Commissioner Of Gift Tax, Ernakulam vs Abdul Karim Mohd. (Dead) By Lrs on 10 July, 1991
8. It is contended by the learned counsel for the appellant that the Trial Court has not properly appreciated the doctrine of marz-ul-maut and erred in holding that the alleged Will Ex.B.1 was not affected by the doctrine of marz-ul-maut and was executed by Mohamed Zackaria while in sound disposing state of mind bequeathing specific items of properties to various persons and therefore, Ex.B.1 is a valid document and declining the claim of the plaintiff in respect of "A" schedule property. The learned counsel submitted that admittedly, the father, Mohamed Zackaria was suffering from paralysis for 3 years and Ex.B.1 was dated 17.3.1983 and he died on 6.4.1983 i.e. within 20 days from the date of Ex.B.1 and the fact that he was not in a position to move about was also confirmed by the fact that the Registrar was invited to the house to register the Will and these facts would prove that the deceased Mohamed Zackaria was in his death bed and was under the apprehension of death and therefore, even assuming that he executed a Will, the same was affected by the doctrine of marz-ul-maut and relied upon the judgments reported in A.I.R. 1922 Privy Council 391 [A.E.Salayjee v. Fatima Bi Bi], AIR 1957 NAGPUR 84 [Izzul Jabbar Khan Azizul Jabbar and others v. Chairman District Council Kuchery Ward Seoni District Chhindwara and others] and (1991) 3 SCC 520 [Commissioner of Gift Tax, Ernakulam vs. Abdul Karim Mohd.(dead) by LRs], in support of her contention.