303. Executor of his own wrong.-A person who intermeddles with the estate of the deceased, or does any other act which belongs to the office of executor, while there is no rightful executor or administrator in existence, thereby makes himself an executor of his own wrong. --------------------------------------------------------------------- 1 The words "and the province of Burma" omitted by the A. O. 1937.

Exceptions.--(1) Intermeddling with the goods of the deceased for the purpose of preserving them or providing for his funeral or for the immediate necessities of his family or property, does not make an executor of his own wrong. (2) Dealing in the ordinary course of business with goods of the deceased received from another does not make an executor of his own wrong. Illustrations (i) A uses or gives away or sells some of the goods of the deceased, or takes them to satisfy his own debt or legacy or receives payment of the debts of the deceased. He is an executor of his own wrong. (ii) A, having been appointed agent by the deceased in his lifetime to collect his debts and sell his goods, continues to do so after he has become aware of his death. He is an executor of his own wrong in respect of acts done after he has become aware of the death of the deceased. (iii) A sues as executor of the deceased, not being such. He is an executor of his own wrong.

304. Liability of executor of his own wrong.-When a person has so acted as to become an executor of his own wrong, he is answerable to the rightful executor or administrator, or to any creditor or legatee of the deceased, to the extent of the assets which may have come to his hands after deducting payments made to the rightful executor or administrator, and payments made in due course of administration.

305. In respect of causes of action surviving deceased and debts due at death.

305. In respect of causes of action surviving deceased and debts due at death.-An executor or administrator has the same power to sue in respect of all causes of action that survive the deceased, and may exercise the same power for the recovery of debts as the deceased has when living.

306. Demands and rights of action of or against deceased survive to and against executor or administrator.

306. Demands and rights of action of or against deceased survive to and against executor or administrator.-All demands whatsoever and all rights to prosecute or defend any action or special proceeding existing in favour of or against a person at the time of his decease, survive to and against his executors or administrators; except causes of action for defamation, assault, as defined in the Indian Penal Code, (45 of 1860.) or other personal injuries not causing the death of the party; and except also cases where, after the death of the party, the relief sought could not be enjoyed or granting it would be nugatory. 151 Illustrations (i) A collision takes place on a railway in consequence of some neglect or default of an official, and a passenger is severely hurt, but not so as to cause death. He afterwards dies without having brought any action. The cause of action does not survive. (ii) A sues for divorce. A dies. The cause of action does not survive to his representative.

307. Power of executor or administrator to dispose of property.

307. Power of executor or administrator to dispose of property.- (1) Subject to the provisions of sub-section (2), an executor or administrator has power to dispose of the property of the deceased, vested in him under section 211, either wholly or in part, in such manner as he may think fit. Illustrations (i) The deceased has made a specific bequest of part of his property. The executor, not having assented to the bequest, sells the subject of it. The bale is valid. (ii) The executor in the exercise of his discretion mortgages a part of the immoveable estate of the deceased. The mortgage is valid. (2) If the deceased was Hindu, Muhammadan, Buddhist, Sikh or Jaina or an exempted person, the general power conferred by sub- section (1) shall be subject to the following restrictions and conditions, namely:-- (i) The power of an executor to dispose of immoveable property so vested in him is subject to any restriction which may be imposed in this behalf by the will appointing him, unless probate has been granted to him and the Court which granted the probate permits him by an order in writing, notwithstanding the restriction, to dispose of any immoveable property specified in the order in a manner permitted by the order. (ii) An administrator may not, without the previous permission of the Court by which the letters of administration were granted,-- (a) mortgage, charge or transfer by sale, gift, exchange or otherwise any immoveable property for the time being vested in him under section 211, or (b) lease any such property for a term exceeding five years. (iii) A disposal of property by an executor or administrator in contravention of clause (i) or clause (ii), as the case may 152 be, is voidable at the instance of any other person interested in the property. (3) Before any probate or letters of administration is or are granted in such a case, there shall be endorsed thereon or annexed thereto a copy of sub-section (1) and clauses (i) and (iii) of sub- section (2) or of sub-section (1) and clauses (ii) and (iii) of sub- section (2), as the case may be. (4) A probate or letters of administration shall not be rendered invalid by reason of the endorsement or annexure required by sub- section (3) not having been made thereon or attached thereto, not shall the absence of such an endorsement or annexure authorise an executor or administrator to act otherwise than in accordance with the provisions of this section. 308. General powers of administration. 308. General powers of administration.-An executor or administrator may, in addition to, and not in derogation of, any other powers of expenditure lawfully exercisable by him incur expenditure-- (a) on such acts as may be necessary for the proper care or management of any property belonging to any estate administered by him, and (b) with the sanction of the High Court, on such religious, charitable and other objects, and on such improvements, as may be reasonable and proper in the case of such property.

