Citation : 2025 Latest Caselaw 3524 Cal/2
Judgement Date : 17 December, 2025
OD-8 ORDER SHEET
IA No.GA 2 of 2025
In
PLA 300 of 2024
IN THE HIGH COURT AT CALCUTTA
TESTAMENTARY & INTESTATE JURISDICTION
IN THE GOODS OF :
GITA PRASAD ALIAS GITA DEVI ALIAS GITA DEVI PRASAD, DECEASED
BEFORE:
The Hon'ble JUSTICE ARINDAM MUKHERJEE
Date: 17th December, 2025.
Mr. Sanjiv Kr. Trivedi, Ms. Iram Hasan, Mr. Sanket Sarawgi, Mr. Samriddha Sen, Ms. Yukti Agarwal, Advocates for the petitioner.
The Court : This is an application for grant of probate which
involves shares both in physical and in dematerialized form. So far as
shares in physical form are concerned it is submitted that they are
presently in the possession of the executor. In respect of the
dematerialized account it is submitted that the same is maintained from
Salt Lake within the jurisdiction of the State of West Bengal. The
question which falls for consideration is based on several judgments of
this Court which has held that the registered office of the companies
which are situate outside the State of West Bengal are to be considered as
properties and assets. This gives rise to the jurisdiction of this Court to
entertain such an application for grant by invoking the provisions of
Section 300 of the Indian Succession Act, 1925. However, the moment
Section 300 gets attracted it prima facie appears to this Court that the
effect of Section 273 comes into operation, as a consequence whereof the
value of the property and estate effected beyond the limits of the State of
West Bengal in excess of Rs.10,000/- also gets attracted. It also appears
that the moment the High Court is exercising concurrent jurisdiction, the
provision of Section 273(a) gets eliminated and the High Court is not
exercising the jurisdiction as a High Court under Clause 34 of the Letters
Patent, 1865. Furthermore, Clause 34 in view of the excluding provisions
contained therein also appears to have got excluded in view of Section
300 of the 1925 Act which is an act passed by a competent legislature as
indicated in the last portion of Clause 34 of Letters Patent, 1865. This
provision read with the amendment to Section 2(aa) of the 1925 Act prima
facie appears to debar this Court from exercising jurisdiction under
Clause 34 of the Letters Patent, 1865.
The issues are required to be gone into in the light of the two
Division Bench judgments of this Court reported in AIR 2012 Cal 7 [In
Pandraj Kunjilal Sadh (Deceased) and Rai Kumar Sadh v. Santosh Kumari
Mahendra Kumar Sadh] and 2025 SCC OnLine Cal 7999 [In the matter of :
Prabir Chandra Sen, In the matter of : Dhruba Ghosh . . .Appellant].
Mr. Sen, learned Advocate representing the petitioner seeks an
adjournment to look into these provisions and take necessary
instructions.
Let this matter appear in the monthly list of January, 2026.
(ARINDAM MUKHERJEE, J.)
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