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1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF NOVEMBER, 2022 BEFORE THE HON’BLE MR. JUSTICE ANANT RAMANATH HEGDE PROBATE CIVIL PETITION NO.2 OF 2022 BETWEEN: 1. COL. SRI. A. GURUPRASAD, S/O LATE K. S. ANANTHASWAMY, AGED ABOUT 78 YEARS, R/O NO.350, 12TH CROSS 4TH MAIN ROAD, 2ND BLOCK R.T. NAGAR, BANGALORE NORTH, BANGALORE - 560032. 2. SMT. A. LEELAVATHI GURURAJ W/O K. GURURAJ AGED ABOUT 72 YEARS R/O F-2, PRATHAMESH APARTMENTS 6TH MAIN, 17TH CROSS BANGALORE - 560055. 3. SMT. PADMA RAVISHANKAR, W/O RAVISHANKAR RAJU, AGED ABOUT 64 YEARS R/O CG-2,BRIGADE REGENCY NO.75, 8TH MAIN,
MALLESHWARAM
BANGALORE - 560055. ...PETITIONERS (BY SRI HARISH KUMAR M.S, ADVOCATE) AND: NIL
... RESPONDENT (BY SRI K.V.ARAVIND, ADV. FOR GOVERNMENT)
2 THIS PROB.CP IS FILED UNDER PART IX (SECTION 276) OF THE INDIAN SUCESSION ACT, 1925, PRAYING TO GRANT OF PROBATE IN RESPECT OF ESTATE OF DECEASED SMT.AMBA SUBBA RAO IN COMMON FORM, IN FAVOUR OF THE PETITIONERS TO HAVE EFFECT THROUGHOUT THE UNION OF INDIA AS PER SECTION 276 OF THE INDIAN SUCCESSION (AMENDEMENT) ACT 2002; AND ETC.,
THIS PETITION COMING ON FOR HEARING THIS DAY, THE COURT MADE THE FOLLOWING: ORDER
The petition is filed seeking probate in respect of the Will dated 05.04.2008 said to have been executed by Smt.Amba Subba Rao w/o late Sri.Subba Rao who was said to be the resident of Malleshwaram, Bengaluru.
It is the case of the petitioners that Smt. Amba Subba Rao executed the Will dated 05.04.2008 and the same has been duly attested. It is the further case of the petitioners that the testator has bequeathed the properties appointing the petitioners as executors with a direction to administer the properties covered under the Will to achieve certain charitable purposes as specified in the Will. It is also stated that the deceased testator was issueless and petitioners are the children of her sisters.
This Court directed citation to be published in the daily newspaper having circulation in the State of
3 Karnataka. The citation was duly published. The properties specified in the Will which are described in the petition are the properties located Bangalore. Thereafter, the evidence of the attesting two witnesses is recorded by this Court.
Learned counsel for the petitioners would submit that there is no impediment in granting probate in respect of the Will of Smt. Late Amba Subba Rao as execution of the Will is duly proved.
This Court has perused the petition, the original Will dated 05.04.2008 produced by the petitioners and the evidence adduced by the attesting witnesses. The attesting witnesses have identified the signature of the testator, have also identified their signatures and have testified to the due execution and attestation of the Will by the testator. There is no objection by anyone to allow the petition despite the citation being published. There is nothing on record to disbelieve the claim of the petitioners. Accordingly, the Will dated 05.04.2008 stands proved. This Court finds that there is no impediment to allow the petition.
On payment of stamp duty that is provided, the Registry shall draw the Probate in favour of the petitioners, subject to petitioners filing an administration bond binding themselves as required Will and testament dated 05.04.2008 executed by late Smt Amba Subba Rao.
An application is filed by the petitioners seeking permission to utilise the Permanent Account Number (PAN) of deceased Smt.Amba Subba Rao to pay the tax if any in respect of the assets in the hands of the executors. Learned advocate Sri K. V. Aravind, appearing for the Government has submitted that the petitioners have to be assessed in terms of Section 168 of the Income Tax Act. Since the petitioners are not the beneficiaries under the Will, the petitioners being the executors have to apply the properties covered under the Will for the purpose of charities specified in the Will. Petitioners shall have to apply for Permanent Account Number (PAN) as provided under Section 168 of the Income Tax Act and the concerned authority shall accept the application filed by the petitioners for issuance of Permanent Account Number (PAN) in favour of the petitioners for the purpose of
5 assessment of tax payable by late Smt Amba Subba Rao. If such an application seeking Permanent Account Number (PAN) is filed by the petitioners, the concerned authority shall proceed in accordance with the law.
Hence, the following: ORDER (i) The petition is allowed. (ii) The petitioners are entitled to probate in respect of the Will and testament dated 05.04.2008 executed by late Smt. Amba Subba Rao subject to the petitioners executing administration bond. (iii) The petitioners shall make a full and true inventory of all the assets covered under the Will dated 05.04.2008 executed by the late Smt Amba Subba Rao and to exhibit the same within six months from the date of this order and to render a true account of the property within one year from this date. Sd/- JUDGE BRN