309. Commission or agency charges.-An executor or administrator shall not be entitled to receive or retain any commission or agency charges at a higher rate than that for the time being fixed in respect of the Administrator-General by or under the Administrator-General's Act, 1913 (3 of 1913). 310. Purchase by executor or administrator of deceased's property. 310. Purchase by executor or administrator of deceased's property.-If any executor or administrator purchases, either directly or indirectly, any part of the property of the deceased, the sale is voidable at the instance of any other person interested in the property sold. 311. Powers of several executors or administrators exercisable by one. 311. Powers of several executors or administrators exercisable by one.-When there are several executors or administrators, the powers of all may, in the absence of any direction to the contrary, be exercised by any one of them who has proved the will or taken out administration. Illustrations (i) One of several executors has power to release a debt due to the deceased. (ii) One has power to surrender a lease. (iii) One has power to sell the property of the deceased whether moveable or immoveable. (iv) One has power to assent to a legacy. (v) One has power to endorse a promissory note payable to the deceased. (vi) The will appoints A, B, C and D to be executors, and directs that two of them shall be a quorum. No act can be done by a single executor.

312. Survival of powers on death of one of several executors or administrators.

312. Survival of powers on death of one of several executors or administrators.-Upon the death of one or more of several executors or administrators, in the absence of any direction to the contrary in the will or grant of letters of administration, all the powers of the office become vested in the survivors or survivor.

313. Powers of administrator of effects unadministered.-The administrator of effects unadministered has, with respect to such effects, the same powers as the original executor or administrator.

314. Powers of administrator during minority.-An administrator during minority has all the powers of an ordinary administrator.

315. Powers of married executrix or administratrix.-When a grant of probate or letters of administration has been made to a married woman, she has all the powers of an ordinary executor or administrator.

316. As to deceased's funeral.-It is the duty of an executor to provide funds for the performance of the necessary funeral ceremonies of the deceased in a manner suitable to his condition, if he has left property sufficient for the purpose.

317. Inventory and account.-(1) An executor or administrator shall, within six months from the grant of probate or letters of administration, or within such further time as the Court which granted the probate or letters may appoint, exhibit in that Court an inventory containing a full and true estimate of all the property in possession, and all the credits, and also all the debts owing by any person to which the executor or adminis- 154 trator is entitled in that character; and shall in like manner, within one year from the grant or within such further time as the said Court may appoint, exhibit an account of the estate, showing the assets which have come to his hands and the manner in which they have been applied or disposed of. (2) The High Court may prescribe the form in which an inventory or account under this section is to be exhibited. (3) If an executor or administrator, on being required by the Court to exhibit an inventory or account under this section, intentionally omits to comply with the requisition, he shall be deemed to have committed an offence under section 176 of the Indian Penal Code (45 of 1860.). (4) The exhibition of an intentionally false inventory or account under this section shall be deemed to be an offence under section 193 of that Code.

318. Inventory to include property in any part of India in certain cases.

318. Inventory to include property in any part of India in certain cases.-In all cases where a grant has been made of probate or letters of administration intended to have effect throughout 1*[India] 2*, the executor or administrator shall include in the inventory of the effects of the deceased all his moveable and immoveable property situate in 1*[India], and the value of such property situate in each state shall be separately stated in such inventory, and the probate or letters of administration shall be chargeable with a fee corresponding to the entire amount or value of the property affected thereby wheresoever situate within 1*[India].

319. As to property of, and debts owing to, deceased.-The executor or administrator shall collect, with reasonable diligence, the property of the deceased and the debts that were due to him at the time of his death.

320. Expenses to be paid before all debts.-Funeral expenses to a reasonable amount, according to the degree and quality of the deceased, and death-bed charges, including fees for medical attendance, and board and lodging for one month previous to his death, shall be paid before all debts.

