JUDGMENT : I.P. Mukerji, J. First of all, I direct the Advocate on record for the propounder of the Will of late Bhola Nath Mehrotra and the department of this Court to take immediate and speedy steps so that the probate application (PLA No. 136 of 2006) is expeditiously proceeded with. It is ordered that the procedure for serving out general and special citations shall be completed, as far as practicable before the Court closes for the Christmas vacation. The alleged Will of Bhola Nath Mehrotra is dated 10th September, 2003. He died on 4th November, 2003. Three daughters of the testator, one of them living abroad oppose the grant of probate to the alleged Will. It is alleged that the will is not genuine. 2. According to the bequest in the Will, the widow of the testator gets all his properties. The son is the executor. 3. The testator had an immovable property, which was sold for Rs.1,33,33,333/- after his death. With about Rs.33 lakhs out of that money a flat was purchased in the joint names of Ranjit Mehrotra, the son, and Nisha Mehrotra, the widow. 4. The rest of the money is invested in various deposits in the name of the mother, Nisha Mehrotra. 5. According to Mr. Kar, the total deposit- as on 23rd August, 2013 is reflected in a chart which was handed up to the Court. The chart is reproduced below:- Fixed Deposit In Hand As On 23/8/2013 Sr. No. Description Deposits (Cr.) 1 SBITOLLYGUNGEFD Rs. 30 Lakhs @ 9% Senior Citizens (3 Years) (25/10/2012 To 25/10/2015 ) Monthly Interest @ 22.500 Rs.3,000,000.00 2 SBITOLLYGUNGEFD Rs. 86 Lakhs 20 Thousand And Seventy Five Only @ 9% Senior Citizens (3 Years) (02/08/2013 To 02/08/2016 ) Fd Principal + Cumulative Interest – Rs. 1,12,58.249. Annualised Yield @ 10.19% Rs.8,620,075.00 3 SBITOLLYGUNGEFD Rs. 1,38,985.00 @ 9% Senior Citizens (3 Years) (07/08/2013 To 07/08/2016 ) Fd Principal + Cumulative Interest – Rs.1,81,521.00. Annualised Yield @ 10.19% Rs.1,38,985.00 Total Fixed Deposit In Hand As On 23/8/2013 Rs.11,759,060.00 Sale Price : Rs.1,33,333,333 Sr. No Description Withdrawals(Dr) Deposits (Cr) Balance (Inr) 1 Investment u/s 54 of the IT Act Two Newly Constructed Residential Flats, Legal Expenses Etc. Rs.3,333,333.00 Rs.3,333,333.00 2 SBITOLLYGUNGEFD Rs, 20 Lakhs @ 9% Senior Citizens (3 Years) (25/10/2012 to 25/10/2015 ) Monthly Interest @ 22,500 Rs.3,000,000.00 Rs.6,333,333.00 3 SBITOLLYGUNGEFD Rs. No Description Withdrawals(Dr) Deposits (Cr) Balance (Inr) 1 Investment u/s 54 of the IT Act Two Newly Constructed Residential Flats, Legal Expenses Etc. Rs.3,333,333.00 Rs.3,333,333.00 2 SBITOLLYGUNGEFD Rs, 20 Lakhs @ 9% Senior Citizens (3 Years) (25/10/2012 to 25/10/2015 ) Monthly Interest @ 22,500 Rs.3,000,000.00 Rs.6,333,333.00 3 SBITOLLYGUNGEFD Rs. 70 Lakhs @ 7.0% Senior Citizens (3 Years) (02/08/2010 to 02/10/2013 ) FD Principal + Cumulative Interest = Rs. 86,20,075 Rs.86,20,075.00 Rs.14,953,408.00 4 SBITOLLYGUNGEFD Rs. 1,12,864 @ 7.0% Senior Citizens (3 Years) (07/08/2010 to 07/08/2016 ) FD Principal + Cumulative Interest = Rs. 1,38,985.00 Rs.1,38,985.00 Rs.15,092,393.00 5 Interest Earned from 2006 to 2013 Rs.3,044,898.16 Rs.18,137,291.16 6 Tax Paid from 2006 to 2013 Rs.220,552.00 Rs.17,916,739.16 7 Income Tax Liability From 2010 to 2013 – Rs.16,20,075 + 1,38,985 = Rs. 17,59,060 (Tax Payable) Rs.363,299.00 Rs.17,553,440.16 Grand Total Summary Grand Total 40% Rs.17,553,440.16 Investment in Two Residential Flats 60% Interest Earned 60% = Rs. 6,43,144.91 Rs,10,532,064.10 6. According to Mr. Kar, his client has withdrawn the interest on Rs.30 lakhs on the SBI Tollygunge Fixed Deposit in Sl. No. 1 of the upper box, at the rate of Rs.22,000/- per month for the maintenance of his mother. He has not withdrawn any further interest on the other investments. Furthermore, it was pointed out that tax on such interest from 2006 to 2013 had been paid. 7. The order which was prayed for by the son Ranjit Mehrotra was in terms of prayer (c) of the application which is set out below:- "(c) your petitioner be allowed to withdraw and/or pay the amount of interest receivable out of the deposit of Rs.1 crore to Smt. Nisha Mehrotra for her expenses keeping intact a sum of Rs.1 crore, which has been directed to be kept as security for the Suit;" 8. Now about Rs.1 crore was the remainder of the sale price of Rs.1,33,33,333/- after purchase of the flat. It is in term deposit as............... above I should also point out that this L1 crore is security for the sum claimed by the sisters against the brother in a civil proceeding pending in this Court. Mr. Kar added that there was no claim for interest in these proceedings. 9. On the other hand, Mr. Banerjee for the three sisters submitted that the applicant had with the sale price purchased the flat in question in his name and in the name of the mother. Mr. Kar added that there was no claim for interest in these proceedings. 