Section 373(3) in Goa Succession, Special Notaries and Inventory Proceeding Act, 2012
(3)The rule that the Court competent to entertain the inventory proceeding is the Court where the inheritance opens is subject to the exceptions that the court in which the inventory was instituted upon the death of one of the spouses shall have jurisdiction to entertain the petition for inventory which may have to be initiated upon the death of the surviving spouse, unless the marriage is contracted under the regime of absolute separation of assets.