Probate in Bangladesh 2026: How to Probate a Will and How to Make One That Holds

Probate Bangladesh law requires: what it is and who needs it in 2026

Probate Bangladesh courts grant under the Succession Act 1925 is the court's certificate that a will is genuine, validly executed and the testator's last word, and that the named executor may act on it. For Christians, and for most wills made by Hindus, Buddhists, Sikhs and Jainas, it is not optional: no executor or legatee can establish a right under the will in any court until probate, or letters of administration with the will annexed, has been granted. For Muslims the position is different, because a Muslim will is governed by Muslim personal law, limited to one-third of the estate and outside the probate requirement.

This guide covers both ends of the process. It explains who needs probate, how a petition moves through the District Judge's court, citations, caveats and contested cases, court fees, an executor's duties and revocation. It then sets out how to make a will Bangladesh courts will uphold, for Muslim and non-Muslim testators, with registration, safekeeping, wills of non-resident Bangladeshis and the mistakes that most often defeat a will. Letters of administration on intestacy and succession certificates are covered in separate TRW guides, linked below.

Summary: Probate is granted only to an executor named in a will, by the District Judge or a District Delegate in uncontested cases, after citations to the family. Once anyone files a caveat the matter becomes contentious, only the District Judge can decide it, and the person propounding the will must prove due execution, a sound and disposing mind and the absence of suspicious circumstances. The ad valorem court fee is paid on the estate before the grant is made, not on filing. A Muslim will needs no probate but cannot give more than one-third of the estate, or anything to an heir, without the other heirs' consent after death.

Key point: Registration is not what makes a will valid. In November 2025 the High Court Division set aside a District Delegate's order dismissing a probate case because the will was unregistered, holding that registration of a will is optional and that the probate court must instead ask whether the will was duly executed and attested by at least two witnesses. A non-Muslim will lives or dies on its signature, its witnesses and the testator's capacity.

At a glance

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Table of Contents

Who needs probate in Bangladesh

Section 213(1) of the Succession Act 1925 provides that no right as executor or legatee can be established in any court unless a competent Bangladeshi court has granted probate of the will, or letters of administration with the will, or with a copy of an authenticated copy of the will, annexed.[6] Section 213(2) then narrows the rule. It does not apply to wills made by Muslims, and it applies to wills of Hindus, Buddhists, Sikhs and Jainas only where they fall within clauses (a) and (b) of section 57.[6]

Christians and others outside the exempted communities

Nothing in section 213(2) excludes Christian wills, or the wills of anyone else who is not Muslim, Hindu, Buddhist, Sikh or Jaina, such as a foreign national with property in Bangladesh. For them the bar in section 213(1) applies in full.[6] Part VI of the Act, which contains the rules on capacity, execution, revocation and construction of wills, is the general law of testamentary succession for these testators.[2]

Hindus, Buddhists, Sikhs and Jainas

Section 57 applies the provisions of Part VI listed in Schedule III to three classes of will made by a Hindu, Buddhist, Sikh or Jaina: (a) wills made within Bangladesh on or after 1 September 1870; (b) wills made outside Bangladesh, so far as they relate to immovable property situated here; and (c) other wills made on or after 1 January 1927. A proviso adds that marriage does not revoke any such will.[6] Because section 213 reaches classes (a) and (b), almost every Hindu will made in Bangladesh, or dealing with land here, needs probate.

Muslims: no probate requirement

Section 58(1) states that Part VI does not apply to testamentary succession to the property of any Muslim.[6] In Jahanara Begum v Hazi Nizamuddin, decided on 23 January 2024, the Appellate Division agreed with the trial court that sections 57, 58 and 213 do not govern a Muslim's will, held a probate case on a Muslim father's will not maintainable, and observed that the petitioner was really seeking partition of paternal property "in the garb of" probate.[6] Section 264(2) adds that, outside section 57 cases, no court may receive probate applications in Muslim estates unless the Government has authorised it by Gazette notification.[10] The substantive limits on a Muslim will are explained below.

Probate and letters of administration with the will annexed

Probate can be granted only to an executor appointed by the will, and never to a minor or a person of unsound mind.[3] Where the will names no executor, the executor has died before proving it, or he renounces or fails to accept within the time the court allows, the court instead grants letters of administration with the will annexed, typically to a universal or residuary legatee.[3] The will is proved in the same way.

