Sections 303-304 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.
After a death, relatives often start collecting debts, selling goods or paying bills before any grant has been made. Sections 303 and 304 deal with what that can mean in law. A person who intermeddles with the estate can make himself an "executor of his own wrong", and then becomes answerable for what came to his hands. This article explains both sections as per the text of the Act consulted.
A person who intermeddles with the estate of the deceased, or does any other act which belongs to the office of executor, while there is no rightful executor or administrator in existence, makes himself an executor of his own wrong (s.303). Two exceptions are printed: acts to preserve the goods, provide for the funeral or the immediate necessities of the family or property, and dealing in the ordinary course of business with goods received from another. Such a person is answerable to the rightful executor or administrator, or to any creditor or legatee, to the extent of the assets which came to his hands (s.304).
Section 303: the rule
Section 303 reads, in substance: a person who intermeddles with the estate of the deceased, or does any other act which belongs to the office of executor, while there is no rightful executor or administrator in existence, thereby makes himself an executor of his own wrong.
Three elements are in the sentence:
- An act: intermeddling with the estate, or any other act which belongs to the office of executor.
- A gap: there is no rightful executor or administrator in existence at the time.
- A result: the person "makes himself" an executor of his own wrong.
The text does not tell you how much intermeddling is enough. It leaves the matter to the words, the exceptions and the illustrations that follow.
If you are in the position of a relative who has already started dealing with a deceased person's goods or debts, early advice on estate disputes and liabilities can help you see where you stand.
The two exceptions in s.303
The section is followed by two printed exceptions.
| Exception | What the text says | Effect |
|---|---|---|
| (1) Preserving, funeral, immediate necessities | Intermeddling with the goods of the deceased for the purpose of preserving them or providing for his funeral or for the immediate necessities of his family or property | Does not make an executor of his own wrong |
| (2) Ordinary course of business | Dealing in the ordinary course of business with goods of the deceased received from another | Does not make an executor of his own wrong |
Both exceptions depend on purpose or course of dealing. In the first, the purpose is preservation, the funeral or immediate necessities. In the second, the person is dealing with goods of the deceased "received from another", in the ordinary course of business.
An invented example: after Mr. Verma's death, his son Anil pays the cremation expenses from cash found in the house, and moves perishable goods from the shop to safe storage. On the words of exception (1), these acts are intermeddling for the purpose of providing for the funeral and preserving the goods, and so do not make him an executor of his own wrong.
The Act's three illustrations
The Act itself gives three illustrations. They are old and are retold here only as the Act's illustrations:
- (i) A uses, gives away or sells some of the goods of the deceased, or takes them to satisfy his own debt or legacy, or receives payment of the debts of the deceased. He is an executor of his own wrong.
- (ii) A was appointed by the deceased, in his lifetime, as agent to collect his debts and sell his goods. A continues to do so after he has become aware of the death. He is an executor of his own wrong in respect of the acts done after he has become aware of the death.
- (iii) A sues as executor of the deceased, not being such. He is an executor of his own wrong.
Illustration (ii) is useful because it turns on awareness: the acts before A knew of the death are not described as making him an executor of his own wrong; the acts after he became aware are.
Section 304: liability of an executor of his own wrong
Once a person has so acted as to become an executor of his own wrong, section 304 says he is answerable:
- to the rightful executor or administrator, or
- to any creditor or legatee of the deceased,
to the extent of the assets which may have come to his hands, after deducting:
- payments made to the rightful executor or administrator, and
- payments made in due course of administration.
So the measure of liability is the assets that came to his hands, reduced by those two kinds of payment. The text does not add a penalty or a fixed sum, and it does not say anything about the amount of any claim.
A second invented example: Pooja takes over her late brother's shop and sells stock worth some lakhs of rupees before any grant is made (illustration (i) is similar: selling the goods). Later she pays some of his supplier bills in due course and hands part of the money to the administrator who is appointed. Under s.304, the amount for which she is answerable is the assets that came to her hands, less the payments to the administrator and the payments made in due course of administration.
How this connects to a grant
Sections 303 and 304 sit in Chapter V of Part IX, immediately before the powers and duties of an executor or administrator. A person who waits for a grant and acts only within exception (1) or (2) avoids the status altogether. A person who acts as if he held office, as the illustrations show, takes on the status and the liability. For the duties of a properly appointed executor, see our guide on executor duties under a will and, within this series, sections 305 and 306 on rights of action that survive.
The text consulted prints no court fee or procedure in these two sections. Later amendments are not shown in the text consulted, so the current law should be checked.
Need help if you have already acted on an estate?
If you have handled a deceased person's property before a grant, or you are a creditor or legatee who suspects someone has, we can explain what the Act says and how to approach the next step. Talk to us through our legal dispute resolution service.
Key takeaways
- Intermeddling, or acting as executor, when there is no rightful executor or administrator makes a person an executor of his own wrong (s.303).
- Preserving goods, providing for the funeral or immediate necessities, and ordinary-course dealing with goods received from another are outside the rule.
- Liability is to the rightful executor or administrator, creditors and legatees, to the extent of the assets that came to his hands, less payments made as printed (s.304).
Read next
- Sections 299-302: appeals, High Court jurisdiction and removal of an executor
- Sections 305-306: rights of action that survive to the executor or administrator
- Sections 368-369: liability of executor or administrator for devastation and neglect
- Executor duties under a will: probate, inventory and distribution
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.