Home  /  Indian Succession Act  /  Section 337

Section 337: Executor when to deliver legacies

Indian Succession Act • Official Statutory Text & Practice Guide

Statutory Regulation
Legal Standard
Competent Court / Tribunal
Act 1925
Section 336 All 391 Sections of Indian Succession Act Section 338

Legal Commentary & Landmark Judgments: Section 337

Section 337 embodies the statutory 'Executor's Year' rule, providing that an executor is not bound to pay or deliver any legacy until the expiration of one full year from the date of the testator's death.

  • One-Year Administrative Immunity: Executors and administrators are shielded from legal compulsion to deliver general or specific legacies during the first twelve months following the testator's demise.
  • Purpose of the Moratorium: The statutory period affords personal representatives adequate opportunity to ascertain the liabilities of the estate, collect debts, marshal assets, and liquidate statutory dues without creditor disruption.
  • Discretionary Early Distribution: The section does not prohibit voluntary early distribution; an executor who is satisfied that the estate is amply solvent may safely deliver bequests before the year expires.
Key Landmark Precedents:
  • Wood v. Penoyre (1807) 13 Ves 325: Sir William Grant established that the rule giving the executor a year is merely for convenience in collecting assets and paying debts, not a deferral of the legatee's vested interest.
  • Laxmibai v. Collector of Bombay, (1914) 16 Bom LR 843: Held that no legatee can institute a suit or demand payment of a legacy before the expiration of one year from the testator's death unless the will contains an express direction to pay earlier.
Courtroom Practice & Strategic Litigation Guidance:

Any suit or execution petition filed by a legatee for legacy delivery within one year of the testator's death should be resisted by filing a preliminary demurrer under Order VII Rule 11 of the CPC as premature under Section 337, unless urgent dissipation of specific assets is demonstrated under Section 151.

Section 336 All 391 Sections of Indian Succession Act Section 338