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Section 331: Legacies treated as general for purpose of abatement

Indian Succession Act • Official Statutory Text & Practice Guide

Statutory Regulation
Legal Standard
Competent Court / Tribunal
Act 1925
Section 330 All 391 Sections of Indian Succession Act Section 332

Legal Commentary & Landmark Judgments: Section 331

Section 331 of the Act establishes that legacies given for life, sums directed to purchase annuities, or demonstrative legacies whose designated source has failed are assimilated to general legacies for the statutory purpose of abatement.

  • Annuity Capitalization for Abatement: A bequest of a life interest or a direction to purchase an annuity is treated as a general pecuniary legacy equal to the actuarial capital value of the annuity at the date of the testator's death.
  • Demonstrative Legacies Shorn of Specific Fund: Where a demonstrative legacy fails because the specified fund has ceased to exist or is inadequate, the unsatisfied balance ranks as a general legacy and abates rateably with all other general pecuniary legacies.
  • Subordination to Specific Bequests: Legacies categorized under this section abate in full before any specific bequest can be subjected to rateable reduction under Section 330.
Key Landmark Precedents:
  • In re Richardson; Richardson v. Richardson [1915] 1 Ch 353: Held that where an annuity is given without a charged specific fund, its capitalized value must abate proportionately alongside other general pecuniary bequests if the estate is deficient.
  • Mullins v. Smith (1860) 1 Dr & Sm 204: Ruled that when the primary fund designated for a demonstrative legacy is adempted or exhausted, the bequest loses its preferential status and abates as a pure general legacy.
Courtroom Practice & Strategic Litigation Guidance:

In contentious administration matters involving annuities, counsel must obtain a certified actuarial valuation of the life interest or annuity as on the date of death. Pleadings must ensure the demonstrative bequest is not treated as adempted, but correctly transferred to the general legacy pool for rateable distribution.

Section 330 All 391 Sections of Indian Succession Act Section 332