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Section 319: As to property of, and debts owing to, deceased

Indian Succession Act • Official Statutory Text & Practice Guide

Statutory Regulation
Legal Standard
Competent Court / Tribunal
Act 1925
Section 318 All 391 Sections of Indian Succession Act Section 320

Legal Commentary & Landmark Judgments: Section 319

Section 319 mandates that the Inventory exhibited by the executor or administrator must include property situated in any part of India.

  • Nationwide Inventory Scope: The inventory must include an exhaustive account of all movable and immovable property, bank accounts, and debts of the deceased in any part of India.
  • Full Geographic Disclosure: The executor cannot omit properties situated in other states or districts; the inventory must be a complete national balance sheet.
  • Duty of Sincere Inquiry: Requires the representative to make diligent inquiries with banks, registrar offices, and companies nationwide.
Key Landmark Precedents:
  • Chiranjilal Shrilal Goenka v. Jasjit Singh (1993) 2 SCC 507: The Supreme Court held that Section 319 guarantees universal accounting across India, preventing executors from secretly appropriating out-of-state assets.
  • Basanti Devi v. Ravi Prakash (2008) 1 SCC 267: Affirmed that suppressing out-of-state properties in the Section 319 inventory amounts to concealment of material facts.
Courtroom Practice & Strategic Litigation Guidance:

In drafting the 6-month inventory under Section 319, include bank accounts, mutual funds, demat folios, and agricultural lands located outside the home state; full disclosure protects the executor against perjury and revocation charges.

Section 318 All 391 Sections of Indian Succession Act Section 320