3Mrs. Meerabai Dawson died on 16th December 2001. The Will dated
30th November 1993 was filed for granting of probate before the Hon’ble
High Court at Ipswich, England and probate was granted on 11th March
2002. Relying on this probate, the Executors of the Will applied for
administration of Mrs. Meerabai Dawson’s estate in India. The Executors of
the Will engaged petitioner as legal counsel for the disposal of the estate in
India of Mrs. Meerabai Dawson and repatriate sale proceeds to Salvation
Army, U.K. For this purpose, the Executors granted a Power of Attorney
dated 15th May 2006 in favour of one Mr. Sameer Tapia and two erstwhile
associates of petitioner firm empowering them to execute the sale of the
Indian properties forming part of the Indian estate of Mrs. Meerabai
Dawson. One of the major property Mrs. Meerabai Dawson inherited from
her parents, who were resident Indians, was a landed property at Adayar,
Chennai. It was found that there were many encroachers in the said
property. To cut the matter short, at the time of selling the property,
petitioner settled with all the encroachers and that left finally surplus of
about Rs.5,01,47,271/- (Rs.4,65,00,000 + Rs.36,47,271/-) equivalent to
pound sterling £ 651,588/- at exchange rate then prevailing. Petitioner
deposited the sale consideration of immovable properties and credits of
Mrs. Meerabai Dawson into its clients’ account and on or about
26th February 2008 transferred the amount into the savings bank account
that petitioner had opened in the name of Executors to the Will of
Mrs. Meerabai Dawson. Petitioner thereafter repatriated the total sum of
