TaxTMI 
TaxTMI 
2013 (10) TMI 488
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.... amount of arrear pension and for other reliefs. The case of the petitioners, inter alia, is that one Sankar Prasad Banerjee was an employee of the Kolkata Port Trust, i.e. respondent no. 2 herein, and he died after his retirement leaving behind his wife and four sons. The petitioner no. 1 is the widow and the petitioner no. 2 is the youngest son of the said deceased employee. The respondent no. 4 had issued a letter intimating the petitioner no. 1 that an amount of Rs.52,385/- has been raised in favour of her deceased husband on account of arrear pensions. She applied to the Office of the Administrator General, West Bengal for issuing a succession certificate in her favour and a succession certificate was issued. The petitioners had pro....
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...., 1925. On June 02, 2006, the petitioner no. 1 herein had submitted a certificate from the Office of the Administrator General of West Bengal who is said to have granted the certificate on the basis of an affidavit filed by her as the dues were less than Rs.2,00,000/-. A more specific case of the respondents is that so far as the rules of the Government are concerned, on June 04, 1985 the Department of Expenditure, Ministry of Finance had issued an Office Memorandum to determine the procedure for payment of arrear of unnominated amount of a deceased pensioner. According to it, if the arrear exceeds Rs.25,000/-, payment shall be made only to the person producing the legal authority. In terms of the relevant pension rules, all pensioners ar....
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....gal document and in the Office Memorandum issued by the Ministry of Law in 1988, it has been clearly stated that the intention in calling upon the claimant to obtain succession certificate is to get a legal document so that the claims of the rival parties may be settled once and for all. A very specific point taken by the respondents is that in the Administrators-Generals Act, 1963, succession certificate has nowhere been referred to and the said Act contemplates issuing certificates for administering an estate. The said respondents have denied the allegations that the respondent no. 4 had been most arbitrarily withholding the arrear pension or they had acted against the Statute. The said respondents have prayed for dismissal of the writ p....
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....ent Savings Bank or in any provident fund to which the provisions of the Provident Funds Act, 1925, apply, did not at the date of death exceed in the whole five thousand rupees in value, he may grant to any person, claiming otherwise than as a creditor to be interested in such assets or in the due administration thereof, a certificate under his hand entitling the claimant to receive the assets therein mentioned left by the deceased within the State, to a value not exceeding in the whole five thousand rupees. (2) No certificate under this section shall be granted before the lapse of one month from the death unless before the lapse of the said one month the Administrator General is requested so to do by writing under the hand of the executor....