April 15 v. SMT. LATIKA BALA DASSI & Ors.

Appeal from the Judgment and Order dated the Smr. Latika Bala 4th September 1951 of the High Court of Judicature Dussiaudothers at Calcutta in Appeal from Original Order No. 131 of 1950 arising out of the Order dated the 29th day of August 1950 of the High Court of Calcutta in its Testamentary Intestate Jurisdiction made in Appli- cation under Section 263 of the Indian Succession Act. P. N. Sen, (A. K. Dutt and S. Chose with him) for the appellant. M. C. Setall"ad, A 11orney-Ge11eral for India (A .N. Sinha. with him) for respondent No. 1. D. N. Mukherji, for respondent No. 2

#1955. April 15. The Judgment of the Court was delivered by SINHA J.-This i~ an appeal against the judgment and order dated the 4th September 1951 of the Cal cutta High Court in its appellate jurisdictii.)n revers ing those dated the 29th August 1950 of a Judge of that Court sitting on the Original Side granting the appellant's prayer for revoking and annulling the probate granted in respect of the last will and testa ment dated the 29th July 1912 of one Bi nod Lal Gho~h. deceased, whom we shall call the testator in the cours.e of this judgment. The testator is said to have executed a will on the 29th July 1912 which was registered on the same date at the Calcutta registry office. By the said will the testator appointed the following five persons· as exe cuttir~ or executrices:- < O Anil Nath Basu, Attorney-at-Law (2) Brindaban Chandra Mitter (These two also figure as attesting witnesses to the will). <.31 His adopted son Charu Chandra Ghose (whon'l \Ve shall call Charu for the sake of brevity) a minor on his attaining majority. ·i • . 272 SUPREME COURT REPORTS l 1955] }955 ii Beliari Ghosh (4) His wife Haimabati Dasi, and (5) His brother's widow Muktakesi Dasi. Sinha J. v. Smt. Latika Bala Da.<si and others He also directed that on the death of the said .Anil Nath Basu, his son Achintya Nath Basu, and on the death of .Brindaban Chandra Mitter, his son Debi Prosad Mitter will take their places respectively as executors; and on the death of his wife Haimabati Dasi, Charu's wife, Latikabala Dasi, and on the death of Muktakesi Dasi, his nephew's wife Sushamabala pasi, will take her place respectively as executrix. It 1s not necessary to set out in detail the legacies created by the will except to state that he created annuities in favour of a number of persons including his wife, his brother's widow Muktakesi Dasi, his daughter-in-law, aforesaid and his niece-in-law Charu. He also made provision in his will for arinual payments in respect of the expenses of certain deities and festivals, as also for the funeral expenses of him sdf and the annuitants aforesaid. He directed his er.r.icutors to accumulate Rs. 12,000 a year out of the balance left after meeting the annuities and the other annua I expenses aforesaid to be paid over to Charu upon the death of the said Latikabala Dasi and Sushama Bala Dasi who were to share the residue, if any, after paying the annuities and other outgoings referred to above. It would thus appear that though the testator intended Charu to be the -owner of his entire estate including the accumulations after meet ing the annuities and the other annual expenses, he did not trust him to the extent of putting that estate into bis hands immediately on his attaining · ma.iority. ·He trusted Charu's wife and the other ladies i.n his though he speci family more than Charu himself, fically stated in the will-. "Provided always that the said adopted son shall be deemed to have a vested interest in the said estate immediately on my death". He appointed his wife Haimabati Dasi as the guardian of the person and property of Charu and of his wife Latikabala Dasi aforesaid. , On the 5th March 1920 the testator is said to have been murdered by Charu who was placed on his trial, 2 S.C.R. SUPREME COURT REPORTS 273 convicted for murder and sentenced to tion for life. Charu served his term of imprinsonment A11il Behari Ghosh and wa& released from jail some time in 1933. transporta- 1955 · v. Smt. Latika Bala Dassi and others Si11haJ. On the 30th September 1921 an application for probate of the will aforesaid was made on the Origi nal Side of the Calcutta High Court on beh::tlf of Anil Nath, Muktakesi Dasi and Latikabala Dasi aforesaid. The application stated that the testator died on the 5th March 1920 at Baranagar, leaving hirn surviving his adopted son Charu and his widow Haimabati D:tsi. The will dated the 29th July 1912 was recited and the five persons named above were said to have been appointed executors and executrices of the will. lt also stated that Brindaban Chandra Mitter, one of the executors named in the will, had died in July 1913 and his son Debi Prosad Mitter was a minor. It also recited the death of Haimabati Dasi on the 22nd May 1921, thus explaining why out of the five executors and executrices named in the will the ap plication had been ri1ade only on behalf of the sur viving three persons. The assets of the testator's estate were stated not to exceed a sum of Rs. 4,75,780/-. The prayer was "that probate of the said wiil may be granted to your