Section 107: Effect of words showing testator's intention to give distinct shares
Indian Succession Act • Official Statutory Text & Practice Guide
Statutory Regulation
Legal Standard
Competent Court / Tribunal
Act 1925
Indian Succession Act • Official Statutory Text & Practice Guide
Legal Commentary & Landmark Judgments: Section 107
Section 107 provides that if a legacy is given to two or more persons in words showing an intention to give distinct shares, and one legatee predeceases the testator, that legatee's share lapses and does not go to the survivors.
The surviving legatees do not take the deceased legatee's share; they receive only their own allotted fractional shares. The lapsed share falls into the general residue under Section 103, or devolves upon statutory heirs as an intestacy under Section 30. Standard phrases indicating distinct shares include 'equally', 'in equal shares', 'share and share alike', or specifying percentages.
Section 107 is an ambush for unwary executors. When a testator bequeaths Rs. 10 lakhs 'to A and B equally', and A dies before the testator, executors often erroneously pay the entire Rs. 10 lakhs to B. Under Section 107, B is entitled to only Rs. 5 lakhs; A's Rs. 5 lakhs lapsed and belongs to the residuary legatee or intestate heirs!