TMI Blog1947 (3) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... as Rs. 300 due as uncalled capital. He died early in 1940 and admittedly his father P. Ramanujachari was his sole heir and legal representative. The latter died in December, 1940, and admittedly his heirs and legal representatives were the present applicant, and his brothers, Parthasarathy and Seshadri. The official liquidator had notified the applicant that his name has been placed on the list of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of a contributory. The official liquidator who appears in person urges that no such limited meaning can properly be given to either of these expressions. With regard to the meaning to be given to the word "heir", he refers to the following definition in Wharton's Law Lexicon, page 407: "A person who succeeds by descent to an estate of inheritance, it is nomen collectivum and extends to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... served the question as to whether this rule would be of general application; but the decision none the less shows that the wide interpretation of the term "legal representative" has been recognised in at least one case. I have no doubt that the expression "heirs and legal representatives" must in the present case be given the wider meaning and I am fortified in that view by the consideration of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntributories. One other point was referred to in the course of the argument. Mr. Gopalratnam points out that section 160 makes the heirs of legal representatives contributories, not any one of them. That being so, he urges that his client, who is admittedly only one of number of legal representatives and heirs, cannot properly be placed on the list of contributories. It seems to me that this is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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