Mrs.Parvathy Srinivasan v. No Respondent
IN THE HIGH COURT OF JUDICATURE AT MADRAS
(ORDINARY ORIGINAL CIVIL JURISDICTION) TUESDAY, THE 01ST DAY OF OCTOBER 2019 THE HON'BLE MR. JUSTICE R.SUBRAMANIAN A. No.5941 of 2019 in O.P.No.462 of 2018 Mrs.Parvathy Srinivasan, W/o.Sri Srinivasan, No.7/4, Jai Nagar, Second Street, Arumbakkam, Chennai-600 106.
Applicant/Petitioner A.No.5941 of 2019:
Application praying that this Hon'ble Court be pleased to extend the Succession Certificate dated 31/10/2018 and issued on 02/01/2019 in O.P.No.462 of 2018 to the debts more fully set out in the schedule.
Schedule-Debts Sl.No.
Name of the Debtor Amount of debts including Interest on date of application for extension Description and Date of instrument if any, by which the debt is secured debts H.D.F.C.
Kilpauk Branch, Fixed Deposit Rs.3,40,424.77 Rs. 98,913.00 Savings Bank Account No.01241050010444 Current Account No.01242470000118 Total Rs.4,39,337.77 This Application coming on this day before this court for hearing, the court made the following order:
Today, this matter is Posted under the caption for being mentioned.
2. Heard the learned counsel for the applicant. The above application was filed for extension of the Succession Certificate issued on 31.10.2018. In the Original OP, the value of the fixed deposit bearing No.01244470069624 was shown as Rs.2,00,000/- and duty was also paid upon issuance of Succession Certificate for the said sum of Rs.2,00,000/-.
3. According to the petitioner, subsequently it came to light that the maturity value of the aforesaid Fixed Deposit is Rs.3,40,424.77p. and it was discovered that there is a balance sum of Rs.98,913/- in the Current Account of the deceased. According to the applicant these amounts also should be paid over to the applicant. Hence the applicant sought for extension of succession certificate. This application was allowed by me on 20.08.2019 with a direction to the applicant to pay a necessary succession duty. The applicant had however, in the schedule to the said application shown a sum of Rs.4,39,337.77p. as due and payable. The learned counsel would now represent that it is not the correct amount due since Rs.2,00,000/- is already covered by the original Succession Certificate issued on 31.10.2018. Therefore, the extension should be only for a sum of Rs.2,39,337.77p. and the succession duty payable is also only on the sum of Rs.2,39,337.77p. Therefore, the learned counsel requests that the Registry may be directed to collect the succession
duty only in respect of a sum of Rs.2,39,337.77p.
4. Accepting the submissions of the learned counsel, it is clarified that the extension of Succession Certificate is only for a sum of Rs.2,39,337.77p., and the Registry shall collect the Succession Duty only for the said sum of Rs.2,39,337.77p.
Sd/.R.S.M.J.
01.10.2019 //Certified to be a true copy// Dated this the day of 2019.
SU/09.10.2019 COURT OFFICER From 25.09.2008 the Registry is issuing certified copies of the Order/Judgment Decree in this format.