Report No. 110
17.14. Section 118.-
Section 118 imposes certain restrictions in relation to bequests for religious or charitable uses. If the testator has a nephew or niece or any "nearer relative", he cannot bequeath any property to religious or charitable uses, except by a executed not less than 12 months before his death, and (ii) deposited within six months from its execution in some place provided by law for the safe custody of the wills of living persons. This section does not apply to Hindus, etc. The section has suffixed to it certain illustration.
The illustrations to section 118 have been held to be merely enumerative.1
There is no definition, in the section, of the expression 'religious' or of the expression, 'charitable'. Accordingly, the expressions will have to be construed in conformity with such judicial decisions as may be applicable.
The object of imposing this restriction is to prohibit death-bed bequests to religious or charitable uses by persons having near relation.2 Apparently, the assumption is, that there might be undue pressure in such circumstances.
1. Commissioner of Income-Tax v. National Mutual Association, ILR 57 Born 519.
2. Paruck Succession Act, (1977), p. 313.