petitioners limited with in the Province of Bengal reserving power of making the like grant to the said Charu Chandra Ghose a_!!d the said Debi Prosad Mitter (when he comes of age) when they will come and pray for the same''. The grant was made the same day (i.e., 30th September 1921) which fell during the long vacation and the Judge in charge passed the order-"Order as prayed" no citations being issued. This is material in view of what has been alleged subsequently about this grnnt, as will presently appear. Nothing was heard about these proceedings until the 24th July 1933 when an application was made by Debi Prosad Mitter aforesaid for the grant of probate to him along with Anil Nath Basu ·and Latikabala Dasi. Tn that application. the previous grant of pro h~1tc <litcd the 30th September. 1921. the death of Muktakesi Dasi some time in October 1932 and the 274 SUPREME COURT REPORTS [ 1955] 1955 facr of his attaining majority some time in January Allil 0;:,,~-;; Gliosli 1924 are recited. On the 16th September. 1933 Debi Pwsf!d Milter's application was granted. v. Snu. Latika Bala Dussi m•1 others s;"'"' J. It appears that Latikabala Da5i and Sushamabala Dasi applied to the Calcutta High Court on the 4th December 1933 for an order for discharging e~ecutors appointed previously and for a direction to hand over the entire estate of the testator t0 the ap plicants. In answer to the summons Debi Prasad Mitter made an atlida vit on the 7th Deccm ber 1933 in which he recited the previous grants of the probate made in J 921 and 1933: and stated that the testator Binod Lal Ghosh was inurdered on the 5th March 1920 by Cham and that on the death of Haimabati in May 1921, the testator's first cousin Girish Chandra Ghosh became entitled to the residue of the estate of In that affidavit he set out the gene the testator. alogic11l table of the family of the testator showing how Girish Chandra Ghosh was related to the deceased. He also made pointed reference to the fact that the wrviving grantees of the probate. Anil Nath Basu and Lalikabala Dasi, after the death of Haimabati had not filed any account of the tcst:ltor's estate in their capacity as executor and executrix respectively and that on his obtaining probate of the will those person' had not complied with his request of furnish ing a statement of accounts about their dealings with the testator's estate. He also set out the test of the letter sent by his solicitor to Anil Nath Basu and Lalikabala Dasi. The letter is elated the 4th Decem ber 1933. It does not appear from the record as to what atti tude had been taken by the executor and the executrix aforesaid in answer to the call made by Debi Prasad Mitter for submission of accounts of their dealings with the testator's estate after the grant of probate in 1921 .as aforesaid. Ultimately, on the 16th May, J 1)34 th~ High Court dismissed the appiication for dis charging the persons who had been granted the pro bate. Girish Chandra Ghosh aforesaid died 19.40 without having ,taken any steps in Dcccmhcr. in the court clahning his rights, whatever they were, 2 S.C.R. SUPREME COURT REPORTS 275 testator's estate. Anil Nath Basu also died in July, 1948. He does not appear from the record to have Anil Behari Ghnsh rendered any accounts in respect of his dealings as the s L v:k B . ·11 mt. ati a ma t e WI managing executor 0 Dn.ui and others d t e ecease . f h d f h 1955 . 0 Sinha.!. It was not until the 17th September, I 949 that the appellant, who is one of the four sons of the said Girish Chandra Ghosh, made an application to the Calcutta High Court on the Original Side praying that the pro bates dated the 30th September, 1921, and the 16th September, ·1933 in respect of the will dated the 29th Ju!y, 1912 be revoked, annulled and/or set aside and that an administrator pendente lite be appointed. The petition runs into about twenty printed pages setting out the petitioner's relationship with the testator, the will and the grant of the probates as aforesaid, murder of the testator by Charu, his trial, conviction and sentence for that murder. It was also averred that the testator had "intended to revoke his said will of 29th July, 1912". Then follows a long recital of facts tending to that conclusion. Then follows para. 19 which is in these· terms:~ "From the said correspondence and papers it is absoiutely clear that the said testator revoked his will of 2C)th ·July, 1912. Your petitioner submits that arrangements were being made for handing over the estate of the said Binod Lal Ghosh, deceased, in the hands of the Administrator-General of Bengal for the purpose of charity but the said · purpose did not mature and under the circumstances your petitioner submits that the said will of 29th July, 1912 ha" been revoked bv the said testator and no further will was executed in its place or stead". Para. 23 is a statement of the grounds on which the case for revocation of the grants is founded. That paragraph is in these terms:- "Your petitioner submits that the probates here in should be revoked as a just cause for doing so exists inter alia, on the following grounds: (a) That no notice of either application for pro bate was served on your petitioner's father, although he was the nearest male relative alive at the time when the said Binod Lal r.hosh was murdered; 1955 Anil Beltari G!10sh v. Snit. latika Bala Da.