bill as introduced - Goavidhansabha.gov.in - Welcome to Goa ...

97. Expenses to be collated.— (1) All the expenses which the deceased has made in
favour of his children, whether by way of higher studies or for settling them in life or
payment of their debts, shall be collated.
(2) But in the computation of such expenses, ordinary expenses which the parents are
bound to incur, are not to be taken into account and the parents may dispense with
collation provided the expenses do not exceed the disposable portion.
(3) The money which the children have spent to the benefit of their parents or given to
them without being by way of gift, shall be deducted from the amounts to be collated.
(4) Where the deceased has made expenses in favour of his children for settling them in
life or for payment of their debts, which have to be collated or where a co-heir has done
improvements to the assets with the written consent of the other co-heirs, the value of the
expenses or improvements shall be calculated taking into account the changes in the cost of
living or the value of currency.
(5) Sums spent towards maintenance, and remuneratory gifts for services rendered, or
gifts made to compensate the children for any properties embezzled by their parents, shall
not be subject to collation.
98. Collation of fruits and profits of gifted things.— The fruits and profits of the things
gifted shall be computed from the date of the opening of the inheritance, for the purpose of
collation
99. How collation is done. — (1) The collation shall be made in money, based on the
value of the things as assessed at the time of the opening of the inheritance, unless the
parties agree that the collation be done in kind.
(2) The value of the improvements made to the gifted properties by the donee, shall be
assessed with reference to the date of the opening of the inheritance and it shall be
deducted from the value of things gifted.
(3) The deterioration or reduction in value of the things gifted will not be taken into
account, where the donee or his representatives are responsible for their deterioration and
diminution in value, by reason of an act committed by them or by reason of their
negligence.
(4) When collating, livestock, fungibles or consumable things or things subject to wear
and tear, the condition in which they were, when possession was delivered to the donee,
shall be taken into consideration. When restituting securities which are not in possession of
the donee, the value they had at the time of the alienation shall be taken into account, if it is
higher than the value they had at the time of the opening of the inheritance.
100. Where the value of the gifted assets exceeds the value of donee’s share in the
inheritance.— Where the value of the gifted properties exceeds the donee’s share in the