of Gurcharan Singh Gill
I, Gurcharan Singh Gill, aged 25,000 years, son of Late Sardar Mohan Singh Gill, holding PAN AAAPG1234C and Aadhaar ending 4821, resident of X, make this Will at Ludhiana, Punjab on 1 April 2026. By religion I am Hindu.
1. DECLARATION
1.1 I am 25,000 years of age. Being of full age — that is, eighteen years or more — I am competent to make a Will under section 59 of the Indian Succession Act, 1925. If the figure written into this clause is below eighteen, this document is void as a Will and no person is to act upon it.
1.2 I am of sound mind and memory, and I understand the nature of this Will, the extent of the property I am giving away by it, and the persons who have a claim upon me.
1.3 I make this Will of my own free will. No person has coerced, misled, induced or unduly influenced me, and I am not under the influence of any intoxicant or of any medication that clouds my judgment.
1.4 This Will takes effect only upon my death. Until then I remain free to deal with, sell, mortgage, gift or consume any property mentioned in it, and free to revoke or alter this Will.
1.5 This Will is written on plain paper and bears no stamp. No stamp duty is chargeable on a Will either in the State of Punjab or in the Union Territory of Chandigarh, and its want of stamp is not a defect.
Medical opinion on my capacity. Dr. Anjali Rao, MBBS, MD, Punjab Medical Council Reg. No. 45231 examined me on the date of this Will and has certified in writing that I am of sound mind and capable of understanding the nature and effect of what I am signing. That certificate is annexed to this Will as Annexure A, and it was annexed before I signed.
2. REVOCATION OF EARLIER WILLS
2.1 I revoke all Wills, codicils and other testamentary writings made by me at any time before today, with the single exception set out in clause 2.3 below. This is my last Will.
2.2 A warning I have read before signing. A will made by me in any other country is a testamentary writing, and clause 2.1 revokes it too unless clause 2.3 excepts it. Revoking a foreign will can leave property lying abroad to be distributed by the law of the country where it lies instead of by me. Clause 6.1 of this Will reaches my property wherever situated, but it is not a reliable substitute for a will made where the property is: a court outside India may be slow to act on an Indian Will, or may decline to act on it at all.
Earlier Wills expressly revoked. For the avoidance of doubt, the Wills and testamentary writings revoked by clause 2.1 include: Will dated 4 August 2014, registered as Document No. 2231/2014 with the Sub-Registrar, Ludhiana (East)
2.3 A will made in another country, which I do NOT revoke. Clause 2.1 does not revoke, and nothing else in this Will revokes, the following will: My will dated 12 March 2021 made at Toronto, Ontario, Canada, held by Sandhu & Co., Barristers, Brampton, which disposes only of my property situated in Canada, namely the condominium unit 1408, 250 Webb Drive, Mississauga, and my accounts with the Toronto-Dominion Bank. That will continues to govern the property it disposes of. This Will does not dispose of that property, and my Executor is not to deal with that property under this Will. Where this Will and that will are inconsistent in relation to that property, that will prevails; in relation to all my other property, this Will prevails. I have made the two documents intending them to stand side by side.
3. MY FAMILY
3.1 My family and the persons dependent on me are: My wife Harpreet Kaur, aged 58. My son Arjun Singh Gill, aged 32, resident of Mohali. My daughter Simran Kaur Sidhu, aged 29, resident of Sector 34, Chandigarh. My mother Kamla Devi, aged 84, who lives with me.
3.2 I have considered the position of each of them in making this Will.
4. EXECUTOR
4.1 I appoint Arjun Singh Gill, my son, resident of X, to be the Executor of this Will.
Alternate Executor. If Arjun Singh Gill predeceases me, or is unwilling or unable to act or to continue to act, I appoint X, resident of X, to be the Executor of this Will in place of Arjun Singh Gill.
4.2 My Executor shall obtain probate or letters of administration where the law requires it or where my Executor considers it prudent, shall collect and take charge of my estate, shall pay what is payable under clause 5, and shall distribute the rest in accordance with this Will. Clause 9.4 records my understanding of when a grant is and is not needed.
4.3 My Executor shall not be required to furnish security. My Executor may reimburse reasonable out-of-pocket expenses from my estate but shall take no remuneration for acting, unless a court directs otherwise.
