Administration De Bonis Non in Indian Succession Law: Doctrinal Evolution and Contemporary Jurisprudence
1. Introduction
The Latin expression administratio de bonis non administratis—commonly abbreviated to “administration de bonis non” (ABN)—denotes the grant of authority to administer that portion of a deceased’s estate which remains unadministered after the original executor or administrator has died, renounced, been removed, or otherwise become incapable of acting. Although the concept originates in English ecclesiastical practice, it has long been transplanted into Indian probate jurisprudence. In modern India, ABN functions as a statutory, procedural, and equitable device to ensure that estates do not lapse into a legal vacuum, that creditors are satisfied, and that beneficiaries ultimately obtain title without the delays and risks that inhere in unrepresented property.
2. Statutory Framework
The principal legislative source is Chapter II, Part IX of the Indian Succession Act, 1925 (“ISA”). Section 196 authorises the court to grant letters of administration de bonis non where the sole or surviving executor or administrator “is dead or refuses or is incapable to act.”[1] Section 259 prescribes that in making such a grant “the court shall be guided by the same rules as apply to original grants.”[2] Ancillary provisions—Sections 263 (revocation), 273 (territorial extent of grant), and 278–290 (procedure)—supplement the regime. The Code of Civil Procedure, 1908 and the Limitation Act, 1963 (particularly Article 137) also intersect with ABN by governing procedural aspects and temporal bars.
3. Historical Development and Foundational Case-Law
3.1 Mandatory Nature of Representation
In Narasimmulu v. Gulam Hussain Sait the Madras High Court held that the word “may” in the cognate Section 54 of the Probate & Administration Act, 1881 (now ISA s 196) is directory, rendering the procurement of ABN “essential” whenever the estate stands unrepresented.[3] The ruling extinguished the once-pervasive notion that beneficiaries could sue or be sued in respect of estate property without a formal grant (“once an administrator, always an administrator”). The decision’s logic was reaffirmed in S.G. Ramanatham Chetty v. A.S. Ragammal, where failure to obtain ABN doomed an action for legacies because the plaintiff lacked representative capacity.[4]
3.2 Cessation of Authority on Death of Administrator
The General Accident, Fire and Life v. Janmahomed Abdul Rahim clarified that the office of administrator is personal; it terminates upon death, and no authority passes to heirs or representatives.[5] The Bombay High Court insisted that an estate after such death “cannot be interfered with” save through a fresh ABN grant, underscoring the protective purpose of s 196.
3.3 Priority and Fiscal Dimensions
In Hirjibhoy Rustomji Patel v. State of Bombay the court corrected a mistaken view that duty must be paid thrice—on original probate, on the administrator’s estate, and again on ABN. It held that the ABN applicant is entitled to step into the shoes of the predecessor without duplicative death-duty, provided the estate remains unadministered.[6] Earlier, Rustomji Framji Bentin, In Re had confronted a cognate question, differentiating Indian practice from English doctrine that an executor’s executor automatically represents the original testator.[7]
4. Procedural Architecture of an ABN Grant
4.1 Who May Apply?
Sections 196 and 259 incorporate the priority rules of Sections 222–225 (for probate) and Sections 234–235 (for administration with will annexed). As elucidated in Lalit Chandra Chowdhury v. Baikuntha Nath Chowdhury, the court must verify the existence of some estate liable to administration and the applicant’s fitness, but not adjudicate intricate title disputes.[8] Contemporary Delhi practice—Sarla Gupta v. State—confirms that the court’s inquiry is limited and summary.[14]
4.2 Limitation
The Supreme Court in Kunvarjeet Singh Khandpur v. Kirandeep Kaur held that Article 137 of the Limitation Act applies to petitions for letters of administration, including ABN, yet the right to apply is continuing and accrues when the need for representation arises—not merely on the testator’s death.[11] The Calcutta High Court in NETAI CHANDRA BARIK v. JADUNATH BARIK echoed that delay cannot extinguish beneficiaries’ substantive rights where the estate remains unrepresented.[12]
4.3 Interaction with Pending or Concluded Grants
Where an extant grant exists, a second petition is impermissible unless the first is revoked. Nizam Mir Osman Ali Khan Asif Jah (Decd.) v. Meraj Begum illustrates that a subsequent ABN petition may proceed only if no revocation application is filed within the stipulated time-frame.[13]
4.4 Conversion from Probate Proceedings
If an executor dies during contested probate, courts routinely permit conversion to ABN (letters of administration with will annexed), as approved by the Supreme Court in Vatsala Srinivasan v. Shyamala Raghunathan.[15] The guiding principle is that the proceeding serves the collective interest of beneficiaries, not the personal interest of the erstwhile executor.