Letters of administration on intestacy are a separate grant, for estates with no will at all. Who may apply, the administration bond and the administrator's reporting duties are covered in our guide to the letter of administration in Bangladesh, so we do not repeat them here. Where the family only needs to collect bank deposits, shares or other debts, a succession certificate may be enough, unless the will is one that must be probated. The table below shows which grant usually fits which estate.

Part IX also allows limited grants: administration until a will is produced, during the minority of a sole executor, pendente lite, or for a particular purpose or suit. A codicil discovered after probate can be proved separately.[3]

Probate Bangladesh procedure: which court to file in

Section 264(1) gives the District Judge jurisdiction in granting and revoking probates and letters of administration in all cases within the district.[10] Under section 270, probate may be granted if the deceased had a fixed place of abode or any movable or immovable property within the district at the time of death, and section 268 applies the Code of Civil Procedure 1908 to the proceedings so far as the circumstances permit.[3] [7] Section 300 gives the High Court Division concurrent jurisdiction, which is used mainly for large or multi-district estates.[3]

District Delegates and uncontested petitions

Section 265 allows the Supreme Court to appoint judicial officers as District Delegates to grant probate and letters of administration in non-contentious cases.[10] In practice many probate petitions are filed before or transferred to a District Delegate. The Delegate's authority ends the moment the case becomes contested: the Appellate Division has held that section 286 ties the Delegate's hands as soon as any contention is raised, and that even in a non-contentious case a Delegate in doubt must seek directions.[10]

The 2026 case of Dipok Ranjan Kar v Babul Ranjan Kar shows the sequence. The executor filed before the Delegate Judge in Pirojpur; once the testatrix's son objected, the Delegate forwarded the case to the District Judge, who tried it as a contested case.[7] The forums in a typical probate Bangladesh estate are summarised below.

Applying for probate Bangladesh courts will grant: the petition

A probate petition under section 276 annexes the original will and states the time of the testator's death, that the writing is his last will, that it was duly executed, the amount of assets likely to come to the petitioner's hands and that the petitioner is the executor named in it. It must be signed and verified by the petitioner, and section 281 requires a further verification by at least one of the attesting witnesses, if procurable.[3] A false averment is punishable under section 282.[3]

Missing witness verification is not fatal

In Dipok Ranjan Kar the objector argued that a petition filed without an attesting witness's verification was not maintainable. The High Court Division rejected the point on 1 March 2026. It held that section 281 verification is similar to the verification of pleadings, that a petitioner has no power to compel an attesting witness to verify, and that the provision is directory, not mandatory, so non-compliance does not lead to rejection of the petition.[7] The witnesses still matter greatly at trial, as explained below.

Documents to assemble

• the original will and any codicils, with a translation if needed;
• the death registration certificate and the testator's identity documents;
• names and addresses of the attesting witnesses and the scribe;
• a family schedule of everyone who would inherit on intestacy, since each must be cited;
• an asset schedule with title deeds, khatians and account records, and a valuation;
• an authenticated power of attorney for any executor or heir abroad.

Where the original will has been lost, sections 237 to 239 allow probate of a copy, draft or statement of contents, but only on strict proof that the original was duly executed and has not been revoked.[3] Section 293 sets a minimum interval of seven clear days after death before probate can issue.[3]

Citations, caveats and contentious probate

Section 283(1)(c) empowers the court to issue citations calling on everyone claiming an interest in the deceased's estate to come and see the proceedings before the grant.[7] Citations go to the heirs on intestacy, because they are the people the will displaces, and are published as the court directs. Anyone opposing the grant may enter a caveat under section 284, after which section 285 forbids any further step on the petition until the caveator has had notice.[3] [7]

Who may caveat

Standing is a live issue. In Alauddin v Narayan Chandra Shil, decided on 31 October 2022, the High Court Division read section 283(1)(c) with section 63(c) and held that purchasers claiming title independently of the testator had no interest in the estate and could not attack the will's attestation.[11] In Ranjit Kumar Mondal v Joygun Nesa, decided on 22 July 2026, a different bench accepted that a later purchaser may oppose probate, but only on grounds going to the will itself, such as forgery, defective execution or attestation, lack of capacity or suspicious circumstances.[8]

