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Section 307 of the Indian Succession Act, 1925: Power of Executor or Administrator to Dispose of Property

An executor or administrator has power to dispose of the property of the deceased, vested in him under section 211, wholly or in part, in such manner as he may think fit...

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Property Law
Published
October 2, 2026
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Oct 2, 2026
Reading time
8 min
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Last updated: October 2026Verified against: Government sources

Section 307 is the section a buyer reads before buying from an estate. It gives an executor or administrator a general power to dispose of the deceased's property, and then, for the classes named in sub-section (2), cuts that power with restrictions on immovable property. This article explains sub-sections (1) to (4), as per the text of the Act consulted.

Section 307(1): the general power

Subject to sub-section (2), an executor or administrator has power to dispose of the property of the deceased, vested in him under section 211, either wholly or in part, "in such manner as he may think fit". The property vests in the executor or administrator under s.211 (in Part VIII of the Act); s.307 is about what he can do with it.

The Act's two illustrations to sub-section (1):

  • (i) The deceased made a specific bequest of part of his property. The executor, not having assented to the bequest, sells the subject of it. The sale is valid.
  • (ii) The executor, in the exercise of his discretion, mortgages a part of the immovable estate of the deceased. The mortgage is valid.

These illustrations are the Act's own and show the width of the general power. They have to be read with sub-section (2) for the classes that sub-section covers.

If you are an executor planning to sell estate property, or a buyer checking an executor's authority, you can talk to us about sale of inherited and estate property before signing.

Section 307(2): restrictions for the named classes

Sub-section (2) applies "If the deceased was a Hindu, Muhammadan, Buddhist, Sikh or Jaina or an exempted person". For those cases the general power is subject to the following restrictions and conditions.

Clause (i): executors and immovable property

The power of an executor to dispose of immovable property vested in him is subject to any restriction imposed by the will appointing him. The restriction can be lifted in one way only: if probate has been granted to him, and the Court which granted the probate permits him, by an order in writing, notwithstanding the restriction, to dispose of any immovable property specified in the order in a manner permitted by the order.

So a will's restriction on immovable property stays in force unless (a) probate has been granted, and (b) the Court permits by a written order that specifies the property and the manner of disposal.

Clause (ii): administrators

An administrator may not, without the previous permission of the Court by which the letters of administration were granted:

  • (a) mortgage, charge or transfer by sale, gift, exchange or otherwise any immovable property for the time being vested in him under section 211; or
  • (b) lease any such property for a term exceeding five years.

The copy consulted prints sub-clauses (a) and (b) set out to the left of clause (ii); that is a layout slip only.

Clause (iii): the consequence

A disposal of property by an executor or administrator in contravention of clause (i) or clause (ii), as the case may be, is voidable at the instance of any other person interested in the property. "Voidable" is the word printed; the text does not say the disposal is void on its own.

WhoImmovable propertyCondition in the textConsequence of breach
ExecutorDispose ofSubject to any restriction in the will, unless probate granted and Court permits by written orderVoidable at the instance of any other person interested
AdministratorMortgage, charge or transfer by sale, gift, exchange or otherwisePrevious permission of the Court that granted the lettersVoidable at the instance of any other person interested
AdministratorLeasePermission needed if the term exceeds five yearsVoidable at the instance of any other person interested

A fresh example

Mr. Dutta's will names his daughter Ishita as executor and says that his house is not to be sold for ten years. Ishita has obtained probate. On clause (i), she can sell the house only if the Court that granted the probate permits her by an order in writing, specifying the house and the manner of sale. If she sells without it, the sale is voidable at the instance of any other person interested in the property, such as a co-heir.

Now compare an administrator. Mr. Dutta had left no will, and his son Rohit holds letters of administration. To sell the same house he must have the previous permission of the Court by which the letters were granted. To lease it for six years he needs the same, because the term exceeds five years.

Section 307(3) and (4): the endorsement

Sub-section (3) says that before any probate or letters of administration is or are granted in such a case, there shall be endorsed on it or annexed to it a copy of sub-section (1) and clauses (i) and (iii) of sub-section (2) (for probate), or of sub-section (1) and clauses (ii) and (iii) of sub-section (2) (for letters of administration), "as the case may be".

Sub-section (4) adds two protections: a probate or letters of administration is not rendered invalid because the endorsement or annexure was not made. Equally, the absence of the endorsement does not authorise an executor or administrator to act otherwise than in accordance with the section. The word printed in the copy is "attracted thereto" where "attached" seems meant; that reads as a printing slip, and we have not changed it.

For a buyer, the practical point is to look at what the grant says and has annexed. The grant's form is explained in our article on sections 289 and 290. An example of a sale under court orders appears in our post on a specimen sale deed by an administrator under court orders.

What the section does not say

The section does not set a price, a procedure for applying for permission, or a form of order, and it prints no fee. It deals only with the power and with the restrictions for the classes named. Later amendments are not shown in the text consulted and should be checked, as should the rules of the Court.

Need help buying or selling estate property?

If you are an executor or administrator planning a sale, mortgage or long lease, or a buyer who wants to check the seller's authority, we can explain the points to look at and help with the documents. Start with our property sale and tax advisory service.

Key takeaways

  • The general power is to dispose of the property vested under s.211, wholly or in part, as the executor or administrator thinks fit (s.307(1)).
  • For the classes in s.307(2), an executor is bound by the will's restriction on immovable property unless the Court that granted probate permits by written order.
  • An administrator needs the Court's previous permission to mortgage, charge or transfer immovable property or lease it for more than five years.
  • A disposal in breach is voidable at the instance of any other person interested.

Read next

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.

Quick recapKey facts & short answers

Key Facts About Section 307

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

What can an executor do with the deceased's property?

Under s.307(1), dispose of it, wholly or in part, in such manner as he may think fit, subject to sub-section (2).

When does sub-section (2) apply?

If the deceased was a Hindu, Muhammadan, Buddhist, Sikh or Jaina or an exempted person.

An honest "we were late" filed today is better than a perfect return filed next quarter.

— TaxClue Compliance Desk

Section 307: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

Under s.307(1), dispose of it, wholly or in part, in such manner as he may think fit, subject to sub-section (2).

If the deceased was a Hindu, Muhammadan, Buddhist, Sikh or Jaina or an exempted person.

Only if probate has been granted to him and the Court which granted it permits him by an order in writing to dispose of the property specified in the order.

To mortgage, charge or transfer immovable property, and to lease it for a term exceeding five years.

The disposal is voidable at the instance of any other person interested in the property.

No. Section 307(4) says it is not rendered invalid, and the absence does not authorise acting otherwise than in accordance with the section.