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State of Goa - Section

Section 100 in Goa Succession, Special Notaries and Inventory Proceeding Act, 2012

100. Where the value of the gifted assets exceeds the value of donee's share in the inheritance.

- Where the value of the gifted properties exceeds the donee's share in the inheritance, the excess shall be returned in kind. The donee shall have the right to choose from amongst the gifted properties those that are necessary to make up his share in the inheritance and the encumbrances on the gift. The donee does not have the right to take part in the licitation of the properties, which he has to return to the other co-heirs. In case, amongst the gifted properties, there is any property which is physically indivisible and which in its totality does not fit in the share of the donee, it shall be collated in kind and the donee shall be entitled to take part in the licitation, subject to the provision of section 427.