<;.r;f and others Sinha J. 276 SUPREME COURT REPORTS [1955] (b) That the grants were obtained fraudulently; le) That the grants were obtained by means of an untrue allegation of a fact essential to justify the grant; (d) That the grants were obtained by making a false declaration that the property was valued only at Rs. 4,75,780/-. although the High Court in its Criminal .Jurisdiction had stated in 1920 that the estate of the said Binod Lal Ghosh was over Rs. 40,00,000/-; le) That the grants in any event. are useless and inoperative; (f) That there was no filing of accounts; lg) That the grants were issued hy concealing the fact~ of the intention of the said testator to revoke the will; (h) That the deceased never Ordinary Original Civil Jurisdiction of this Hon'ble Court". lived within The application was opposed by Latikabala Dasi chiefly on the ground that no citation to Girish Chan that in any event, he was dra Ghosh was necessary, cognisant of the probate proceedings and of the estate being administered by the executors and that he stood by. It was denied by her that the said Girish Chandra Ghosh was the nearest inale relative of the testator or thflt Charu had murdered his adoptive father. It was also denied that the testator had revoked hts will and that he died intestate as a result of which the petitioner and his three brothers became entitled to succeed to his estate. Achintva Nath Basu took similar grounds in opposition to the application for revoca tion. Debi Prosad Mitter by an affidavit of his own denied that there had been any just cause for revok ing the probate but added that he had been discharged on his own application from further acting as one of the executors of the testator's will. Though no issues were framed. the m1in grounds for revocation or annulment of the probates were as stated in para. 23 set out above. Mr. Justice P. B. Mukherjee who dealt with the case on the Original Side, after an elaborate consideration of the facts and circumstances of the case. passed orders revokin~ 2 S.C.R. SUPREME COURT REPORTS 277 · · I 1955 L v: Sinha J. and annulling the grants aforesaid and directing "that the will be proved in solemn form on notice to the AnilBehari Ghosh applicant 11,nd the other sons of Girish and also after s · l h d . II · mt. at1ka Ba a a genera c1tat10n to er persons mtereste m t e Dassi and others estate". He also appointed the applicant, the appel lant before us, as an administrator pendente lite with usual powers to take charge of the estate, with costs to the applicant to be paid out of the estate. He directed the other opponents-respondents to bear their own costs. On the points in controversy he came to the conclusion that Girish was related to the testator as a cousin, that there was no acquiescence on the part of Girish barring the appellant from pursuing his remedy. that the non-citation of Girish was by itself not sufficient to invalidate the grant, but that cir- cumstance in conjunction with other facts, viz., of material concealment of the fact that Cham had murdered the testator and that the testator had enter- tained an intention to revoke the will, though it had not actually been revoked, was sufficient ground for revoking the grant. He held further, on the authority of the decision in Mokshadayini v. Karnadhar(') the question whether the will had as a matter of fact been revoked would form the subject matter for final determination after the revocation of the grants when fresh proceedings will be taken after due citation. He also held that in the circumstances of this case, though there was no averment of wilful default in exhibiting an inventory and accounts 0f the testator~ est::itc. the executors were actually guilty of such a default and there was thus just cause for revoking the grant. He did not hold the other grounds of attack against the grant made out by the applicant; that is to S(IV, he did not find it established that the estate was ~vorth over Rs. 40,00,000 and that the declara- tion of the value of the testator's estate at Rs. 4,75,780 war; false or fraudulent or that the grant had become useless or inoperative otherwise. or that the case could not be heard by the Calcutta High Court, on the Original Side. . On appeal by latikabala Dasi, the Appellate Bench m 19 rw. N. t 10&. . 