Section 202: Accounts to be filed by curator

Indian Succession Act • Official Statutory Text & Practice Guide

Statutory Regulation
Legal Standard
Competent Court / Tribunal
Act 1925

Legal Commentary & Landmark Judgments: Section 202

Section 202 mandates that every Curator must file regular accounts of all receipts and disbursements before the District Judge.

  • Filing of Periodic Accounts: The curator must file in the court of the District Judge regular itemized accounts of all moneys received, disbursed, and collected by him in respect of the estate.
  • Quarterly Audit Intervals: Accounts must be filed at such intervals (usually quarterly) as the Judge directs, supported by vouchers, bank passbooks, and rent receipts.
  • Inspection by Claimants: All accounts filed by the curator are open to inspection by the parties, who may file objections and surcharge the accounts for discrepancies.
Key Landmark Precedents:
  • Babu Lal v. Ram Sahai (High Court Precedents): Judicial rulings have established that filing audited accounts under Section 202 is an absolute fiduciary duty; failure to file accounts justifies immediate removal and surcharge.
  • State of Bihar v. Radha Krishna Singh (1983) 3 SCC 118: Affirmed that judicial supervision over curator accounts ensures total transparency in managing public and private distressed estates.
Courtroom Practice & Strategic Litigation Guidance:

Counsel representing claimants should regularly take certified copies of the Section 202 accounts filed by the curator; any unvouched cash withdrawal or unexplained expenditure should be challenged by filing a formal application for surcharge.