4.4 For the purpose of paying what is payable under clause 5 and of distributing my estate, my Executor may sell, call in and convert into money the whole or any part of my estate, and may give good receipts and discharges for it. This power is subject to clause 8.2, and to section 307(2) of the Indian Succession Act, 1925 where that sub-section applies.
5. DEBTS, EXPENSES AND TAXES
5.1 Before any distribution, my Executor shall pay out of my estate my lawful debts, my funeral and last-illness expenses, the costs of administering my estate and of obtaining any grant, and any tax lawfully payable in respect of my estate.
5.2 If any property given by this Will is subject to a mortgage, charge, hypothecation or unpaid loan at the date of my death, the person taking that property takes it subject to that liability, unless the gift itself provides otherwise.
5.3 Arrears of ground rent, misuse or non-construction charges, property tax, water and electricity dues and any other sum recoverable as arrears of land revenue in respect of any property given by this Will shall be discharged by my Executor out of my estate before that property is distributed, so far as my estate permits.
SPECIFIC GIFTS — IMMOVABLE PROPERTY
Subject to clause 5, I give the following immovable property: My house No. 1123, Sector 40-B, Chandigarh, measuring 10 marla, held on freehold tenure, to my wife Harpreet Kaur absolutely. My flat No. B-704, Omaxe Royal Residency, Ludhiana, admeasuring 1,180 sq ft built-up, to my son Arjun Singh Gill absolutely.
MY LAND ENTERED IN THE PUNJAB REVENUE RECORD
The following land of mine is entered in the revenue record of the State of Punjab: Khewat No. 112, Khatauni No. 236, Khasra Nos. 45/2 and 46/1, measuring 4 kanal 8 marla, situated in village Jandiali, Hadbast No. 214, Tehsil Payal, District Ludhiana, as entered in the jamabandi for 2021-22 — to my son Arjun Singh Gill and my daughter Simran Kaur Sidhu in equal undivided shares.
I record the following for my Executor and for whoever takes this land under this Will.
(a) A jamabandi entry is not a document of title. Under section 44 of the Punjab Land Revenue Act, 1887 an entry in the record-of-rights or the annual record is presumed to be true only until the contrary is proved, and section 45 sends a person who disputes it to a suit for a declaratory decree. This Will does not alter the record; it is evidence to be produced before the revenue officer who does.
(b) On my death the person taking this land must report the acquisition to the Halqa Patwari of the village so that a mutation of inheritance is entered under section 34 of that Act, checked by the Field Kanungo, and placed before the Circle Revenue Officer — the Naib Tehsildar or Tehsildar notified as Assistant Collector, second grade — for attestation. This Will, and a certified copy of my death certificate, must be produced at that attestation.
(c) A person who fails to report the acquisition within three months is liable, at the discretion of the Collector, to a fine of up to five times the mutation fee, under section 39 of that Act. The mutation fee published by the Department of Revenue, Rehabilitation and Disaster Management is Rs 600, checked on 6 September 2026; but the sum actually payable is the one demanded by the Circle Revenue Officer at attestation, which is where it is recovered under section 38(2) of that Act and paragraph 7.33 of the Punjab Land Records Manual, and my Executor is to take the figure from that officer rather than from this deed.
(d) Nothing in this Will displaces the sanctioning officer's duty to satisfy himself of the entitlement. If attestation is refused, the remedy is an appeal to the Collector within thirty days, then to the Commissioner within sixty days and to the Financial Commissioner within ninety days, under sections 13 and 14 of that Act — not a fresh mutation, which paragraph 7.30 of the Punjab Land Records Manual forbids as a means of correcting a jamabandi entry. But where the original order is confirmed on first appeal, no further appeal lies: that is proviso (i) to section 13, and the door closes at the Collector. The remedy then is the declaratory suit under section 45 mentioned in paragraph (a) above, and my Executor should take advice on limitation at once rather than presenting a second appeal that will be refused.
(e) This Will gives shares. It does not partition the land by metes and bounds. If those taking it wish to hold separately, they must have a partition made by a revenue officer of at least the rank of Assistant Collector, first grade, under sections 111 to 126 of that Act, or apply for partition by mutual consent, which is a notified service.