36-8 SCI/ND/82 278 SUPREME COURT REPORTS [1955] 1955 Sinha J. consisting of Sir Trevor Harries, C.J. and Banerjee, J ., A11il Belwri Ghosh allowed the appeal and dismissed the application for Smt. La~ika Bala revocation of the probate with costs of both the Dassi and others courts. They held that the will in question was genuine and valid in view of the evidence and of the fact that its genuineness or validity had not been questioned specifically in the pleadings. They also held that there was no revocation of the will or even an intention on the part of the testator to revoke the will. They also held that Girish was entitled t0 citation but that the non-citation did not materially affect the grant of the probate and that at any rate, Girish being fully aware of the grant stood by, and therefore acquiesced in the grant, and did not take any steps at the right time t0 question the grant. They therefore did not think it just and expedient to reopen the proceedings when they were satisfied that there was no real and substantial attack against the genuineness and vali dity of the will itself. Jn this appeal it has been argued on behalf of the appellant on the authority of the decision in Moksha dayini v. Karnadhar(') that the Appeal Court should have agreed with the Judge on the Original Side in holding that there was material concealment of facts which considered along with the admitted position that no citation had been taken against Girish Chandra Ghosh had vitiated the proceedings for the grant of probate and that the question of the genuine ness or validity of the will should have been left over for determination at a later stage of the proceedings. It was also argued that the omission to exhibit the accounts was in the circumstances of this case wilful default without reasonable cause within the meaning of the Jaw and was sufficient by itself to entitle the applicant to a revocation. It was also argued that no grounds had been made out in fact to support the legal conclusion drawn by the Appeal Court that there had been an acquiescence on the part of Giri~h. On behalf of the 1st respondent the conclusion of the Appeal Bench has been supported on all the grouT)ds. On behalf of the respondent Debi Prasad Mitter. (I) 19 C. W. N.1108. ' I ,J 2S.C.R. SUPREME COURT REPORTS 279 was contended that he had been unnecessarily pleaded at all the stages and that he should have been Anil Behari Ghosh s 2ranted his costs out of the estate of the deceased. L v:k B l mt. all a a a Dassi and others im- 1955 ~ Sinha J. incorporated The grant of probate was made under the provi sions of the Probate and Administration Act V of (1881); but the Indian Succession Act (XXXIX of 1925) consolidated the law relating to intestate and testamentary succession and other Acts relating to the same subject1 including Act V of 1881. In order to be entitled to a revocation or annulment of the grant aforesaid the appellant has to bring his case within the purview of section 263 of the Indian Succession Act (XXXIX of 1925), which Nill hereinafter be referred to as the Act). Section 263 of t-he Act is substantiallv in the same terms as section 50 of Act V of 188 ( Section 263 provides that "The grant of probate or letters of administra tion may be revoked or annulled for just cause" Under the Explanation- "Just cause shall be deemed to exist where-- (a1 to obtain the grant were the proceedings defective in substance, or (.b) the grant was obtained fraudulently by mak ing a false suggestion, or by concealing from the court something material to the case, or (c) the grant was obtained by means of an untrue allegation of a fact essential in point o( law to .iustify the grant, though such allegation was made in igno rance or inadvertently, or (d) the grant has become useless and inoperative through circumstances, or (e) the person to whom the grant was made has wilfully and without reasonable cause omitted to exhihit an inventory or account in accordance with the provisions of Chapter VII of this Part, or has exhibited under that Chapter an inventory or account which is untrue in a material respect". After the explanation. there are eight illustrations of · the grounds on which a grant of probate may be re voked. of which the first three are material. They are as follows:- 180 SUPREME COURT REPORTS [ 1955] 1955 "(i) The court by which the grant was made had Anil .Behari Ghosh no jurisdictfon. sm1. 1:-arika Bala Dam and others who ought to have been cited. (ii) The grant was made without citing parties Sinha J. (iii) fhe will of which probate was obtained was forged or revoked". In this case the appellant tried to take advantage of the first illustration also, by suggesting in one of the grounds set out in para. 23 of his petition quoted above that· the testator never lived within the Ordi nary OnginaJ Civil Jurisdiction of the Calcutta High Court in exercise of which the grant in question had been made. But that ground was negatived by the trial Judge and as it was not pressed before us, no more need be said about it. It was vehemently argued at all stages oi the case including the appeal before us that admittedly no citation was issued against Girish Chandra Ghosh aforesaid and as he was the person most interested iri the testator's estate besides the. legatees named in the will, the case came directly within the purview of clause (a) of the Explanation and Illustration (ii) quoted above. Girish Chandra Ghosh has been found by the Judge in the first instance to have been the per~on most vitally interested in the estate of the testator, whether he died intestate or leaving a will, in the events which had happened. The learned counsel for the contesting respondent suggested that it ·had not been found by the lower Appellate Court as a fact upon the evidence