The Art. 106 is attracted to a suit against the executor or the administrator for a legacy or for a share of the residue bequeathed by the testator in the Will. Legacy is a gift by Will. Under the Indian Succession Act, 1925, the word ‘legacy’ denotes a gift of movable or immovable property. The subject matter of legacy may be a fund or annuity.
The forgiveness of a debt by Will is a specific legacy of the debt. When a suit is filed by a residuary legatee to recover his legacy or share of residue under a Will and for account for the purpose of ascertaining what the share of the residue is, it is governed by the Art. 106.
A suit for distributive share of the property of an intestate attracts the Art. 106. The words “distributive share” has a peculiar meaning of distribution of an estate which had vested in an executor or administrator. The Art. 106 does not apply to a suit filed by Mohammedan co-heir from another co-heir in management of the property of the deceased Mohammedan.
Under the Art. 106, a suit for legacy or for share or a residue bequeathed by the testator has to be filed within 12 years after the legacy etc. becomes payable or deliverable. If the suit is not filed within that period the suit is barred by limitation.
In Rajah Parthasarathy v. Raja Venkadri, (AIR 1922 Mad. 457), it has been held that when a legacy is payable one year after the testator’s death a suit for legacy is in time if brought within 13 years of the death of the testator. Time under Art. 106 does not begin to run until the executor or other person liable to pay it has in its hands money with which it could be paid.