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3. Section 51(2) of the DLR Act deals with such situation. It provides that where such female, in accordance with the personal law applicable to her,

(i). was entitled to a life estate only in the holding, such holding shall devolve on the nearest surviving heir of the last male proprietor; and

(ii). was entitled to the holding absolutely, such holding shall devolve in accordance with Section 53 i.e. on the heirs/successors of such female, as mentioned therein.

4. The Financial Commissioner, in all the cases held that the females having acquired interest in land prior to coming into force on 20th July, 1954 of DLR Act, they were Khudkasht as on 20th July, 1954 and bhumidhari rights in their favour were created by virtue of Sections 5 & 11 of the DLR Act and hence it was irrelevant whether prior to such statutory creation of bhumidhari rights the females had a limited interest as under the DLR Act they became bhumidhar and the agricultural holding so held by them as bhumidhar is to devolve to their heirs/successors under Section 53 and not to the heirs/successors of the last male proprietor on whose demise the females had inherited interest in the holding. Reference in one of the orders was also made to Section 14 of the Hindu Succession Act, 1956 (Succession Act), the females in all the cases having died after the coming into force thereof. Such females were also held entitled to bequeath the agricultural holding through a Will.

(d). that in Ram Jivan supra origin of the title of the bhumidhari was held to be determinative of the issue and it was further held that it is the holding which devolves and not the interest (which ceases on death); and

(e). it thus has to be held in the context of the DLR Act also, that the holding devolved upon the nearest surviving heir of the last male proprietor and the Will of the female bhumidhar, by virtue of Section 48(2) is inoperative.

(ii) she was in accordance with the personal law applicable to her entitled to the holding absolutely the holding shall devolve in accordance with the table mentioned in Section 53;

(b) dies or marries and such Bhumidhar on the date immediately before the said date held the holding otherwise than as a proprietor, the holding shall devolve upon the nearest surviving heir (such heir being ascertained in accordance with the provisions of Section 50) of the last male tenant other than one who inherited as a father‟s father.