adduced in this case, Girish was the nearest agnate of the testator or that though Cham had murdered his adoptive father, these matters had been assumed as facts. The courts below have referred to good and reliable evidence in support of the finding that Girish was the nearest reversioner to the estate of the testator. If the will is a vaJid and genuine will, there is intestacy in respect of the interest created in favour of Charu, if he was the murderer of the testator. On this question the courts below have assumed on the basis of the judg ment of conviction and sentence passed hy the Hfoh Conrt in the sessions trial that Cham was 2 S.C.R. SUPREME COURT REPORTS 281 1955 Sin/ta J. in case of is noteworthy intestacy after testator's daughter-in-law and murderer. Though that judgment is relevant only to show that there was such a trial resulting in the con- A11il Behari Ghosh viction and .sentence of Charu to transportation for smi. La7ika Bala life, it is not evidence of the fact that Cham was the Dassi and others murderer. That question has to be decided on evi- dence. However, for purposes of this case we shall assume in favour of the appellant that Charu was the murderer. The result of such an assumption is that Girish being the nearest reversioner to the estate of the testator, testator's widow in 1921; or in case death of the of testamentary succession after the death of the t\yo legatees, nephew's wife aforesaid, and the failure of the legacy in favour of Charu on account of the murder would, in either event, have sufficient interest in the estate of the testator to entitle him to challenge the grant and to obtain revocation. But Gidsh who died in 1940, lived for about 19 years after the grant and took no steps in that direction. There may be some doubt as to Girish's knowledge of the probate proceedings and of the grant until 1933; but, in om opinion, there is ample evidence 1!1 support of the finding arrived at by the Court of Appeal below that Girish was aware of the grant at the latest in 1933 when Debi Prasad Mitter took proceedings to obtain a grant in his own favour also. In his appli- cation, as indicated above, he clearly stated that Charu was the murderer of his adoptive father and that Girish would succeed to his estate, which other- wise would have gone to Charu. If Girish had initiated proceedings for revocation of the grant and had in- sisted on the will being proved in his presence, courts would have had no difficulty in having all the necessary evidence before it because the chief person who had played the most leading part in. the execu- :tion of the will, in its registration and in its being admitted to probate, viz., Anil Nath Basu, was then alive and could have been examined. But for reasons 'not made clear in these proceedings Girish did .. ot think it worth his while to take any steps in court to 282 SUPREME COURT REPORTS [1955] 1955 Sinha J. challenge the will or the grant. The estate was worth 411il Beliari Glws·li anything between five to forty lakhs, perhaps nearer smi La~ika Bala ~ve lakhs than forty lakhs. Girish was a mere pen Dassi and others s10ner belonging to a middle class family. Either he did not think it worth his while to embark on a liti- _gation with all its uncertainties or he had not the wherewithal to do so. The record as it stands does not satisfactorily explain the reasons why Girish re frained from making any attempts to get this large If the will was not genuine or valid, Girish estate. would take the reversionary estate at once because the testator's widow died in 1921 and there was no other impediment in his way, except to get rid of the will. If, on the other hand, the will was genuine and valid, even then he would stand to gain all the terest which had been bequeathed in favour of Charu. The fact that Girish did not take advantage of his position as the nearest reversioner as on partial testacy goes a long way to support the great pro bability of the will being valid and genuine, especially :as it had been probated and because the appellant in his long petition for revoking the grant has not made the least suggestion casting any doubt on the genuine ness and validity of the will. But it was argued on behalf of the appellant that that stage had not yet arrived and that it would be open to the appellant after obtaining an order of revocation of the grant to show that the will was either not genuine or had not been validly executed. Great reliance 'Nas placed in this connection on the judgment of a Division Bench of the Calcutta High Court in Mokshadayini Dasi v. Karnadhar Manda[(') where the following observations have been made:- "No question of the genuineness of the will arises for consideration till the court has decided that the pr0bate must be revoked on one or more of the grounds specified in section 50 of the Probate and Adminis tration Act. The only matter for consideration at this stage is, whether the appellants have made out a just cause for revocation of the probate which was granted without notice to them: Brindahan v. Suresh- (1) 19 C.W.N. 1108. 