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Section 183: Bequest for man's benefit how regarded for purpose of election

Indian Succession Act • Official Statutory Text & Practice Guide

Statutory Regulation
Legal Standard
Competent Court / Tribunal
Act 1925
Section 182 All 391 Sections of Indian Succession Act Section 184

Legal Commentary & Landmark Judgments: Section 183

Section 183 clarifies how a bequest made for a person's benefit is regarded for the purpose of election, establishing that indirect provisions for a person are treated as direct benefits.

  • Benefit Conferred on Another: Where a testator bequeaths property to A for the benefit of B, B is regarded as a legatee for the purpose of election.
  • Application of Election Doctrine: If the testator also disposes of B's own property in the same will, B is put to election whether to accept the beneficial provision or retain his own property.
  • Equivalence to Direct Gift: Treats beneficial interests under testamentary trusts on equal footing with direct legal bequests.
Key Landmark Precedents:
  • C. Beepathuma v. Velasari Shankaranarayana Kadambolithaya (1964) 5 SCR 836: The Supreme Court delivered the locus classicus on election, holding that any person deriving a substantial beneficial interest under an instrument must conform to the entire disposition.
  • Cooper v. Cooper (1874) LR 7 HL 53: The House of Lords landmark ruling codified in Section 183: equitable interests under trusts trigger the doctrine of election just as legal estates do.
Courtroom Practice & Strategic Litigation Guidance:

In estate litigations involving testamentary trusts, counsel cannot argue that the beneficiary escapes election merely because legal title is vested in trustees; under Section 183, the equitable beneficiary is treated as the legatee and must elect.

Section 182 All 391 Sections of Indian Succession Act Section 184