The central legal point established in the judgment is the sanctity and legal implications of a 'Will' in property transfer, the probate process, and the limitations of state legislature in amending the definition of 'conveyance'.

The brief fact of the case in a nutshell is that:

A plot of land bearing No. 4 with an area of 0.221 acres at G.C. Phukan’s Land, New Colony, Laitumkhrah was allotted by the Government of Assam on 09.02.1954 to one Shri Prabhat Chandra Deka. The said piece of land was subsequently settled in favour of Shri Prabhat Chandra Deka by the Deputy Commissioner, Khasi & Jaintia Hills, Shillong on 02.02.1970 vide Lease Agreement dated 12.01.1970.

That during his lifetime, Shri Prabhat Chandra Deka wanted to sell the plot of land to Shri Indrajit Dutta from whom he took financial assistance regularly and could not repay. Considering their long friendship and mutual love and affection, Shri Prabhat Chandra Deka made a “will” bequeathing the said property to Shri Indrajit Dutta and in the alternative to Shri Bimol Deb (Respondent No. 1). On execution of the said Will, the said Shri Prabhat Chandra Deka handed over physical possession of the land to Shri Indrajit Dutta alongwith all the title documents and the said Shri Prabhat Chandra Deka died on 22.07.1989 and Shri Indrajit Dutta died on 21.04.2007 without probating the said Will in question.

The respondent No. 1 on 11th November, 2008 filed an application Under Section 276 of the Indian Succession Act, 1925 praying for probate of the Will. The learned Additional Deputy Commissioner, Shillong granted probate in favour of the respondent No. 1 (Shri Bimol Deb) vide order dated 24.02.2009. After obtaining the probate, the respondent No. 1 on 15.07.2009 filed an application for mutation of the said land in his name, but the same was rejected by the Additional Deputy Commissioner (Revenue), Shillong vide order dated 07.08.2009.

The respondent No.2 who is the only son of (L) Prabhat Chandra Deka filed an application for mutation of the said plot of land in his name in the year 1999 i.e. during the lifetime of (L) Indrajit Dutta, and since no objection was filed against the proposed mutation from the side of the said Shri Indrajit Dutta or the respondent No. 1 or by any other persons, the mutation was granted in favour of the respondent No. 2.

Being aggrieved by the order dated 07.08.2009 passed by the learned Additional Deputy Commissioner (Revenue), Shillong rejecting the application for mutation, the respondent No. 1 preferred an appeal Under Section 147 of the Assam and Revenue Regulation, 1886 before the Meghalaya Board of Revenue.

After hearing the parties, the Meghalaya Board of Revenue vide order dated 20.01.2010 allowed the appeal and set aside the order dated 07.08.2009 on the ground that the learned Additional Deputy Commissioner (Revenue), Shillong has not taken due note of the evidentiary value of the probate order in deciding the ownership of the said property while passing the impugned order dated 07.08.2009 rejecting the mutation application of the respondent No. 1.

Being aggrieved by the order dated 20.01.2010 passed by the Meghalaya Board of Revenue; the petitioner (State of Meghalaya) filed this instant writ petition challenging the said impugned order on the different grounds.

2. Mr. K.S. Kynjing, learned Advocate General appearing for and on behalf of the petitioner submitted that, as per the Meghalaya Transfer of Land (Regulation) Amendment Act, 2010 (Act No. 11 of 2012) no one can make a Will to transfer the property from one living person to another living person. He also submitted that, the present Will in question is not a Will at all, but it was made for the purpose of transfer of land by the testator of the Will. The learned Advocate General also raised a question that, the matter is barred by limitation because Shri Indrajit Dutta the Executor of the said Will did not take any step to obtain the probate during his lifetime. It is almost after 18(eighteen) years of the death of the testator, the probate was obtained by the respondent No. 1 (Shri Bimol Deb) and prayed that the impugned order passed by the Meghalaya Board of Revenue vide order dated 20.01.2010