How a contested case runs

Section 295 provides that where there is contention before the District Judge, the proceeding takes, as nearly as may be, the form of a regular suit, with the petitioner as plaintiff and the objector as defendant.[7] In Dipok Ranjan Kar the High Court Division stressed the words "as nearly as may be": the proceeding takes the form of a suit only so that the Code of Civil Procedure can apply, it is not a suit in fact, and it ends in an order, not a decree. An appeal lies under section 299, and no decree needs to be drawn up or filed with the memorandum of appeal.[7] Where the estate needs protecting meanwhile, section 247 allows an administrator pendente lite.[3]

The burden on the person propounding the will

The propounder must prove by satisfactory evidence that the testator signed the will, was of sound and disposing mind, understood it and signed of his own free will, and must meet the special requirements of section 63 of the Succession Act together with sections 67 and 68 of the Evidence Act, which require at least one attesting witness to be called.[7] Suspicious circumstances make the burden heavier. In Dipok Ranjan Kar a stepson propounded a will under which the testatrix left her property equally to him and her own son, cutting out her two daughters; the son alleged forgery and produced her national identity card signature.[7]

The court held that the propounder must prove capacity even if the objector does not raise it, and must explain by evidence a will that is "unnatural, improbable and unfair". He failed, and his appeal was dismissed with costs.[7] By contrast, in Ranjit Kumar Mondal two attesting witnesses gave consistent evidence that the testatrix affixed her thumb impression after the will was read over to her, and the High Court Division granted probate, treating an overwritten word in the document as a minor irregularity.[8]

The probate court does not decide title

In Ranjit Kumar Mondal the trial court refused probate after weighing purchasers' sale deeds and record-of-rights entries. The High Court Division held that this was beyond its jurisdiction: a probate court asks only whether the testator duly executed the will and whether it is his last will, and a grant establishes due execution, genuineness and operative character without invalidating later transfers or declaring better title. Title disputes belong in a properly constituted civil suit.[8] The same case had begun as a probate petition in 1974; probate was granted on appeal in 2026.

Court fees on probate and valuation of the estate

The fee for probate, or letters of administration with or without the will annexed, is set by article 10 of Schedule I to the Court-fees Act 1870 as substituted in 2010. It is ad valorem and graduated: 3 per cent in the first band, which begins where the estate exceeds Tk 5,000, then 5, 6, 7 and 8 per cent in successive bands, and 9 per cent on value above Tk 5 lakh.[4] On a substantial estate the effective rate approaches 9 per cent. Where a succession certificate has already been granted for the same estate, the fee paid on it is credited against the probate fee.[4]

Section 19-I of the Act, which governs payment, still refers to the fee "mentioned in No. 11 of the First Schedule".[7] In the substituted schedule, article 11 is the succession certificate fee, at 1 or 2 per cent, and the probate fee sits in article 10.[4] Our guide to court fees in Bangladesh covers the wider schedule.

When the fee is payable

Section 19-I(1) provides that no order entitling the petitioner to probate shall be made until a valuation of the property in the Third Schedule form has been filed and the court is satisfied that the fee has been paid.[7] In Dipok Ranjan Kar the High Court Division held that the fee is paid on the grant, not on the application: it falls due only once the court has heard the evidence and decided that the propounder is entitled to probate, and an unsuccessful propounder is not liable to pay it.[7]

A petition is therefore not defective merely because no valuation or fee was filed with it. Executors should still prepare an honest valuation early, because the value of a probate Bangladesh estate can be fixed by the Collector or by the court under section 19-H.[7]

Executors' duties after the grant

Section 211 makes the executor the deceased's legal representative for all purposes and vests the deceased's property in him, subject to the rule that property passing by survivorship in Hindu, Muslim, Buddhist, Sikh, Jaina and exempted estates does not vest.[1] The grant issues under the seal of the court, the proved original will is kept in the court's records, and the grant is conclusive of the executor's representative title against debtors and holders of estate property.[3]

Collect, pay, then distribute

Part IX fixes the order. Funeral and death-bed expenses come first, then the expenses of obtaining probate, then wages for certain services in the period before death, then other debts equally and rateably, and all debts before any legacy.[3] A legatee's title is complete only when the executor assents to the legacy, and an executor is not bound to pay legacies without an indemnity.[3] An executor who wastes the estate, or neglects to get in any part of it, is personally liable for the loss.[3]

Inventory, account and dealings with land

Section 317 requires an inventory within six months of the grant and an account within one year, unless the court extends time. In Hindu, Muslim, Buddhist, Sikh, Jaina and exempted estates, section 307(2) prevents an executor or administrator from selling, mortgaging or giving away immovable property, or leasing it for more than five years, without the court's previous permission where the will does not confer the power.[3] The mechanics are the same as for administrators and are set out in our letter of administration guide. Once title is settled, the land records must be updated through mutation.