2 S.C.R. SUPREME COURT REPORTS 283 1955 war('). The question of genuineness cannot be con- sidered till a case for revocation is made out: Durga- A11il Behari Ghosh vati v. Sourabini!')". v. Smt. Latika Bala The observations relied upon by the appellant were Dassi and Olhers made with reference to the facts of that case and were not intended to be of universal application. As pointed out above, section 263 of the Act also con- templates a case for revocation based on the single ground that the will in respect of which the grant in In such a question was obtained was a forged one. case, whether or not the will was a forged one would be the only question to be canvassed before the court before the order of revocation could be made. Sinha .1. .. Jn our opinion, It was further argued on behalf of the appellant that the appeal should be allowed and the grant re voked on the simple ground, apart from any other considerations, that there had been no citation issued to Girish. this proposition also is much too widely stated. Section 263 of the Act vests a judicial discretion in the court to revoke or annul a grant for just cause. The explanation has indicated the circumstances in which the court can come to the In conclusion that "just cause" had been made out. relied upon clause (a) this connection the appellant quoted above which requires that the proceedings re sulting in the grant squght to be revoked should have been "defective in substance". We are not inclined in substance". to hold "Defective in substance" must mean that the defect was of such a character as to substantially affect the regularity and correctness of the previous proceed If there were any suggestions in the present ings. proceedings or any circumstances were pointed out to show that if Girish had been cited he would have the absence of citation been able to enter a caveat, would have rendered those proceedings "defective in .,;ubstance''. It may be that Girish having been found testator's to have been the next reversioner to the estate in case of intestacy and on the assumption that Charu had murdered the testator, Girish might h:1ve been entitled to a revocation of the grant if he that they were "defective (1) 10 C.L.1. 263 at p. 273. (2) I.L.R. 33-C.I. 1001. 284 SUPREME COURT REPORTS [1955] 1955 Sinha!. had moved shortly after the grant of the probate on Anil Behari Ghosh the simple ground that no citation had been issued to him. The omission to issue citations to persons v. Snu. Latika Bala Dassi and others who should have been apprised of the probate pro- ceedings may well be in a normal case a ground by itself for revocation of the grant. But this is not an absolute right irrespective of other considerations arising from the proved facts of a case. The law has vested a judicial discretion in the Court to revoke a grant where the court may have prima facie reasons to believe that it was necessary to have the will proved afresh in the presence of interested parties. But the present case we are not satisfied in all the circum stances of the case that just cause within the mean ing of section 263 had been made out. \Ve cannot ignore the facts that about 27 years had elapsed after the grant of probate in 1921, that Girish in spite of the ki; iowl~dge of the grant at the latest in 1933 did not take any steps in his lifetime to have the grant re voked, that there was no suggestion that the will was a forgery or was otherwise invalid and that the will was a registered one and had been executed eight ye1rs before the testator's unnatural death. Hence the omission of citations to Girish which ordinarily may have been sufficient for a revocation of the grant was not in the special circumstances of this case suffi cient to justify the court to revoke the grant. Learned Counsel for the appeilant made pointed reference to the deeision of their Lordships of the Judicial Committee of the Privy Council in Rama nandi Kuer v. Kalawati Kuer('). But that case is ;1n !authority for the proposition that where two grounds :are taken for revocation of a grant, viz., (I) persons who ought to have been cited were not cited. and (2\ that the will was a forgery, if the first ground is esta hlished. the onus is upon the opponents to prove that the will is genuine. That case is no authority for the proposition that in every case where there is a defect in citation. the court must order a revoca tion or annulment of the grant. The annulment is a matter of substance and not of mere form. The court (I) L.R. SS I.A. 18. 2S.C.R. SUPREME COURT REPORTS 285 that the will Anil Behari Gho!h 1955 L v:k 8 1 . t d mt. at1 a a a Dassi and others b I "di !may refuse to grant annulment in cases where is no likelihod of proof being offered !admitted to probate was either not genuine or had s d not een v~ I y execute . But, as ng t y pom e out by the lower Appellate Court, in the present case where the validity or genuineness of the will has not been challenged. it would serve no useful purpose to revoke the grant and to make the parties go through the mere formality of proving the will over again. In our opinion. the omission of citation therefore, has had no effect on the regularity of the proceedings resulting in the grant of 1921. . h 1 Sinha J. It was next contended that there had been fraud ulent concealment of material facts from the court in the proceedings of 1921, and that therefore the case came within the purview of clause (b) of the Expla It was said in this connection nation quoted above. that the petition for the grant of probate made in 1921 did not disclose the following material faots:

