Section 169: Exoneration of legatee's immoveable property for which land-revenue or rent payable periodically

Indian Succession Act • Official Statutory Text & Practice Guide

Statutory Regulation
Legal Standard
Competent Court / Tribunal
Act 1925

Legal Commentary & Landmark Judgments: Section 169

Section 169 regulates the exoneration of a specific legatee's immovable property for which land-revenue or rent was in arrear at the testator's death.

  • Pre-Death Arrears Borne by Estate: Where immovable property specifically bequeathed is subject to arrears of land-revenue, municipal property tax, or leasehold ground rent accrued prior to the testator's death, the arrears must be paid out of the general estate.
  • Post-Death Dues Borne by Legatee: Revenue, taxes, or rent accruing after the date of the testator's death must be paid by the specific legatee.
  • Executor's Discharge Duty: The executor must clear all historical municipal and state tax demands up to the date of death before handing over possession.
Key Landmark Precedents:
  • Navneet Lal v. Gokul (1976) 1 SCC 630: The Supreme Court affirmed that pre-demise statutory liabilities and municipal taxes attach to the testator personally and must be discharged by the general estate under Section 169.
  • Ranganathan Chettiar v. Periakaruppan Chettiar AIR 1957 SC 815: Held that specific devisees receive property cleared of historical sovereign and municipal tax overhangs.
Courtroom Practice & Strategic Litigation Guidance:

When taking delivery of specifically bequeathed real estate, demand that the executor produce municipal tax and utility receipts cleared up to the exact date of the testator's death; Section 169 bars the executor from shifting past tax arrears onto the legatee.