Administration of Estates Act, 1961
Administration of Estates Act, 1961
Administration of Estates Act, 1961
ARRANGEMENT OF SECTIONS
PART ONE
PART TWO
The Administrator-General
5. Application.
Administration
27. Conversion of movable and immovable property.
28. Payment of debts and distribution of assets.
29. Disposal of assets received from abroad.
30. Barring of claims.
31. Costs in suit against Administrator-General.
32. Disposal of jewellery.
33. Payment for improvements.
34. Application to Court for directions or information.
35. Administrator-General to keep accounts.
36. Inspection of accounts.
37. Prescribed bank accounts and investment of surplus funds.
38. Final accounts.
39. Passing interim accounts.
40. Interim accounts.
41. Transfer of share of minor to relative.
Distribution of Residue
42. Distribution of proceeds of estate.
43. Disposal of immovable property.
44. Assets of persons not domiciled in Ghana.
45. Disposal of proceeds of intestate estates.
46. Orders on petition.
47. Rival claims.
48. Assets unclaimed for five years.
49. Disposal of unclaimed assets.
Miscellaneous
55. Rules.
56. Appointment of agents.
57. Administering oath.
58. False evidence.
59. Taking charge of assets.
60. Annual report.
PART THREE
General Provisions
61. Necessity for probate.
62. Cesser of right of executor to prove.
63. Withdrawal of renunciation.
64. Executor of executor represents original testator.
65. Right of proving executors to exercise powers.
66. Liability of acting executor failing to apply for probate.
67. Executor not to act while administration is in force.
68. Legal proceedings after revocation of temporary administration.
69. Rights and liabilities of administrator.
PART FOUR
Recognition of Probate and Letters of Administration, Granted in Commonwealth and Other Countries
84. Sealing of probate and letters from other countries.
85. Sealing duplicate in lieu of original.
86. Rules.
87. Interpretation.
Probate Exemption
88. “Proper officer” and “public officer”.
89. Distribution without probate of sums not exceeding one hundred million
cedis.
90. Decision of question arising under sections 88 to 91.
91. Regulations.
PART FIVE
Administration of Assets
92. Assets for payment of debts.
93. Realisation of assets.
94. Administration of assets.
95. Payment of charges on property.
96. Assent or conveyance by personal representative.
97. Validity of conveyance and revocation of representation.
98. Right to follow property.
99. Powers of management.
100. Raising money.
101. Appropriation by personal representative.
102. Appointment of trustees of infant’s property.
103. Obligations of personal representative regarding possession of land.
104. Postponing distribution.
105. Distribution of residuary estate.
PART SIX
Miscellaneous
106. Savings.
107. Application of Act.
108. Interpretation.
109. Statutes ceasing to apply.
110. Repeals.
111. Commencement.
SCHEDULES
First schedule Form of Petition for a Grant of Probate or Letters of
Administration
Second schedule Order of Application of Assets where the Estate is Solvent
Third schedule Form of a Vesting Assent
Fourth schedule Statutes Ceasing to Apply
Fifth schedule Repeals
ACT 63
ADMINISTRATION OF ESTATES ACT, 19611(1)
AN ACT to amend and consolidate the law providing for the administration of estates and for
related matters.
PART ONE
PART TWO
The Administrator-General
5. Application
This Part applies to an estate in respect of which a grant of probate or letters of administration may be
granted by the Court.
6. Incorporation of Administrator-General
(1) The President shall, in accordance with article 195 of the Constitution, appoint a suitable person to
be the Administrator-General for the purposes of this Act, and as many Assistant Administrators-General
as may be required.
(2) The Administrator-General is a corporation sole by the name of the Administrator-General of the
Republic with perpetual succession and an official seal and may sue and be used in that corporate name.
(3) An instrument sealed by the Administrator-General shall not, by reason of the use of a seal, be
rendered liable to a higher stamp duty than if the Administrator-General were an individual.
(4) The Administrator-General is entitled to appear in court either in person or by counsel in
proceedings to which the Administrator-General is a party.
Administration
Distribution of Residue
50. Fees
The prescribed fees shall be paid in respect of the functions of the Administrator-General.
51. Expenses
(1) The expenses which might be retained or paid out of an estate in the charge of the
Administrator-General, were the Administrator-General a private administrator of the estate, shall be
retained and paid and the fees prescribed under section 50 shall be retained and paid in like manner as an
addition to the expenses.
(2) Fees of court payable under an enactment or a rule of court shall not be charged, paid or collected
in respect of an estate administered by the Administrator-General under section 59.
(3) Fees, charges and reimbursements to be retained or paid by the Administrator-General shall have
priority over the debts of the deceased person and may be deducted from the moneys received by the
Administrator-General in the course of the administration.
Miscellaneous
55. Rules
(1) The Minister may, by legislative instrument, make rules for carrying into effect the objects of this
Part and for regulating the proceedings of the Administrator-General.
(2) In particular and without prejudice to the generality of the powers conferred by subsection (1), the
rules may
(a) provide for the accounts to be kept by the Administrator-General;
(b) provide for the notices to be given by the Administrator-General and the method of service;
(c) prescribe forms, scales of fees and prescribe a matter which in this Act may be prescribed to
give effect to this Act, or is directed to be prescribed;
(d) define the functions and liabilities of agents, provide for the appointment of the persons who
may be thought advisable to be agents, determine the amount of security to be given by
agents and the remuneration to be allowed to them, whether by way of fees or salary, and
generally regulate their functions.
