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Article Published in the Express Magazine Dated March 11, 2001
General Attorney : Rajiv K. Luthra

A person has executed a registered Will. However, before his death, he makes a fresh Will or makes a Codicil. This fresh Will, cancelling the earlier Will, is not registered. In the event of the death of the executant, which Will shall prevail? Will the codicil be legal?

Rammilan G. Shukla, Mumbai

The registration of a Will is a not compulsory legal requirement and therefore, is equally efficacious whether it is registered or not. Even the Hon'ble Supreme Court has upheld that there is no legal impediment to an unregistered Will. Ideally the last Will of the testator should hold good since the testator has the option of revoking and executing a fresh Will, any time during his life time. The mere fact that the Will is not registered does not tell against its genuineness. Non-registration of the Will, by a testator may be done to avoid publicity of the arrangement made, or to avoid expenses or any other reason. The issue of non-registration of a Will can assume importance when it exists with some suspicious circumstances. It is true that registration, by itself, in all cases, is no proof of execution. Registration does not dispense with the necessity of proof of execution when the same is denied. But if no other evidence is available, the certificate of registration is prima facie evidence of its execution and the certificate of the registering officer under section 60 (2) of the Registration Act, 1908 is relevant for proving execution. As regards your second query, the Indian Succession Act, 1925 defines a codicil as a sort of an annexure to the original Will, containing the testators amended intention to revoke a Will or to modify or change it otherwise. Being part of the Will and executed in the same mode as a Will, a codicil is a legal document.

I am into business and am interested in setting up my own private limited company. In this regard I would be grateful if you could highlight the various modalities for setting up such incorporation.

Gaurav Puri, Delhi

For incorporation of a company, first you have to submit an application for approval of the name of the proposed company with the Registrar of Companies. This application for approval of the name of the proposed company has to be made in Form-1A accompanied with fees of Rs. 500/-. The form inter-alia contains details of activities of the proposed company, authorised capital and proposed promoters/directors. The private company shall have a minimum paid-up capital of Rs. 1 lakhs and at least two directors. After approval of the name of the proposed company, you have to submit the following documents with the Registrar alongwith the registration and filing fees within six months from the date of name approval: (i) Statutory declaration by an authorized person in Form 1 to be executed on a non judicial stamp paper of appropriate value; (ii) Copy of letter of Registrar indicating approval of name; (iii) Notice of address of registered office in Form 18; (iv) Particulars of Directors in Form 32; (v) Powers of Attorney from the subscribers authorizing any one person to act on their behalf at the Registrar's office. (vi) The Memorandum and Articles which are required be stamped as per the Indian Stamp Act or the relevant State Act and be signed by at least two subscribers and witnessed by one person.

The Registrar after scrutinizing the documents shall register the company and issue a certificate of incorporation. A private limited company can commence business and exercise borrowing powers immediately after obtaining a certificate of incorporation

 
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