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10. During the pendency of the suit, deceased defendant no.1 filed an affidavit dated 29.06.2009 confirming on record the partition and division effected by her and reiterating her stand regarding the distribution of the properties. Deceased defendant no.1 expired on 30.01.2010. Prior to her death, she declared and confirmed that out of her 1/5th share, 50% would devolve upon plaintiff no.1, 25% upon plaintiff no.2, and the remaining 25% upon plaintiff no.3, and that defendant nos.2(i) to (iii) would not be entitled to any share out of her said portion. She further declared that the plaintiffs alone would have the authority to sell the immovable property and that defendant nos.2(i) to (iii) would not interfere in the sale.

11. It is further pleaded that deceased defendant no.1 also owned movable assets in the nature of shares of various companies, details whereof are mentioned in Schedule 'C' to the plaint, which devolved upon the plaintiffs in the proportions declared by her during her lifetime. It is also alleged that certain shares purchased by late Shri D.P. Goyal stand in joint names or in the exclusive names of defendant nos.2(i) to (iii) or late Shri Sanjay Goyal, though purchased from the funds of late Shri D.P. Goyal, and that defendant nos.2(i) to (iii) are liable to disclose the details of such assets and render accounts.

21. It has been asserted that the properties of Late Shri D.P. Goyal are to devolve strictly as per the Will dated 05.02.1993 and the CS No.6875/2016 SHRI PRADEEP GOYAL OTHERS Vs. SMT. SARLA GOYAL (DECEASED) ANR. AND properties left by Late Smt. Sarla Goyal are to devolve as per the Hindu Succession Act. The alleged affidavit dated 29.06.2009 and the so-called family settlement have been termed legally inconsequential. The defendants have further alleged concealment of bank accounts, locker details, Demat account, jewellery and unauthorized withdrawal of funds by Plaintiff No. 1, giving rise to a counter-claim seeking proper rendition of accounts.

25. The counter claim of the suit have been filed by the Defendants No. 2(i) to (iii), who are the counter claimants herein, they have submitted that, as is evident from the plaint itself, they are the legal heirs of Late Shri Sanjay Goyal, who expired on 20.11.2004. It has been specifically pleaded that Defendant No. 2(i) is the widow of Late Shri Sanjay Goyal, while Defendant No. 2(ii) and Defendant No. 2(iii) are his sons, and therefore they represent the entire branch of Late Shri Sanjay Goyal and are entitled to all such rights as devolve upon them in law from the estate of their predecessor. It has further been pleaded that Late Shri Sanjay Goyal was the son of Late Shri Dharam Pal Goyal and Late Smt. Sarla Goyal. Late Shri Dharam Pal Goyal expired CS No.6875/2016 SHRI PRADEEP GOYAL OTHERS Vs. SMT. SARLA GOYAL (DECEASED) ANR. AND on 25.02.1994, whereas Late Smt. Sarla Goyal expired on 30.01.2010. Upon their demise, their estates devolved upon their legal heirs in accordance with law and testamentary dispositions, as the case may be. It has been asserted that Late Shri Dharam Pal Goyal and Late Smt. Sarla Goyal left behind the Plaintiffs No. 1 to 3 as well as the Defendants / Counter Claimants as their legal heirs, and therefore all the parties to the present suit are claiming rights through the same ancestors, making the adjudication of accounts and shares essential for complete and final resolution of the disputes between the parties.