The court ruled that for inventory proceedings, all estate assets must be included, regardless of their location, and insufficient grounds were presented to stay such proceedings.

JUDGMENT :

1. Heard learned counsel for the respective parties. By consent of all the parties to the above appeals/cross objections, all these appeals/cross objections are disposed of by this common judgment, at the stage of admission. he above appeals/cross objection arise from an Order dated 03.07.2018, Order dated 26.02.2019 and from an Order dated 03.02.2024 passed in Inventory Proceeding No.78/2016/B before the Court of the Civil Judge, Senior Division at Panaji.

2. he facts required to be considered to decide the present appeals/cross objection are as under:-

(a) he estate leaver Anil Vasudeva Salgaocar expired on 01.01.2016 in Singapore, leaving as his moiety holder, his widow Mrs Lakshmi Anil Salgaocar (appellant no.1 in Appeal From Order No.28/2019) and four children as heirs to the estate; the four children are Mr Sameer Anil Salgaocar (respondent no.2 in AO 28/2019), Ms Chandana Anil Salgaocar (respondent no.1 in AO 28/2019 and Cross-Objector in AO 28/2019), Ms Purnima Anil Salgaocar (respondent no.3 in AO 28/2019) and Mr Arjun Anil Salgaocar (originally respondent no.4, later transposed as appellant no.2 as attorney of appellant no.1, in AO 28/2019).

For brevity, the parties shall be referred to by their irst name in this judgment.

It is not in dispute that Anil was married to Lakshmi at Goa, with their marriage being registered in accordance with the provisions of the Portuguese Civil Code of 1867 (Code) and are governed inter se by the provisions of that Code. It is also not in dispute that Anil, by virtue of his birth in Goa, was governed by the Code, and his estate, which consists of properties/assets, in the State of Goa, in other States in India and overseas would be governed by the provisions of the Code.

(b) It is also not in dispute that Chandana iled on 30.06.2016 a Case seeking Letters Of Administration to distribute the estate of late Anil which was numbered as Case No.HCF/S1/2017 before the Family Justice Courts in the Republic of Singapore. Initially, Chandana sought to be appointed as Administratrix but subsequently withdrew her application, and in that proceeding, Anil’s wife Lakshmi was granted Letters of Administration and was appointed Administratrix by the Family Justice Courts in the Republic of Singapore on 03.07.2017.

(c) In the meanwhile, Chandana also iled on 28.07.2016 an Inventory Proceeding bearing No.78/2016/B before the Court of the Civil Judge, Senior Division at Panaji seeking distribution of the estate of late Anil Salgaocar. In the Inventory Proceeding, since Lakshmi, was the spouse and moiety holder of Anil, she was appointed as Head of the Family on 20.10.2016. On 06.05.2017, Lakshmi, as Head of the Family iled a Declaration on Oath before the Inventory Court. his was in compliance with the provisions of Section 376 of the Goa Succession, Special Notaries and Inventory Proceeding Act, 2012 ( Goa Succession Act ). However, the Head of the Family has not iled any Initial List of Assets in terms of Section 399 of the Goa Succession Act till date.

(d) On 15.02.2018, the Head of Family, Lakshmi, iled an application to stay the inventory proceedings which is at Exh.D- 33 of the ile of the Inventory Court; this application claimed that the Singapore Court, by i