Arindam Mukherjee, J. - (1.) A very reputed businessman, namely, Jit Paul Aggarwal, also known only as Jit Paul said to have left behind a Will dated 23rd May, 1990(hereinafter referred to as the said Will). Under the said Will, he appointed his brother Swaraj Paul to be the sole executor and trustee. The said Jit Paul died on 3rd June, 2009. The probate of the Will was not applied for by the named executor. Under such circumstances, one of the beneficiaries and a legatee, namely, Karan Paul applied for letters of administration over and in respect of the estate of Jit Paul, with the said Will annexed (hereinafter referred to as the said application). The said application for grant of letters of administration was objected to by Ms. Kamala Jindal and Mrs. Sushma Berlia. The said application for letters of administration being PLA No.263 of 2011 was set down as contentious cause and was thereafter marked as Testamentary Suit No.8 of 2017.
(2.) Before the testamentary number was allotted to the said proceedings for grant of letters of administration, an application was made therein being GA 1188 of 2016, inter alia, for appointment of an administrator pendente lite. The said GA being no.1188 of 2016 was disposed of by an order dated 7th February, 2017, wherein Mr. Shyamal Sarkar, a learned senior advocate, was appointed as administrator pendente lite to discharge all duties and functions in terms of the provisions contained in Section 247 of the Indian Succession Act, 1925 (hereinafter referred to as the Act of 1925). The said order provides as follows : "The Administrator pendente lite is at liberty to appoint a Chartered Account of his choice for the purpose of the preparation of the accounts including the list of the debtors and creditors of the testator and shall also take possession of the assets comprised in the estate of the said testator. If any of the immovable property is in actual and physical possession of any properties of the family of the testator, such possession shall be allowed to continue under the said Administrator pendente lite and it is open to the Administrator pendente lite to take appropriate steps in this regard. Apart from the administration and the management of the estate of the testator, the Administrator pendente lite shall also prepare the accounts with the help of the Chartered Accountant so appointed and shall see that the Returns are filed with the Income Tax Authorities. The Administrator pendente lite is further allowed to defend or prosecute any legal proceedings, if occasion so arises and shall submit the report before this Court on quarterly basis indicating the exact state of affairs."
(3.) By another order dated 20th December, 2016, passed in GA 2829 of 2016, Mr. Mahendra Parasrampuria was appointed to do the following : "shall verify and scrutinize the records and the accounts pertaining to the estate of Jit Paul, since deceased and shall give a report of audit upon preparation of the Return to be submitted before the Income Tax Authority on or before 31st December, 2016. All the parties who are directly or indirectly in possession of any of the relevant documents are directed to cooperate, assist and help the Chartered Accountant in discharging such duties and shall not unnecessarily raise any objection which would either hamper the audit or filing of the Return on or before the said date. The remuneration of the Chartered Accountant shall be borne equally by the contesting parties before this Court in equal share. Only for the purpose of signing the Return which shall be filed before the Income Tax Authority prepared by the said Chartered Account, Mr.Karan Paul is authorized in this regard. Such authorisation is limited to this extent of filing the Return with the Income Tax Authority and shall not be construed to have bestowed any further power.";