A person who intermeddles with the estate without authority becomes an executor of his own wrong under section 303 and is liable as such.[3]

Revoking a probate Bangladesh grant under section 263

Section 263 allows a grant of probate to be revoked or annulled for just cause. Just cause exists where the proceedings were defective in substance; the grant was obtained fraudulently by a false suggestion or by concealing something material; it was obtained on an untrue allegation of a fact essential in law, even if made in ignorance or inadvertently; it has become useless and inoperative; or the grantee has wilfully and without reasonable cause failed to exhibit an inventory or account, or exhibited one untrue in a material respect.[10]

Only the District Judge can revoke

Revocation is itself contentious, so it belongs before the District Judge. In Ananda Mohan Sardar v Jadab Chandra Sardar, decided on 10 January 2024, a Joint District Judge sitting as District Delegate had granted probate in 1994 in an uncontested case. Relatives filed for revocation before the same court in 2006, alleging fraud and that the real heirs had not been given notice. The High Court Division held that the Delegate had no jurisdiction to hear a revocation case against his own non-contentious grant and transferred it to the District Judge of Dhaka.[10]

A grant obtained without citing every heir remains vulnerable for many years, so the family schedule must be complete. Minor errors in names or descriptions can instead be rectified under section 261, and payments made in good faith under a grant before revocation remain a valid discharge.[3] A revoked grant must be surrendered under section 296.[3] Wider estate litigation strategy is covered in our analysis of private wealth disputes in Bangladesh.

How to make a will in Bangladesh

A will lets a person choose an executor and direct who receives what, so how to make a will Bangladesh courts will enforce deserves as much care as probate itself. The answer depends first on the testator's religion, because Muslim wills are governed by Muslim personal law and other wills by Part VI of the Succession Act.[6] The intestacy rules that apply to whatever a will does not cover are explained in our guide to inheritance law in Bangladesh.

Capacity and free will

Section 59 governs who may make a will, and section 61 deals with wills obtained by fraud, coercion or importunity.[2] An adult of sound mind may dispose of property by will.[13] The probate cases show that capacity must be capable of proof long after death: the propounder must establish a sound and disposing mind and that the testator understood what he signed.[7] For an elderly or ill testator, a contemporaneous medical note and instructions taken from the testator alone are the best protection.

Muslim wills: the one-third rule and heirs' consent

Under Hanafi law, which governs most Bangladeshi Muslims, a will may dispose of no more than one-third of the estate, and no bequest may be made in favour of an heir. A bequest that exceeds one-third or benefits an heir is valid only with the consent of the other heirs, and that consent must be given after the testator's death.[12]

The Appellate Division restated the consent rule in Jahanara Begum, quoting section 117 of Mulla's Principles of Mahomedan Law: a bequest to an heir is not valid unless the other heirs consent after the testator's death; any single heir may consent so as to bind his own share; and neither inaction nor silence can be the basis of implied consent.[6] In that case the father had left a will in favour of all his sons and daughters, and the objecting children complained that more than one-third of the estate was being claimed. A will that merely redistributes the estate among heirs achieves nothing without their consent.

Form, revocation and Shia law

Muslim law prescribes no particular form. A will may be oral or written, or even made by gesture, provided the testator's intention is clear, and it can be revoked or changed at any time before death.[12] [13] Under Shia law, a bequest to an heir within the one-third is valid without the other heirs' consent, and consent to a bequest above one-third may be given before or after death.[12] Oral wills are hard to prove, so a Muslim testator should still write the will and sign it before two independent witnesses.

What a Muslim will is good for

Within its limits, a Muslim will is useful to benefit a grandchild, step-child, carer or charity who would not otherwise inherit, and to appoint an executor. Gifts to heirs during life are made instead by a registered heba, explained in our guide to heba, will and gift registration, and the fixed shares that apply to the remaining two-thirds are set out in our analysis of Muslim inheritance law.

