INCOME-TAX – Respondent


Advocates Appeared:
AJIT SEN GUPTA, DILIP DHAR, R.N.BAJORIA, S.SEN

SABYASACHI MUKHARJI, J.

( 1 ) TULSI Charan Law died on 6th of January, 1962, leaving behind him his wife, six sons and four daughters. He left a will executed on 20th December, 1956. In the said will he provided as follows:" (1) My just debts and funeral expenses shall be first paid out of my estate. (2) That all the movable and immovable properties receivable by me under the will of late father, Kumar Surendra Nath Law, inclusive of the compensation moneys to be received from the Govt. due on acquisition of the Narayangarh and Dafarpota Zamindaries, I devise, give and bequeath equally to my wife, Sm, Mahamaya Dassi, and to my six sons, Ajit, Sarat, Ranjit, Sanat, Biswanath and Sankar. My wife shall have life interest, power of alienation. After her death her share be taken equally by my sons or their heirs (males only ). (3) That during the life time of my wife after my death she shall act as the guardian of the persons and properties of my such sons, who will then remain minors till such of them attains 24 (twenty-four) years or married provided always that till the death of my said wife all of my sons irrespective of their age or "marriage shall live jointly with my major sons.










































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