Section 191 Succession Act: Property transferable by gift made in contemplation of death

Section 191 of Indian Succession Act: Property transferable by gift made in contemplation of death

Official Bare Act Text

Override / Mandate Mens Rea (Intent) Actus Reus (Conduct) Punishment Limitation Monetary

(1) A man may dispose, by gift made in contemplation of death, of any moveable property which he could dispose of by will.

(2) A gift is said to be made in contemplation of death where a man, who is ill and expects to die shortly of his illness, delivers, to another the possession: of any moveable property to keep as a gift in case the donor shall die of that illness.

(3) Such a gift may be resumed by the giver; and shall not take effect if he recovers from the illness during which it was made; nor if he survives the person to whom it was made.

Illustrations:

(i) A, being ill, and in expectation of death, delivers to B, to be retained by him in case of A's death,-

a watch:

a bond granted by C to A:

a bank-note:

a promissory note of the Central Government endorsed in blank:

a bill of exchange endorsed in blank:

certain mortgage-deeds.

A dies of the illness during which he delivered these articles.

B is entitled to-

the watch: the debt secured by C's bond:

the bank-note: the promissory note of the Central Government :

the bill of exchange: the money secured by the mortgage-deeds.

(ii) A, being ill, and in expectation of death, delivers to B the key of a trunk or the key of a warehouse in which goods of bulk belonging to A are deposited, with the intention of giving him the control over the contents of the trunk, or over the deposited goods, and desires him to keep them in case of A's death.

A dies of the illness during which he delivered these articles. B is entitled to the trunk and its contents or to A's goods of bulk in the warehouse.

(iii) A, being ill, and in expectation of death, puts aside certain articles in separate parcels and marks upon the parcels respectively the names of B and C. The parcels are not delivered during the life of A.

A, dies of the illness during which he set aside the parcels.

B and C are not entitled to the contents of the parcels.

Legal Commentary & Landmark Judgments: Section 191

Section 191 codifies the doctrine of gifts in contemplation of death (donatio mortis causa), permitting the transfer of movable property conditioned upon the donor's demise from an existing illness.

Donatio Mortis Causa: A gift made in contemplation of death partakes of the dual nature of an inter vivos transfer and a testamentary bequest, applying exclusively to movable property.
Revocability & Delivery: The donor must deliver physical or constructive possession, and the gift remains revocable during the donor's lifetime and fails if the donor recovers from illness.

By express statutory restriction, this doctrine applies exclusively to movable property. Immovable property can never be the subject of a donatio mortis causa in India. Delivery of possession is the indispensable touchstone of validity: symbolic or constructive delivery, such as handing over the keys to a safe containing securities or endorsing a promissory note, satisfies the statute, whereas a mere verbal declaration without physical transfer is wholly void.

Key Landmark Precedents:

Commissioner of Income Tax v. Abdul Rahim, AIR 1965 SC 1703: The Supreme Court affirmed that a donatio mortis causa under Section 191 requires an apprehension of impending death from an existing illness and absolute parting with dominion over the movable property.
Visalatchi Ammal v. Subbaroya Goyan, (1870) 5 Mad HCR 368: The Madras High Court held that delivery of keys to a strongbox containing jewels constitutes valid constructive delivery sufficient to sustain a gift in contemplation of death.

Legal Commentary:

Donatio mortis causa claims are scrutinized with extreme judicial caution to prevent simulated deathbed transfers and fraud against statutory heirs. Litigators must establish clear evidence of actual delivery and demonstrate that the donor did not intend an absolute inter vivos transfer, but a conditional disposition revocable upon recovery.

Section 191: Property transferable by gift made in contemplation of death

Section 191 of Indian Succession Act: Property transferable by gift made in contemplation of death

Legal Commentary & Landmark Judgments: Section 191