#1. That Charu was the murderer of the testator; 2. That the testator had revoked the will or had at least intended to revoke the will; and ~. That a false declaration as regards the value of the property constituting the estate of the deceased kstator had been made, that is to say, the applicants for probate had concealed from the court the true valne of the property which was forty lakhs of rupees !and not only Rs. 4,75,780/- as stated by them. It is true that -in para. 4 of the petition for probate it was only stated that Charu had been found guilty of murder by the High Court and was sentenced to transportation for life and had not till then been released from iail. Our attention was also called to the prayer portion of the petition in which the right of Charu to make an application for probate had been ?reserved. We can easily dispose of the last su£!ges tion bv observing that it was a mere formal reserva It has no such sinister significance as is attri tion. huted to it. Tt is also true that there is no statement that Charu had murdered the testr.tor. While agreeing with the Judge' in the first ronrt thnt this was rather disingenuous: we must· also 17-R fI!Nf 182 the aoolication 1955 Anil Behar/ Ghosh v. Stnt. Larika Bala Da.'isi and others SJ11!ta J. 286 SUPREME COURT REPORTS [1955] hold that that concealment, if it was deliberate, was not material to the case. Even if that statement had been made in the petition, that would have had no effect on the grant of probate to the petitioners who were before the court. The fact of the murder is relevant only to this extent, it would affect the legacies in favour of Charu, but the other lega cies would stand and the will would still be open to probate. The last allegation relating to concealment is on th;: question of the value of the property left by the It is not necessary to consider testator by his will. whether if such a concealment had been made out it would have been sufficient to revoke the grant. It is encugh to point out that neither of the courts below has found that the property was really worth any thing like forty lakhs of rupees. This ground has not ibeen pressed before us either. It must therefore be held that the appellant has failed to bring his case within the rule of material concealment. The most serious allegation which c0uld have a determining effect on the grant. if made out, is that the testator had revoked the will. Such an allegation illustration would directly come within quoted above. But unfortunately for the appellant he made no attempt to prove his- allegation that there was any such revocation. Apart from showing that in or about the year 1917 the testator had entertained the intention either of materially altering his will or of altogether revoking is absolutely no it, evidence in support of the allegation that the testator actually revoked the registered will in question. For proving that the will had been revoked, it had to be -shown that the testator had made another will or codicil or by some writing declared his intention to revoke the will. Such a document. is required by section 70 of the Act to be executed manner as a will. Such a revocation could also have been proved. as the section Jays down, by l:iurning, tearing or otherwise destroying the will by the testator him~elf ot by some other person in his presence and by his direction, thus clearly indicating his intention 2 S.C.R. SUPREME COURT REPORTS 287 1955 Sinlza J. of revoking the will. No such proof has been offered the appellant A11il Betuiri Gliosli in this case. But it was argued that would have offered such proof after the order of revo- 51111 . La~ika Bala cation was made by the court. That would be to put D11.,,; and 01/im If an applicant for revoca- the cart before the horse. revoca- tion of a grant alleges as a ground for such tion that the testator had revoked the will, he has got to prove that alleged fact at least prima facie be- to an order of revocation. fore he can be entitled There may be cases where such a proof may be offered at a later stage where the revocation is founded upon other grounds, for example, where the court is satis- the pre- fied that there was substantial defect vious proceedings resulting in the grant, or that the grantee had wilfully and without reasonable cause omitted to exhibit an inventory or account; or some such other ground recognized by section 263 as just cause for annulling the grant has been established. It was also argued· on behalf of the appellant even though he may not have proved that the test- ator had as a matter of fact revoked the will, he is still entitled ground that he had entertained intention of revoking the will. No authority had been cited be- is open fore us in support of to a person who has