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Interpretation of a will regarding the entitlement of heirs to a family estate under the Indian Income-tax Act. Analysis: The case involved the interpretation of a will executed by Chockalingam Chettiar, a Hindu, regarding the distribution of family properties among his heirs. The will specified that the grandsons of Chockalingam's son, Annamalai, were entitled to the estate, including Narayanan and Viswanathan, who were born before the will's execution. However, the question arose whether subsequent male children of Annamalai were also entitled to a share in the estate. The Income-tax Officer assessed the estate based on the entitlement of Narayanan and Viswanathan, excluding the subsequent sons of Annamalai. The dispute led to appeals and eventually to the High Court for interpretation. The key issue revolved around the interpretation of the will's provisions and the entitlement of heirs as per the Indian Succession Act. The will clearly stated that the grandsons of Annamalai were to inherit the estate, without specifying the inclusion of subsequent male children. The court analyzed the legal principles governing the ascertainment of classes of heirs in wills. Section 111 of the Indian Succession Act stipulates that the date of ascertainment of the class of heirs is the date of the testator's death unless possession of the legacy is deferred beyond the testator's death. In this case, the court determined that there was no provision in the will deferring possession, and thus, the class of heirs was to be ascertained as of the date of the testator's death. The court distinguished a previous case where the period of distribution was determined based on the attainment of majority by a specific heir. In that case, the will explicitly deferred possession until the heirs reached majority, triggering the exception to section 111 of the Succession Act. However, in the present case, there was no such explicit provision for deferred possession, leading the court to conclude that the class of heirs was to be ascertained at the testator's death. Therefore, the subsequent sons of Annamalai were not entitled to a share in the estate as the will did not defer possession or specify their inclusion. In conclusion, the court answered the question in the affirmative, affirming that the assessment based on the entitlement of Narayanan and Viswanathan was valid. The court ruled in favor of the department, indicating that the subsequent sons of Annamalai were not entitled to a share in the estate as per the clear provisions of the will and the Indian Succession Act.
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