321. Expenses to be paid next after such expenses.-The expenses of obtaining probate or letters of administration, including the costs incurred for or in respect of any judicial proceedings that may be necessary for administering the estate, shall be paid next after the funeral expenses and death-bed charges. --------------------------------------------------------------------- 1 Subs. by Act 3 of 1951, s. 3 and Sch., for "the States". 2 The words "of India" omitted by Act 48 of 1952, s. 3 and Sch. II.

322. Wages for certain services to be next paid, and then other debts.

322. Wages for certain services to be next paid, and then other debts.-Wages due for services rendered to the deceased within three months next preceding his death by any labourer, artizan or domestic servant shall next be paid, and then the other debts of the deceased according to their respective priorities (if any).

323. Save as aforesaid, all debts to be paid equally and rateably.

323. Save as aforesaid, all debts to be paid equally and rateably.-Save as aforesaid, no creditor shall have a right of priority over another; but the executor or administrator shall pay all such debts as he knows of, including his own, equally and rateably as far as the assets of the deceased will extend.

324. Application of moveable property to payment of debts where domicile not in India.

324. Application of moveable property to payment of debts where domicile not in India.-(1) If the domicile of the deceased was not in 1*[India], the application of his moveable property to the payment of his debts is to be regulated by the law of 1*[India]. (2) No creditor who has received payment of a part of his debt by virtue of sub-section (1) shall be entitled to share in the proceeds of the immoveable estate of the deceased unless he brings such payment into account for the benefit of the other creditors. (3) This section shall not apply where the deceased was a Hindu, Muhammadan, Buddhist, Sikh or Jaina or an exempted person. Illustration A dies, having his domicile in a country where instruments under seal have priority over instruments not under seal leaving moveable property to the value of 5,000 rupees, and immoveable property to the value of 10,000 rupees, debts on instruments under seal to the amount of 10,000 rupees, and debts on instruments not under seal to the same amount. The creditors holding instruments under seal receive half of their debts out of the proceeds of the moveable estate. The proceeds of the immoveable estate are to be applied in payment of the debts on instruments not under seal until one-half of such debts has been discharged. This will leave 5,000 rupees which are to be distributed rateably amongst all the creditors without distinction, in proportion to the amount which may remain due to them.

325. Debts to be paid before legacies.-Debts of every description must be paid before any legacy.

326. Executor or administrator not bound to pay legacies without indemnity.

326. Executor or administrator not bound to pay legacies without indemnity.-If the estate of the deceased is subject to any contingent liabilities, an executor or administrator is not bound to pay any legacy without a sufficient indemnity to meet the liabilities whenever they may become due. --------------------------------------------------------------------- 1 Subs. by Act 3 of 1951, s. 3 and Sch., for "the States".

327. Abatement of general legacies.-If the assets, after payment of debts, necessary expenses and specific legacies, are not sufficient to pay all the general legacies in full, the latter shall abate or be diminished in equal proportions, and, in the absence of any direction to the contrary in the will, the executor has no right to pay one legatee in preference to another, or to retain any money on account of a legacy to himself or to any person for whom he is a trustee.

328. Non-abatement of specific legacy when assets sufficient to pay debts.

328. Non-abatement of specific legacy when assets sufficient to pay debts.-Where there is a specific legacy, and the assets are sufficient for the payment of debts and necessary expenses, the thing specified must be delivered to the legatee without any abatement.

329. Right under demonstrative legacy when assets sufficient to pay debts and necessary expenses.

329. Right under demonstrative legacy when assets sufficient to pay debts and necessary expenses.-Where there is a demonstrative legacy, and the assets are sufficient for the payment of debts and necessary expenses, the legatee has a preferential claim for payment of his legacy out of the fund from which the legacy is directed to be paid until such fund is exhausted and if, after the fund is exhausted, part of the legacy still remains unpaid, he is entitled to rank for the remainder against the general assets as for a legacy of the amount of such unpaid remainder.

330. Rateable abatement of specific legacies.-If the assets are not sufficient to answer the debts and the specific legacies, an abatement shall be made from the latter rateably in proportion to their respective amounts. Illustration A has bequeathed to B a diamond ring valued at 500 rupees, and to C a horse, valued at 1,000 rupees. It is found necessary to sell all the effects of the testator; and his assets, after payment of debts, are only 1,000 rupees. Of this sum rupees 333-5-4 are to be paid to B, and rupees 666-10-8 to C.

