KANTI CHANDRA TARAFDAR Vs. RADHA RAMAN SARKAR

JUDGEMENT

(1.) This is an appeal by defendants 1 and 2 from a preliminary decree for accounts passed by the learned Subordinate Judge of Burdwan in a suit brought by the plaintiff Radha Raman Sarkar against the persons who were appointed executors of the will of one Rajabala Dasi. These persons were appointed executors by her will dated 6 December 1909 which appears to have been about the time when she died and the grant to them was limited to the minority of the plaintiff. The date of the grant to them of the probate was 8 May 1911. The learned Judge has found and it appears to be clear that the plaintiff came of age in September 1918 and he has decreed accounts for 1911 to 1919 against defendants 1 and 2 only. He has also given certain directions with regard to the taking of these accounts.

(2.) The first question that was raised in this appeal when it was opened was the question whether or not the learned Judge was correct in making an order for accounts for the period of 1911 onwards and that matter having been argued, it was not further persisted in. It appears that, from 1911 onwards, these persons were at all events nominally executors and it is quite clear to me that they must account.

(3.) A question was raised as to whether the learned Judge was right in endeavouring to determine the time up to which these executors acted as such. In my judgment for the purpose of the account there is no point in dealing with that matter now. These executors, when they give the accounts, have got to state their receipts and payments and if in any particular year they have not received any money, it is quite obvious that they would not have to account for any. On the other hand, if in any particular year, say 1919, they did receive money belonging to the estate, they must clearly include that in their account, and it is idle to say that, though they received money and did not accounts for it, they are not liable because they have ceased to be executors. It does not appear to me that it is necessary, for this Court to trouble itself with that matter.