No man having a nephew or niece or any nearer relative shall have power to bequeath any property to religious or charitable uses, except by a will executed not less than twelve months before his death, and deposited within six months from its execution in some place provided by law for the safe custody of the wills of living persons:
Provided that nothing in this section shall apply to a Parsi.
Illustrations
A having a nephew makes a bequest by a will not executed and deposited as required— for the relief of poor people; for the maintenance of sick soldiers; for the erection or support of a hospital; for the education and preferment of orphans; for the support of scholars; for the erection or support of a school; for the building and repairs of a bridge; for the making of roads; for the erection or support of a church; for the repairs of a church; for the benefit of ministers of religion; for the formation or support of a public garden. All these bequests are void.
Legal Commentary & Landmark Judgments: Section 118
Section 118, which historically restricted testamentary bequests to religious or charitable uses by persons having near relatives, was declared wholly unconstitutional and void by the Supreme Court in John Vallamattom.
Section 118 stands as a historic precedent in Indian constitutional law, having been invalidated by the Supreme Court to safeguard testamentary freedom without religious discrimination.
In a historic landmark constitutional judgment in John Vallamattom v. Union of India, (2003) 6 SCC 61, the Supreme Court struck down Section 118 as unconstitutional, null, and void for violating Article 14 of the Constitution of India. The Court held that Section 118 was discriminatory against Christians, irrational, and arbitrary, as no such restrictions applied to testators of other religions in India. Following this judgment, Indian Christians and all other citizens possess complete, unrestricted testamentary freedom to bequeath property to religious and charitable causes without any time lag or mandatory deposit requirements.
Section 118 is a monumental landmark in Indian constitutional and succession jurisprudence. Prior to 2003, charitable gifts made by Christians within a year of death routinely failed. Today, Section 118 is completely dead law; testators of all communities can make deathbed charitable bequests without statutory restriction. Litigators must immediately cite John Vallamattom if an opponent attempts to revive Section 118.