Hindu, Christian and other non-Muslim wills

A non-Muslim will is an "unprivileged will" under section 63, and the formalities are strict. The will must be in writing, signed by the testator and attested by at least two witnesses.[2] [9] [13] The Appellate Division has stressed that the signature or mark must be placed so that it appears intended to give effect to the writing as a will.[7] A thumb impression is a valid mark, as Ranjit Kumar Mondal shows.[8]

Choosing the witnesses

Witnesses decide probate cases. At least one must be called to prove execution, and if the will is challenged the court will test whether they actually saw the testator sign and whether the testator understood the document.[7] Choose independent adults who are likely to outlive the testator, record their identity card numbers and addresses, and never use a beneficiary or a beneficiary's spouse.

Hindu wills

Hindu wills are governed by section 57 and Schedule III. Any adult Hindu may dispose of property by will, but not so as to defeat the legal right of maintenance of a wife or other dependant.[13] Unlike other non-Muslim wills, a Hindu will is not revoked by the testator's later marriage.[6] For Hindu families, a will is often the only way to give a daughter or widow a full and unrestricted interest that the Dayabhaga rules of intestacy would not give her. Property passing by survivorship does not vest in the executor.[1]

Revoking or changing a non-Muslim will

Section 62 provides that a will may be revoked or altered, and section 70 sets out the methods by which an unprivileged will or codicil is revoked.[2] Section 69 provides for revocation of a will by the testator's marriage; the section 57 proviso disapplies that rule for Hindu, Buddhist, Sikh and Jaina wills, but a Christian testator should remake the will after marriage.[2] [6] The clearest way to revoke is a new will that expressly revokes all earlier wills. Alterations should be made by a fresh codicil executed with the same formalities, not by handwritten changes on the original.

Registration and safekeeping of wills

Section 17 of the Registration Act 1908 lists the documents whose registration is compulsory, and wills are not among them; section 18 lists the documents whose registration is optional, which include wills.[5] [9] In Kowshik Datta v District Delegate, Chattogram, decided on 3 November 2025, the High Court Division held that registration is not a condition precedent to the validity or admissibility of a will, that an unregistered will carries no presumption against its genuineness, and that a District Delegate who dismissed a probate case for non-registration had failed to exercise his jurisdiction. The case was remanded for hearing on the merits.[9]

Why register anyway

Registration is still worth considering, because the sub-registry's records prove the will's existence and date even if the original is lost. In Ranjit Kumar Mondal a 1956 registered will was proved simply by a sub-registry clerk producing the volume.[8] Registration does not, however, make a will immune from challenge on capacity, undue influence or revocation.

Depositing a will with the Registrar

Part VIII of the Registration Act sets out who may present a will for registration, and Part IX provides a separate procedure for depositing a will in a sealed cover with a Registrar, withdrawing it and dealing with it on the depositor's death.[5] A sealed deposit keeps the contents confidential while ensuring the will can be found. Otherwise, keep the original with your lawyer or in a fireproof safe, tell the executor where it is, and never annotate it.

NRB wills, foreign wills and heirs abroad

For a non-resident Bangladeshi, the first question in any probate Bangladesh estate is which community rules apply. Section 57(b) applies Part VI to a Hindu, Buddhist, Sikh or Jaina will made outside Bangladesh so far as it relates to immovable property here, and section 213 then requires probate of it.[6] A Christian will dealing with Bangladeshi property also needs a Bangladeshi grant before rights under it are established in court here.[6]

Wills already proved abroad

Where a will has been proved and deposited in a competent court outside Bangladesh, section 228 allows letters of administration with an authenticated copy annexed, so the will need not be proved afresh, and section 213(1) expressly recognises a grant with a copy of an authenticated copy annexed.[3] [6] Section 241 allows administration with the will annexed to the attorney of an executor who is absent from Bangladesh.[3]

Practical drafting for NRBs

For a testator abroad, the safest course is a separate Bangladesh will confined to Bangladeshi assets, executed in compliance with section 63 or, for a Muslim, within the one-third limit, and drafted so that neither will revokes the other. Heirs abroad can act through a properly executed and authenticated power of attorney, and our cross-border family matters practice coordinates grants here with proceedings overseas.

