State Act

The Goa Succession, Special Notaries and Inventory Proceeding Act, 2012

89. Computation of disposable portion.— (1) For the purposes of reduction of inofficious gifts or wills, the computation of the disposable portion shall be made as follows:— (a) the values of all the assets left by the estate leaver on the date of his death, shall be added; (b) thereupon, the value of the assets gifted by the estate leaver during his lifetime shall be added; (c) and thereafter, the debts of the estate leaver shall be deducted. The disposable portion shall be calculated taking into account the total sum. (2) The value of the gifted assets shall be the value they had on the date of the opening of the inheritance, and this date shall be considered for computation of the disposable portion. Where the thing gifted has perished for no fault of the donee, the gifted thing shall not be included in the inheritance for the purpose of computation of the legitime, unless otherwise provided.