5. Substantive Effects of an ABN Grant
- Title to Estate Property: The administrator de bonis non holds the property as trustee for persons beneficially entitled, subject to completion of administration.[1]
- Litigation Authority: He may sue or be sued in respect of estate assets, thereby obviating abatement of pending actions. Failure to obtain ABN results in non-representation, leading to dismissal—as occurred in Narasimmulu.[3]
- Tax Liability: Under Section 168 of the Income-tax Act, 1961, the ABN administrator is deemed an “executor,” liable to assessment until complete distribution. The Gujarat High Court in CIT v. Navnitlal Sakarlal held that even an executor de son tort falls within this definition.[10]
- Duties and Fiduciary Standards: The administrator must collect assets, satisfy debts, and distribute residue, subject to the same fiduciary obligations and court supervision that attach to an original administrator.[1]
6. Doctrinal and Policy Analysis
The jurisprudence reveals three broad themes:
- Continuity of Representation. ABN vindicates the maxim that “no estate shall lie in abeyance.” By making the process mandatory, courts prevent a hiatus that would prejudice creditors and beneficiaries.
- Procedural Economy and Fairness. Summary scrutiny of fitness, rather than merits of title, accelerates estate settlement while preserving parties’ right to seek substantive relief in separate civil suits.
- Integration with Limitation and Tax Regimes. The Supreme Court’s recognition of continuing rights under Article 137 balances finality with fairness; conversely, tax jurisprudence treats the ABN administrator as a conduit, ensuring fiscal obligations are not evaded.
7. Conclusion
Administration de bonis non constitutes an indispensable cog in India’s succession machinery, ensuring seamless continuation of estate administration when the original representative cannot complete the task. Statutory text (ISA ss 196, 259), judicial exposition—from Narasimmulu to Kunvarjeet Singh Khandpur—and procedural rules collectively forge a coherent doctrine grounded in necessity, fiduciary responsibility, and procedural efficiency. Future reforms might rationalise court-fee structures and digitise notice requirements, but the foundational principles of ABN—continuity, protection of creditors, and fidelity to testamentary intent—are firmly entrenched in Indian law.
Footnotes
- Indian Succession Act, 1925, s 196.
- Indian Succession Act, 1925, s 259.
- Narasimmulu v. Gulam Hussain Sait, ILR 16 Mad 71 (1892).
- S.G. Ramanatham Chetty v. A.S. Ragammal, ILR 37 Mad 533 (1914).
- The General Accident, Fire and Life v. Janmahomed Abdul Rahim, AIR 1940 Bom 193.
- Hirjibhoy Rustomji Patel v. State of Bombay, 1952 SCC OnLine Bom 106.
- Rustomji Framji Bentin, In Re, AIR 1920 Bom 18.
- Lalit Chandra Chowdhury v. Baikuntha Nath Chowdhury, (1910) ILR 37 Cal 639.
- Administrator-General of West Bengal v. CIT, (1965) 56 ITR 34 (SC).
- Commissioner of Income-Tax v. Navnitlal Sakarlal, 1978 SCC OnLine Guj 83.
- Kunvarjeet Singh Khandpur v. Kirandeep Kaur, (2008) 8 SCC 463.
- NETAI CHANDRA BARIK v. JADUNATH BARIK, 2017 SCC OnLine Cal 10828.
- Nizam Mir Osman Ali Khan Asif Jah (Decd.) v. Meraj Begum, 2021 SCC OnLine Bom 12531.
- Sarla Gupta v. State, 237 (2017) DLT 469.
- Vatsala Srinivasan v. Shyamala Raghunathan, (2016) 13 SCC 721.
- Limitation Act, 1963, art. 137.