14-IA-392-2021 IN TP-377-2008 WITH IAL-3334-2021 IN TP-377-2008.DOC Ashwini IN THE HIGH COURT OF JUDICATURE AT BOMBAY TESTAMENTARY AND INTESTATE JURISDICTION INTERIM APPLICATION NO. 392 OF 2021 IN TESTAMENTARY PETITION NO. 377 OF 2008 Shantadevi Ruparel …Deceased And Bhavana Harish Ruparel & Ors …Applicants In the matter between Yatin Hariram Ruparel & Anr …Petitioners INTERIM APPLICATION (L) NO. 3334 OF 2021 IN TESTAMENTARY PETITION NO. 377 OF 2008 Yatin Hariram Ruparel …Petitioner And Shantadevi Ruparel …Deceased Dr Abhinav Chandrachud, with Aashish Raghuvanshi, Ms Khushboo Rupani & Ms M Mehta, i/b HSA Advocates, for the Applicants. Mr Shanay Shah, with Kevin Pereira, i/b Hassan Khan, for Petitioner No. 1. CORAM: G.S. PATEL, J DATED: 25th March 2021 PC:- Page 1 of 4 25th March 2021 Atul G. Kulkarni Digitally signed by Atul G. Kulkarni Date: 2021.03.26 10:11:14 +0530 14-IA-392-2021 IN TP-377-2008 WITH IAL-3334-2021 IN TP-377-2008.DOC 1. The Interim Application seeks the removal of the two Respondents as administrators of the estate of Shantadevi Ruparel. Letters of Administration were issued on 12th July 2010. 2. The allegation in the petition is that the Respondents have not drawn up or ﬁled accounts. They have not paid the necessary dues in tax. They are also intending to make a preferential distribution from the estate to reward one of the heirs allegedly for eﬀorts taken in regard to some property. Another allegation is that, after the deceased passed away on 19th November 2007, one particular immovable property has been transacted and transferred to a third party without prior leave of the Court, although such leave is a requirement of the grant; and, further that this has been done purportedly acting on a power of attorney given by the deceased during her lifetime and which, obviously, came to an end on her death. 3. On taking instructions, Mr Shah for the Respondents states that as regards the last item, i.e. the immovable property, it was transacted in the lifetime of the deceased. Registration of the transfer document remained to be done for various reasons, but even that was completed before the deceased passed away on 19th November 2007. The property thus was transacted by the deceased or her Constituted Attorney in her lifetime. The property was included in the schedule of assets of the deceased inadvertently. Page 2 of 4 25th March 2021 14-IA-392-2021 IN TP-377-2008 WITH IAL-3334-2021 IN TP-377-2008.DOC 4. He also states that there will be no preferential distribution, that accounts will be drawn up and that all dues to revenue will be paid on time. 5. I will need all these statements as undertakings on a joint Aﬃdavit by the two Respondents on or before 5th April 2021. I will list the matter two days later on 7th April 2021. 6. I am making it clear that even if one of the heirs has expended unusual eﬀorts in regard to any land that was under acquisition, this will not entitle him or her to a higher share in the distribution of the estate than the law permits. Mr Shah readily accepts this. 7. There is one other question that may present an operational diﬃcultly. If returns of the estate are to be ﬁled, then there must be some legally permissible and tenable arrangement by which the administrators can ﬁle those returns and pay the necessary amount of tax, correlating this to some digital ID and a PAN number. The two Respondents will need to consult with their chartered accountants and whatever arrangement is being made must also be explained on Aﬃdavit so that there is no ambiguity about this either going forward. It must be shown that the tax-payment procedure proposed by the two Respondents is permitted in law. 8. In the meantime, Mr Shah clariﬁes that the allegations in the Interim Application are disputed and have already been traversed in what Mr Shah cheerfully calls an Aﬃdavit in Reply, but which, at Page 3 of 4 25th March 2021 14-IA-392-2021 IN TP-377-2008 WITH IAL-3334-2021 IN TP-377-2008.DOC least in its sheer bulk, rivals the telephone directory of a small township. Liberty to Mr Shah’s attorneys to ﬁle nonetheless. 9. List the matter on 7th April 2021 along with other Interim Applications for the post-grant amendment. A copy of the Interim Application is to hand over to Dr Chandrachud. 10. This order will be digitally signed by the Private Secretary/ Personal Assistant of this Court. All concerned will act on production of a digitally signed copy of this order. (G. S. PATEL, J) Page 4 of 4 25th March 2021