331. Legacies treated as general for purpose of abatement.-For the purpose of abatement, a legacy for life, a sum appropriated by the will to produce an annuity, and the value of an annuity when no sum has been appropriated to produce it, shall be treated as general legacies. CHAPTER VIII Of Assent to a Legacy by Executor or Administrator CHAPTER VIII Of Assent to a Legacy by Executor or Administrator

332. Assent necessary to complete legatee's title.-The assent of the executor or administrator is necessary to complete a legatee's title to his legacy. 157 Illustrations (i) A by his will bequeaths to B his Government paper which is in deposit with the Imperial Bank of India. The Bank has no authority to deliver the securities, nor B a right to take possession of them, without the assent of the executor. (ii) A by his will has bequeathed to C his house in Calcutta in the tenancy of B. C is not entitled to receive the rents without the assent of the executor or administrator.

333. Effect of executor's assent to specific legacy.-(1) The assent of the executor or administrator to a specific bequest shall be sufficient to divest his interest as executor or administrator therein, and to transfer the subject of the bequest of the legatee, unless the nature or the circumstances of the property require that it shall be transferred in a particular way. (2) This assent may be verbal, and it may be either express or implied from the conduct of the executor or administrator. Illustrations (i) A horse is bequeathed. The executor requests the legatee to dispose of it, or a third party proposes to purchase the horse from the executor, and he directs him to apply to the legatee. Assent to the legacy is implied. (ii) The interest of a fund is directed by the will to be applied for the maintenance of the legatee during his minority. The executor commences so to apply it. This is an assent to the whole of the bequest. (iii) A bequest is made of a fund to A and after him to B. The executor pays the interest of the fund to A. This is an implied assent to the bequest to B. (iv) Executors die after paying all the debts of the testator, but before satisfaction of specific legacies. Assent to the legacies may be presumed. (v) A person to whom a specific article has been bequeathed takes possession of it and retains it without any objection on the part of the executor. His assent may be presumed.

334. Conditional assent.-The assent of an executor or administrator to a legacy may be conditional, and if the condition is one which he has a right to enforce, and it is not performed, there is no assent. Illustrations (i) A bequeaths to B his lands of Sultanpur, which at the date of the will, and at the death of A, were subject to a mortgage for 10,000 rupees. The executor assents to the bequest, on condition that B shall within a limited time pay the amount due on the mortgage at the testator's death. The amount is not paid. There is no assent. (ii) The executor assents to a bequest on condition that the legatee shall pay him a sum of money. The payment is not made. The assent is nevertheless valid.

335. Assent of executor to his own legacy.-(1) When the executor or administrator is a legatee, his assent to his own legacy is necessary to complete his title to it, in the same way as it is required when the bequest is to another person, and his assent may, in like manner, be expressed or implied. (2) Assent shall be implied if in his manner of administering the property he does any act which is referable to his character of legatee and is not referable to his character of executor or administrator. Illustration An executor takes the rent of a house or the interest of Government securities bequeathed to him, and applies it to his own use. This is assent.

336. Effect of executor's assent.-The assent of the executor or administrator to a legacy gives effect to it from the death of the testator. Illustrations (i) A legatee sells his legacy before it is assented to by the executor. The executor's subsequent assent operates for the benefit of the purchaser and completes his title to the legacy. (ii) A bequeaths 1,000 rupees to B with interest from his death. The executor does not assent to his legacy until the expiration of a year from A's death. B is entitled to interest from the death of A.

337. Executor when to deliver legacies.-An executor or administrator is not bound to pay or deliver any legacy until the expiration of one year from the testator's death. Illustration A by his will directs his legacies to be paid within six months after his death. The executor is not bound to pay them before the expiration of a year.

338. Commencement of annuity when no time fixed by will.-Where an annuity is given by a will and no time is fixed for its commencement, it shall commence from the testator's death, and the first payment shall be made at the expiration of a year next after that event.

339. When annuity, to be paid quarterly or monthly, first falls due.

339. When annuity, to be paid quarterly or monthly, first falls due.-Where there is a direction that the annuity shall be paid quarterly or monthly, the first payment shall be due at the end of the first quarter or first month, as the case may be, after the testator's 159 death; and shall, if the executor or administrator thinks fit, be paid when due, but the executor or administrator shall not be bound to pay it till the end of the year.

340. Dates of successive payments when first payment directed to be made within a given time or on day certain: death of annuitant before date of payment.

