Sections 199-204 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Once a curator has been appointed under Part VII, six more sections govern the day-to-day running of the office. Sections 199 to 204 of the Indian Succession Act, 1925 deal with the Collector's report where the estate has revenue-paying land, suits by or against the curator, allowances to those who appear to own the property, the accounts the curator must file, the right of interested parties to inspect and keep a duplicate account, and the bar on two curators for the same property. This article explains each, as per the text of the Act consulted.
Where the estate includes land paying revenue to Government, the District Judge demands a report from the Collector before summoning the party in possession or appointing a curator (s.199). The curator acts in suits under the Judge's orders (s.200). The Judge may make allowances to those with a prima facie right (s.201). The curator files monthly abstract accounts and detailed accounts every three months (s.202). Defaulters are punishable with fine not exceeding one thousand rupees for every default (s.203). A Judge's appointment over the whole property bars another district's Judge in the same State (s.204).
Context
These sections follow ss.195-198 on the appointment, powers and security of a curator. The text consulted prints no application section for Part VII, so this article adds no limit as to who can be affected. If you represent a family or a party in possession and the estate is under a curator, you may want dispute resolution advice on the accounts and on how to respond to an order of the Judge.
Section 199: report from the Collector
Sub-section (1)
Where the estate consists wholly or in part of land paying revenue to Government, then in all matters about:
- the propriety of summoning the party in possession,
- appointing a curator, or
- nominating individuals to that appointment,
the District Judge shall demand a report from the Collector, and the Collector shall furnish it. The proviso lets the Judge proceed in the first instance without the report in cases of urgency.
Sub-section (2)
The Judge is not obliged to act in conformity with the report. If he acts otherwise, he shall immediately forward a statement of his reasons to the High Court. If the High Court is dissatisfied with the reasons, it shall direct the Judge to proceed conformably to the report of the Collector.
Section 200: suits
The curator is subject to all orders of the District Judge regarding the institution or defence of suits. All suits may be instituted or defended in the name of the curator on behalf of the estate.
The proviso: express authority is required in the order of the curator's appointment for the collection of debts or rents; but such express authority enables the curator to give a full acquittance for any sums received under it. So a debtor or tenant who pays a curator who has express authority gets a full acquittance.
Section 201: allowances to apparent owners
Pending the curator's custody, the District Judge may make such allowances to parties having a prima facie right as he considers necessary upon a summary investigation of the rights and circumstances of the parties interested. He may, at his discretion, take security for the repayment of an allowance with interest if, on the decision of the summary proceeding, the party is found not entitled. The text prints no rate of interest.
Section 202: accounts to be filed by the curator
The curator shall file:
- monthly accounts in abstract; and
- on the expiry of each period of three months, if his administration lasts so long, and upon giving up possession, a detailed account of his administration, to the satisfaction of the District Judge.
Section 203: inspection, duplicate account and fine
Sub-section (1)
The curator's accounts are open to the inspection of all parties interested. Any interested party may appoint a separate person to keep a duplicate account of all receipts and payments by the curator.
Sub-section (2)
If the accounts are in arrear, or erroneous or incomplete, or if the curator does not produce them whenever ordered by the District Judge, he shall be punishable with fine not exceeding one thousand rupees for every such default. The figure is as printed in the text consulted.
Section 204: no second curator for the same property
Where the Judge of a district has appointed a curator in respect of the whole of the property of a deceased person, that appointment precludes the Judge of any other district within the same State from appointing any other curator. But appointing a curator in respect of a portion of the property does not preclude the appointment within the same State of another curator in respect of the residue or any portion of it.
Two provisos:
- No Judge shall appoint a curator or entertain a summary proceeding about property that is the subject of a summary proceeding previously instituted under this Part before another Judge.
- If two or more curators are appointed by different Judges for several parts of an estate, the High Court may make such order as it thinks fit for the appointment of one curator of the whole property.
All six sections at a glance
| Section | Subject | Key words |
|---|---|---|
| 199 | Collector's report | Demanded where land pays revenue; Judge need not follow it; reasons go to the High Court if he does not |
| 200 | Suits | Subject to the Judge's orders; in the curator's name; express authority for collecting debts or rents |
| 201 | Allowances | To parties with a prima facie right; security with interest may be taken |
| 202 | Accounts | Monthly abstract; detailed account at three-month intervals and on giving up possession |
| 203 | Inspection and fine | Open to interested parties; duplicate account; fine not exceeding one thousand rupees |
| 204 | Second curator | Whole property: bar on another district's Judge in the same State; High Court may order one curator |
A fresh example
A curator takes charge of the estate of a deceased trader, which includes a farm and a shop. Under s.199, because the farm pays revenue, the Judge asks the Collector for a report before choosing the curator. Under s.200 the curator is told what suits he may file, and express authority is given for collecting the shop's rent. Under s.201 the Judge allows the widow a monthly sum pending the decision, taking security for its repayment with interest. Under s.202 the curator files monthly abstracts and a detailed account at the end of each three months. If a beneficiary wants to check, s.203(1) lets her inspect the accounts or appoint a person to keep a duplicate account. If the curator submits accounts that are incomplete, s.203(2) allows a fine not exceeding one thousand rupees for each default.
Points to remember
- Land paying revenue triggers the Collector's report, subject to urgency.
- Accounts are open to inspection. Interested parties can keep their own check.
- Fine ceiling. One thousand rupees for every default, as printed. The text of the Act consulted does not say how the fine is recovered.
- One curator for the whole property. Section 204 is about district Judges within the same State.
For the surrounding limits on time and on the effect of the Judge's decision, see our article on ss.205-210. The High Court's role in ss.199 and 204 is as set out in the Act; for a general description of the courts, see our guide on High Courts in India.
Need help with a curator's accounts or a second appointment?
Accounts that are in arrear, incomplete or hidden from interested parties can be challenged, and a second curator may need to be resisted or merged. Our team can read the Judge's orders and the accounts with you and explain your options. Reach us for dispute resolution advice and bring the appointment order and the accounts filed so far.
Key takeaways
- Section 199: for revenue-paying land, the Judge demands the Collector's report; if he does not follow it, he forwards his reasons to the High Court, which may direct him to follow it.
- Section 200: suits are in the curator's name, subject to the Judge's orders; express authority is needed to collect debts or rents.
- Section 201: allowances may be made to those with a prima facie right, with security for repayment.
- Sections 202 and 203: monthly abstract accounts, detailed accounts every three months, inspection by interested parties and a fine up to one thousand rupees per default.
- Section 204: one Judge's appointment over the whole property bars another district's Judge in the same State.
- The copy consulted shows amendments up to the Indian Succession (Amendment) Act, 2002 (26 of 2002); later amendments should be checked.
Read next
- Sections 195-198: appointment, powers and security of a curator
- Sections 205-210: six-month limit, Court of Wards and effect of the summary decision
- Sections 192-194: relief against wrongful possession of a deceased person's property
- High Courts in India: original, appellate and writ jurisdiction
Disclaimer: Based on an unofficial print of the Indian Succession Act, 1925 showing amendments up to the Indian Succession (Amendment) Act, 2002 (26 of 2002), as consulted on 2 October 2026. It explains the words of the statute only; later amendments, State amendments and rules, court fees and the way courts apply these sections should be checked. This article is general information, not legal advice; check the official text before acting.