Inheritance Tax - Page 5 - Law Dictionary

Morganatic

Pertaining to in the manner of or designating a kind of marriage called also left handed marriage between a man of superior rank and a woman of inferior in which it is stipulated that neither the latter nor her children shall enjoy the rank or inherit the possessions of her husband...

Parcener

A coheir or one of two or more persons to whom an estate of inheritance descends jointly and by whom it is held as one estate...

Aid prayer

Aid prayer, formerly made use of in pleading for a petition in Court, praying in aid of the tenant for life, etc., from the reversioner or remainderman, when the title to the inheritance was in question. It was a plea in suspension of the action, Com. Dig. 'Abide,' B. 5....

Heirs

Heirs, legal terms such as 'heirs', used in a Will must be construed in the legal sense, unless a contrary intention is clearly expressed by the testator. The word 'heirs', as pointed out by this Court in Angurbala Mullick v. Debabrata Mullick, 1951 SCR 1125 (1144): AIR 1951 SC 293: 1951 SCJ 394, cannot normally be limited to 'issues' only. It must mean all persons who are entitled to the property of another under the law of inheritance, N. Krishnammal v. R. Ekambaram, AIR 1979 SC 1298 (1301): (1979) 3 SCC 273: (1979) 3 SCR 700....

My heirs

My heirs, the word 'heirs' as referred in Angurbala Mullick v. Debabrata Mullick, AIR 1951 SC 293 (300), cannot normally be limited to 'issues' only. It must mean all persons who are entitled to the property of another under the law of inheritance. The expression 'my heirs' has to be construed as equivalent to 'my legal heirs', N. Krishnammal v. R. Ekambaram, AIR 1979 SC 1298 (1301). [Indian Succession Act (39 of 1925), ss. 74, 93]...

Omnes sorroes sunt quasi heres de una hereditate

Omnes sorroes sunt quasi heres de una hereditate [Lat.], all sisters are as it were one heir to one inheritance....

Paramountcy

Paramountcy, 'Paramountcy' meant those powers which the British authorities by the might of arms, and in disregard of the sovereignty and authority of the States chose to exercise. But that paramountcy lapsed with the Indian Independence Act, 1947. It is difficult to conceive of the government of a democratic Republic exercising against its citizens 'paramountcy' claimed to be inherited from an imperial power. The power and authority which the Union may exercise against its citizens and even aliens spring from and are strictly circumscribed by the Constitution, H.H. Maharajadhiraja Madhav Rao Jivaji Rao Scindia Bahadur of Gwalior v. Union of India, AIR 1971 SC 530 (575): (1971) 1 SCC 85: (1971) 3 SCR 9....

Tacit acceptance

Tacit acceptance, means the acceptance of an inheritance, indicated by the heirs doing some act that shows an intent to accept it and that the heir would have no right to do except in that capacity, Black's Law Dictionary, 7th Edn., p. 1465....

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