9. On the other hand, Mr. Banerjee for the three sisters submitted that the applicant had with the sale price purchased the flat in question in his name and in the name of the mother. Furthermore, between 31st January 2006 and 22nd August 2013 interest of Rs.30,30,417/- on investments had been withdrawn by him. On intestacy the share of the applicant and the mother would be Rs.53,33,333/- as shown in a chart handed up on behalf of his clients. The total amount expended or withdrawn by the mother and brother till date was Rs.63,63,750/- which was in excess of the above sum, it was submitted. 10. The chart showing the above accounts prepared by the three sisters is inserted herein below:- Consideration Received for Sale of Property Sl. No. Description Amount in Rs. /B> A Total Consideration Received for Sale of Property 13333333 B Share of Each Heir 2666667 C Share of Mother + Brother (2/5th share) 5333333 D Share of 3 Sister(3/8 th Share) Amount Retained by Mother and Mother till date : Sl. No. Description Amount in Rs /B> E Purchasing Property in the name of Mother and Brother and ..... 3333333 F Interest on Investments 3030417 Interest on Rs.30 lacs SIDBI Bond @ 5.5% Period (31.1.2006-1.6.2009) 563750 Interest on Rs.70 lacs REC Bond @ 5.5% Period (31.1.2006-31.2.2010) 1604167 G Total amount retained by mother and brother till date (E+F) 6363750 C Share of mother + brother (2/5th share) 5333333 H Amount exceeding their share (G-C) 1030417 11. Let us assume that the will fails and the estate of the deceased is to be distributed as on intestacy. Let us assume the calculation of Mr. Banerjee's clients to be correct. The share of the mother and brother (2/5th share) would be Rs.53,33,333/-. Furthermore, let us assume that they have received Rs.63,63,750/- as of date and thus taken about Rs.10 lakhs in excess of their share. This calculation does not take into account the total principal and interest that would be available for distribution on the principal sum of Rs.1.33 crores. This only takes into account the principal sum of Rs.1,33,33,333/- as the total of the shares from that which individual shares have been calculated. This calculation does not take into account the total principal and interest that would be available for distribution on the principal sum of Rs.1.33 crores. This only takes into account the principal sum of Rs.1,33,33,333/- as the total of the shares from that which individual shares have been calculated. I do not think this is a very sound method to determine the amount that would be ultimately received by the applicant and the other parties. 12. In any event, if the applicant succeeds in the application for grant of probate, the mother would be entitled to all the properties. 13. One thing that weighs with the Court is that admittedly the applicant is living with his mother under the same roof. There is no complaint against him that he does not maintain his mother properly. In fact, the prayer in the application is for making available more financial resources to the applicant for better upkeep of Smt. Nisha Mehrotra, the mother. 14. The net annual interest yield is about Rs.10,58,315.40 on Rs.1,17,00,000/- and odd, as submitted by Mr. Kar. The share of the applicant and the mother would be a little over Rs.4 lakhs per year (40%). Out of this Rs.4 lakhs and odd, the applicant has been withdrawing at the rate of Rs.22,000/- per month which comes to Rs.2,64,000/- per year. This is of course taking into account the interest yield, per year for the whole principal sum kept invested for the entire term of the deposit. Therefore, the petitioner would not be left with a surplus of more than Rs.1,30,000/- or odd per year in respect of his and his mother's share upon completion of the whole term of the deposit. 15. Under those circumstances, I permit the applicant to make a further withdrawal at the rate of Rs.10,000/- per month only in addition to what is being withdrawn, for the upkeep and maintenance of his mother. The petit inner can only withdraw the amount on maturity of the deposit and not before that because that would result in loss of interest earning. Accounts have to be maintained. 16. I also pass an order of injunction restraining the applicant and his mother from transferring, dealing with or disposing of or parting with possession of the property in question (the flat) without the leave of this Court. 17. Order in terms of prayer (a) of the petition. 18. Accounts have to be maintained. 16. I also pass an order of injunction restraining the applicant and his mother from transferring, dealing with or disposing of or parting with possession of the property in question (the flat) without the leave of this Court. 17. Order in terms of prayer (a) of the petition. 18. This application is accordingly disposed of. All parties concerned to act on a signed photocopy of this order upon the usual undertakings.