From will to grant: step by step

An uncontested probate Bangladesh petition usually follows the sequence below. A contested case shares the opening stages and then proceeds like a civil trial.

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Common mistakes in wills and probate

Most failed wills and probate Bangladesh disputes trace back to a handful of avoidable errors.

• Treating a Muslim will as unlimited. A bequest above one-third, or any bequest to an heir, fails without the other heirs' consent after death, and silence is not consent.[6]
• Using probate to divide property. The Appellate Division rejected a Muslim probate case that was really a partition claim; division belongs in a partition suit.[6]
• Interested or untraceable witnesses. A will is proved through its attesting witnesses; if none can be found or they are tied to the beneficiary, the case becomes much harder.[7]
• Unexplained disinheritance. A will that cuts out close family without reasons invites a finding of suspicious circumstances; state the reasons in the will or a separate signed note.[7]
• Assuming registration cures defects. Registration is optional and proves the document, not capacity or free will.[9]
• Omitting heirs from citations. A grant obtained without notice to the real heirs can be attacked for revocation years later.[10]
• Asking the probate court to decide title. Ownership disputes with purchasers must be fought in a civil suit, not in probate.[8]
• Forgetting to update. Marriage can revoke a Christian's will under section 69, and sold or new property can leave a will partly inoperative.[2]

Planning in 2026: wills, heba and reserved lifetime use

A will is one tool among several. In September 2026 Parliament passed the Transfer of Property (Amendment) Bill 2026 by voice vote, adding sections 122A and 122B to the Transfer of Property Act 1882. The new route lets a parent, grandparent or spouse gift property to a close relative while reserving a lifetime right to use and enjoy it, stated expressly in the registered deed; the new section 122A states that it does not restrict ordinary gifts or heba under Muslim law.[14] Islamic parties questioned whether it could be used to bypass the rules on hiba, wasiyat and fara'id, and the Law Minister, Md Asaduzzaman, said the option is voluntary: "Anyone who wishes can use this option."[14]

For Muslim families, a registered gift with reserved use can achieve what a one-third will cannot, but it is irrevocable in principle. Our analysis of the usufruct gift and hiba law explains the new mechanism. TRW's inheritance and succession planning practice drafts wills, acts for executors seeking probate and defends or challenges contested grants. To discuss a will or a probate Bangladesh estate, contact TRW.

Frequently asked questions

Is probate mandatory in Bangladesh?

For Christian wills, and for Hindu, Buddhist, Sikh and Jaina wills made in Bangladesh or dealing with land here, yes: no right as executor or legatee can be established in court without probate or letters of administration with the will annexed. It does not apply to Muslim wills.[6]

Does a Muslim will need probate?

No. Section 213(2) excludes wills made by Muslims, and in 2024 the Appellate Division held a probate case on a Muslim will not maintainable on its facts.[6]

Which court grants probate?

The District Judge of the district where the deceased had a fixed abode or property, or a District Delegate in uncontested cases. The High Court Division has concurrent jurisdiction.[3] [10]

What is the difference between probate and letters of administration with the will annexed?

Probate goes only to the executor named in the will. Where there is no executor, or the executor dies, renounces or cannot act, the court grants letters of administration with the will annexed, usually to a residuary legatee.[3]

How much is the probate court fee?

A graduated ad valorem fee under article 10 of Schedule I to the Court-fees Act 1870, from 3 per cent in the first band to 9 per cent on value above Tk 5 lakh. The High Court Division has held it is payable before the grant is made, not on filing.[4] [7]

What happens if someone files a caveat?

The case becomes contentious, only the District Judge can decide it, and it proceeds as nearly as may be like a regular suit, with the person propounding the will as plaintiff.[7] [10]

Must a will be registered in Bangladesh?

No. Registration of a will is optional under the Registration Act 1908, and the High Court Division held in 2025 that an unregistered will can be probated.[5] [9]

How many witnesses does a will need?

A non-Muslim will must be signed by the testator and attested by at least two witnesses under section 63. Muslim law prescribes no form, but two witnesses are strongly advisable.[9] [12]

Can a Muslim leave property to one of his heirs by will?

Under Hanafi law only if the other heirs consent after his death; each consenting heir binds only his own share, and silence is not consent.[6] [12]

Can probate be revoked?

Yes, for just cause under section 263, including fraud, concealment from the court, defective proceedings and failure to file a true inventory or account.[10]