Report No. 110

Gifts in Contemplation of Death: Section 191

(97) Section 191 should be extended to Hindus etc. by amending the Third Schedule.1

1. Para. 32.9.

(98) In regard to section 192, judicial interpretation of the word "succession" should be codified by adding, after the word "succession" wherever it occurs in the section, the words "testamentary or intestate".1

1. Para. 33.3.

(99) With reference to section 200 (suit in the name of the curator), it should be made clear that it is not necessary that the curator must have been specifically authorised to institute or defend the suit.1 It should also be made clear, by amending section 200, that it is not necessary for the curator to obtain a succession certificate before instituting a suit to recover the debt.2

Drafts of Explanations 1 and 2, to be added to section 200 on the above points, are suggested.2

1. Para. 33.12.

2. Para. 33.13.

3. Para. 33.14.