Venkataramana Rao, J.

1. The question raised in this appeal is whether the fathers half sisters son or the maternal uncles son is the preferential heir to the estate of one dying intestate. The learned Subordinate Judge of Nellore was of the opinion that the maternal uncles son is the preferential heir. It is against this decision that this appeal has been preferred. It seems to us that this matter is concluded by the recent decision of the Privy Council in Jotindra Nath Roy v. Nagendra Nath Roy (1931) 61 M.L.J. 442 : L.R. 58 IndAp 372 : I.L.R. 59 Cal. 576 (P.C.). In that case the conflict was between fathers half sisters son and mothers sisters son and their Lordships held that fathers half sisters son is the preferential heir. The ground of the decision is this. Both are atma bandhus and between bandhus of the same class "the spiritual benefit they confer upon the propositus is a ground of preference". This was the principle laid down in Muthusami v. Muthukumarasami (1892) 2 M.L.J. 296 : I.L.R. 16 Mad. 23 which was re-affirmed. Their Lordships held that a greater spiritual benefit is conferred upon the propositus by the fathers half sisters son than by the mothers sisters