made a will at any lime to alter or to revoke it; but if he has died leaving a registered will and has not taken any revoke such a wilL it is not enough to allege that the testator had at one time entertained the intention of doing so, translated because such an intention without being into action has no effect on the will actually left by him which must be treated as the last will and testa- ment. to an order of revocation on this contention. _It tangible steps to It remains to consider In this connection ground the last point. viz., whe the explanation ther the case is within clause (e) of to section 263. (f) is the paragraph 23 of the petition quoted above ~mly allegation. The omission to submit accounts is not always synonymous with "wilfully and with out rea~orn~ble cause" omitting to exhihit accounts. Tn certain circumstances omission to submit accounts 1955 Anil Behari Ghosh v. Smt. Latika Bala Dassi and others Sinha J. 288 SUPREME COURT REPORTS [1955) may bring the case within the purview of clause (e) afores~id because the circumstances may tend to' show that the omission was wilful and without -reasonable cause. We have therefore to consider whether in the circumstances of this case the omission to file accounts has the effect of entitling the appellant to an order. of revocation. Under. the will the intended that Anil Nath Basu should function as the managing executor during his lifetime, as will appear from relevant portion of paragraph 17 of the will which is as follows: testator "I direct that my executor Babu Anil Nath Basu shall act alone without interference of my other exe cutors in drawing money from or depositing money to any bank, courts or any other place or places and also in drawing interest of Government Promis sory Note, debentures, etc. and in collecting rents of the houses and also in defending and instituting all suits relating to my estate and for the purpose above to sign cheques, rent bills and all papers any suit in connection with my estate". relating It would thus appear that Anil Nath Basu was not only the most competent man being a trained lawyi!r to administer the estate but had also been vested with the power to handle the cash and a"ccounts by himself without interference by the other executors. He must therefore have hanulcd comings and the outgoings and been respimsible keeping true and proper accounts. Whether or not he did so we do not know, because Girish, as already indicated, never made any attempt to question will or the grant or to call. him to account. We have already made reference to Debi Prasad M itter's cor respondence with Anil Nath Basu, the managing exe cutor, bearing on the question of accounts. There is nothing on the record to show what happened on that demand for accounts by Debi Prasad Mitter. ·The July I 948 and managing executor was alive up till unfortunately for the appellant, he initiated the ·re vocation proceedings more than a year after his death. 1f these proceedings had hcen started in Anil Nath the best person Basu's lifetime. he would have been 2 S.C.R. SUPREME COURT REPORTS 289 1955 Si11/ia J. to how matters stood with to inform the court as that no Auil n;;;;;;; Ghosh reference to the accounts. The fact remains accounts appear from the record of this case to have Smt. La;ika Bala the executors. An application Dassi aud others been submitted by to take notice of the fact that was made before us accounts had been submitted up to date by the l st respondent who is in charge of the testator's estate. But whether or· not the respondent has filed accounts during the pendency of this appeal is wholly irrele- vant. We have to determine whether the omission to submit accounts in the circumstances of this case entitles the appellant to have an order of revocation. In the first place, no proper pleading had been made on this part of the case. It has not been alleged that there has been a wilful default without any reason- able cause. Hence no proper foundation was laid in the pleadings for reception of evidence either way. On that ground alone, in our opinion, the appellant must fail on this part of the case. It may also be pointed out that in all the circumstances of this case referred to above, particularly in view of the fact that it was never suggested that the will in question was not genuine or had not been validly executed, it must be held that the proceedings leading up to this appeal have been misconceived. If the appellant has any locus standi, his remedy lay not against the will or against the grant of probate, but under the will. But it is not for this court to advise what the appellant should have done. As, in our opinion, all the grounds raised on behalf of the appellant for revoking the grant have failed, it the question whether to go is not necessary in question and Girish had acquiesced in the grant had therefore barred the door against the appellant from raising any further questions about it. For the reasons aforesaid we uphold the decision of the court below and dismiss the appeal with costs to the contesting respondent No. 1. There wili be no order as to costs in respect of the other respondent.