Dipak Kumar Sen, J. - (1.) Paresh Dasgupta, a Hindu governed by the Dayabhaga and a bachelor, died at Calcutta on the 11th April, 1981, leaving him surviving his sister, Usha Dasgupta, the petitioner.
(2.) At the time of his death the deceased, it is alleged, owned and possessed, inter alia:- (a) a business in distribution and exploitation of cinematographic films carried on in the name 'Voice and Vision' at No. 3B, Madan Street, Calcutta ; (b) tenancy right in a flat at No. 3, Bow Street, Calcutta ; (c) a flat in Tardow Main Road, Bombay.
(3.) The petitioner, it is alleged, appointed a Manager of the said business on the 14th April, 1981, and by the 7th May, 1981, an inventory thereof was prepared.;