340. Dates of successive payments when first payment directed to be made within a given time or on day certain: death of annuitant before date of payment.-(1) Where there is a direction that the first payment of an annuity shall be made within one month or any other division of time from the death of the testator, or on a day certain, the successive payments are to be made on the anniversary of the earliest day on which the will authorises the first payment to be made. (2) If the annuitant dies in the interval between the times of payment, an apportioned share of the annuity shall be paid to his representative.

CHAPTER X Of the Investment of Funds to provide for Legacies

CHAPTER X Of the Investment of Funds to provide for Legacies

341. Investment of sum bequeathed, where legacy, not specific, given for life.

341. Investment of sum bequeathed, where legacy, not specific, given for life.-Where a legacy, not being a specific legacy, is given for life, the sum bequeathed shall at the end of the year be invested in such securities as the High Court may by any general rule authorise or direct, and the proceeds thereof shall be paid to the legatee as the same shall accrue due.

342. Investment of general legacy, to be paid at future time: disposal of intermediate interest.

342. Investment of general legacy, to be paid at future time: disposal of intermediate interest.-(1) Where a general legacy is given to be paid at a future time, the executor or administrator shall invest a sum sufficient to meet it in securities of the kind mentioned in section 341. (2) The intermediate interest shall form part of the residue of the testator's estate.

343. Procedure when no fund charged with, or appropriated to, annuity.

343. Procedure when no fund charged with, or appropriated to, annuity.-Where an annuity is given and no fund is charged with its payment or appropriated by the will to answer it, a Government annuity of the specified amount shall be purchased, or, if no such annuity can be obtained, then a sum sufficient to produce the annuity shall be invested for that purpose in securities of the kind mentioned in section 341.

344. Transfer to residuary legatee of contingent bequest.-Where a bequest is contingent, the executor or administrator is not bound to invest the amount of the legacy, but may transfer the whole residue of the estate to the residuary legatee, if any, on his giving sufficient security for the payment of the legacy, if it shall become due.

345. Investment of residue bequeathed for life, without direction to invest in particular securities.

345. Investment of residue bequeathed for life, without direction to invest in particular securities.-(1) Where the testator has bequeathed the residue of his estate to a person for life without any direction to invest it in any particular securities, so much thereof as is not at the time of the testator's decease invested in securities of the kind mentioned in section 341 shall be converted into money and invested in such securities. (2) This section shall not apply if the deceased was a Hindu, Muhammadan, Buddhist, Sikh or Jaina or an exempted person.

346. Investment of residue bequeathed for life, with direction to invest in specified securities.

346. Investment of residue bequeathed for life, with direction to invest in specified securities.-When the testator has bequeathed the residue of his estate to a person for life with a direction that it shall be invested in certain specified securities, so much of the estate as is not at the time of his death invested in securities of the specified kind shall be converted into money and invested in such securities.

347. Time and manner of conversion and investment.-Such conversion and investment as are contemplated by sections 345 and 346 shall be made at such times and in such manner as the executor or administrator thinks fit; and, until such conversion and investment are completed, the person who would be for the time being entitled to the income of the fund when so invested shall receive interest at the rate of 4 per cent. per annum upon the market-value (to be computed as at the date of the testator's death) of such part of the fund as has not been so invested: Provided that the rate of interest prior to completion of investment shall be six per cent. per annum when the testator was a Hindu, Muhammadan, Buddhist, Sikh or Jaina or an exempted person. 348. Procedure where minor entitled to immediate payment or possession of bequest, and no direction to pay to person on his behalf. 348. Procedure where minor entitled to immediate payment or possession of bequest, and no direction to pay to person on his behalf.-(1) Where, by the terms of a bequest, the legatee is entitled to the immediate payment or possession of the money or thing bequeathed, but is a minor, and there is no direction in the will to pay it to any person on his behalf, the executor or administrator shall pay or deliver the same into the Court of the District Judge, by whom or by whose District Delegate the probate was, or letters of administration with the will annexed were, granted to the account of the legatee, unless the legatee is a ward of the Court of Wards. (2) If the legatee is a ward of the Court of Wards, the legacy shall be paid to the Court of Wards to his account. (3) Such payment into the Court of the District Judge, or to the Court of Wards, as the case may be, shall be a sufficient discharge for the money so paid. 161 (4) Money when paid in under this section shall be invested in the purchase of Government securities, which, with the interest thereon, shall be transferred or paid to the person entitled thereto, or otherwise applied for his benefit, as the Judge or the Court of Wards, as the case may be, may direct.