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16. The testator may, however, make two distinct wills, one of property in his own country, another of property abroad, and he may appoint certain person executors of his property within the country and others of his property abroad. Even in the same will, a testator may appoint different executors for different parts of his estate wherever situate. In the ordinary course, however, an executor's appointment is absolute and he is charged with the administration of the whole will and of all the testator's property. When the testator appoints an executor in respect of a particular or special property, such an executor is called a special executor. Executors appointed generally for all the property are called the general executors (See Jarman on Wills, 8th Edn., p. 157, Williams on Executors and Administrators, 14th Edn., p. 19, Executors and Administrators, 5th Edn. by Mustoe, pp. 1 & 2 and Halsbury's Laws of England, 4th Edn., Vol. 17, paras. 712 and 713). Sections 224, 248, 255 and 257 of the Indian Succession Act, 1925, which respectively provide inter alia, tha : (a) when several executors are appointed, probate may be granted to them all simultaneously or at different times; (b) if an executor is appointed for any limited purpose specified in the will, the probate shall be limited to that purpose; (c) whenever the nature of the case requires that an exception be made, probate of a will shall be granted subject to such exception; and (d) whenever a grant with exception of probate has been made, the person entitled to probate of the remainder of the deceased's estate may take a grant of probate of the rest of the deceased's estate, recognise that an executor can be appointed for a limited or specified purpose or absolutely and that where a testator appoints two executors or two sets of executors, one for general purposes, and another for a limited purpose, probate shall be granted to both by the same instrument distinguishing the powers of each of them, when there is an application by both. However, if an application is only by a special executor, a probate will be granted to him only limited to the purpose relatable to his appointment, and if the application is made by the general executor, a probate will be granted to him as in the ordinary case, but with a reservation to the special executor for obtaining the limited probate.

18. What is the nature or quality of the interest of an executor in the estate of the deceased ? The position of an executor is a peculiar one. He is appointed by the will, but then, by virtue of his office, by the operation of law and not under the bequest in the will, he takes a title to the property of the testator which vests in him. The interest, which an executor has in the property of the testator which vests in him The interest, which an executor has in the property of the deceased, is very different from the absolute and ordinary interest which everyone has in his own property; for, an executor has his estate as such in autre droit merely, viz., as the minister or dispenser of the property of the dead (See Williams on Executors and Administrators, 14th Edn., p. 264, and Executors and Administrators, 5th Edn. by Mustoe, p. 57). Section 211 of the Indian Succession Act, 1925, which provides, inter alia, that "all the property of the deceased person vests in him as such", makes it clear that it is only the legal estate that vests in the executor and trustees and even if this is not the case, an executor may become a trustee by his dealings with the assets. When an executor is functus officio as to any of the assets and still retains them in his possession, he becomes clothed with the character of a trustee of those assets. For instance, as soon as the executor has assented to a legacy, he becomes a trustee of the subject-matter of the legacy for the legatee; or when the residuary estate is vested in the executor upon trust for sale and distribution according to the directions contained in the will, the executor holds the residue as a trustee. In such circumstances, the executor loses his vested right of property as executor and becomes, so far as the title to it is concerned, a trustee under the will (See Executors and Administrators, 5th Edn. by Mustoe, pp. 67 & 69).

23. Having set out the factual and legal position, we turn to the consideration of the questions raised before us on behalf of the assessee. The submission on behalf of the assessee was as follow :

(1) In respect of two separate sets of property situate in two different countries, the deceased Maharaja executed two separate wills whereunder two distinct sets of executors were appointed. There were, therefore, two separate estates and only such estate vested in legal ownership in the distinct set of executors in respect of which they were appointed executors under the will. Consequently, in the hands of the executors of the estate in India, only such income could be brought to tax as arose or accrued to them out of such estate and the income arising from the estate in England could not be clubbed with such income and brought to tax in their hands under s. 168.

24. R : Ground No. :

25. The broad submission regarding separate estates is wholly misconceived and it cannot be accepted having regard to the general position of law as well as the specific provisions of s. 168. As earlier pointed out, jurisprudentially, the estate of a deceased person by itself has no legal personality. The rights and liabilities of a dead man devolve upon his heirs, executors and administrators and not upon any fictitious entity known as his estate. However, the law recognises and gives effect after a person's death to his desires as expressed in his last will and testament in regard to his estate and the disposition and enjoyment of the property which he owned while living is regulated and determined as laid down in the will. The executor appointed by the dead man under his will or codicil administers the estate in accordance with the provisions of the will.; For the convenient administration of his estate, the law permits a person to make more than one will in respect of different items of his property and to appoint different executors in respect of different parts of his property. It is true that in such a case the different executors take title to the separate parts of estate and that they may act independently in regard to the administration of the property separately vested in them. However, all such executors are the legal representatives of the deceased person and they are the ministers or dispensers of the estate of the deceased which vests in them in separate parts but which still nevertheless is the estate of the deceased. Indeed, the word "estate" means the totality or entirety of the property of a deceased, as is evident from the following statement of law explaining the true import of the said word in Black's Law Dictionary, 5th Edition, at page 49 :