PART THREE
General Provisions
PART FOUR
Recognition of Probate and Letters of Administration Granted in Commonwealth and Other Countries
87. Interpretation
For the purposes of sections 84, 85 and 86
“Court of Probate” means a court or an authority, by whatever name designated, having
jurisdiction in matters of probate;
“probate duty” includes a duty payable on the value of the estate for which probate or letters of
administration is or are granted.
Probate Exemption
89. Distribution without probate of sums not exceeding one hundred million cedis16(16)
(1) On the death of a public officer to whom or to whose estate a sum of money not exceeding two
hundred million cedis is due or payable by the Government in respect of the pay, allowance, pension, or
gratuity, excluding a death gratuity, the proper officer may direct, subject to the Regulations made under
section 91, that probate or any other proof of the title of the personal representative of the deceased public
officer may be dispensed with despite any law, usage, or custom to the contrary.
(2) The sum of money due to the deceased public officer may be paid
(a) to the person, or distributed among the persons, appearing to the proper officer to be entitled
to the estate of the deceased public officer or a distributive share of that sum,
(b) to, or distributed among any one or more of those persons, or
(c) if the proper officer is unable to discover any of those persons, to the person or distributed
among the persons who the proper officer thinks fit, and in the proportions that the proper
officer thinks fit.17(17)
(3) On the payment or distribution being made, the Government and the proper officer are discharged
from liability in respect of that payment or distribution.
91. Regulations
The Minister may, by legislative instrument, make Regulations for any of the purposes of sections 89
and 90.
PART FIVE
Administration of Assets
PART SIX
Miscellaneous
106. Savings
(1) Where, before the commencement of this Act, the administration of an estate has been commenced
under any other enactment, the estate shall, despite this Act, be carried out in accordance with that other
enactment.
(2) This Act shall not affect the estate of a seaman to whom the Merchant Shipping (Transitory
Provisions) Act, 1957 (No. 23) applies.
108. Interpretation
(1) In this Act, unless the context otherwise requires,
“administration” means, with reference to the movable and immovable property of a deceased
person, letters of administration, whether general or limited, or with the will annexed or otherwise;
“administrator” means a person to whom administration is granted;
“Administrator-General” includes an Assistant Administrator-General and the successors in
office of the Administrator-General;
“agent” means a person duly appointed as agent by the Administrator-General as provided for in
section 56;
“assets” means the property, movable and immovable, of a deceased person which is chargeable
with, and applicable to, the payment of the debts and legacies of the deceased person or is available for
distribution amongst those entitled to share;
“conveyance” includes a mortgage, a charge by way of legal mortgage, a lease, an assent, a
vesting, a declaration, a vesting instrument, a disclaimer, a release and any other assurance of property
or of an interest in that property by an instrument, except a will;
“Court” means the High Court or any other court of competent jurisdiction;
“disposition” includes a conveyance, a devise, a bequest and an appointment of property contained
in a will;
“estate” means property, movable and immovable;
“functions” includes power and duties;
“income” includes rents and profits;
“intestate” includes a person who leaves a will but dies intestate as to a beneficial interest in the
movable and immovable property of that person;
“lunatic” includes a person certified as a lunatic under an enactment and a person with regard to
whom it is proved to the satisfaction of the Court as a person who is, through mental infirmity arising
from disease or age, incapable of managing the affairs of that person;
“Minister” means the Minister to whom functions under this Act are assigned by the President;
“minority” means, according to the context, the state of being an infant or the interest of an infant
beneficiary under a will or intestacy;
“oath” includes an affirmation;
“pecuniary legacy” includes an annuity, a general legacy, a demonstrative legacy so far as it is not
discharged out of the designated property, and any other general direction by a testator for the
payment of money;
“personal representative” means the executor, original or by representation, or the administrator
for the time being, of a deceased person;
“possession” includes the receipt of rents and profits or the right to receive them;
“prescribed” means prescribed by the Rules of Court or Rules made by the Minister pursuant to
this Act or prescribed to give effect to this Act;
“probate” means the probate of a will;
“probate rules” means the Rules and Orders made for regulating the procedure and practice of the
Court with regard to non-contentious or common-form probate business;
“property” includes a thing in action;
“purchaser” includes a lessee, a mortgagee or any other person who in good faith acquires an
interest in property for valuable consideration and an intending purchaser;
“Regulations” means Regulations made under the Act;
“rent” includes an annual or a periodical payment in money or money’s worth, issuing out of, or
charged on, land, but does not include mortgage interest;
“representation” means the probate of a will or the grant of administration, and “taking out
representation” refers to the obtaining of the probate of a will or of the grant of administration;
“residuary estate” means the residue as defined in section 18 of the Intestate Succession Act,
1985;26(26)
“Rules” means Rules made under this Act;
“Rules of Court” includes, in relation to non-contentious or common-form probate business,
probate rules;
“securities” includes stocks, funds and shares;
“syndic” means a person deputed to represent, and transact the affairs of, a corporation;
“taxing officer” means a Registrar of the Court or any other officer duly appointed to act in that
capacity;
“trust corporation” means the Public Trustee or a corporation appointed by the Court in a
particular case to be a trustee;
“unrepresented estate” means
(a) the estate of a person who dies intestate and whose next of kin, or where the next of kin is an
infant, the guardian, is unknown or is absent from the Republic, and has refused or neglected
for a period of one month after the death of the deceased person, to apply to the Court for
letters of administration
(b) the estate of a person who has died having made a will, when owing to a sufficient cause it is
necessary to appoint an administrator with the will attached or an administrator of goods not
administered of that estate and the person entitled to the letters of administration is unknown
or has, if in the Republic without having an attorney in the Republic or if in the Republic and
known, refused or neglected for one month after the death the testator to apply to the Court
for the letters of administration, or is absent from the Republic without having an attorney in
the Republic;
(c) an estate where the executors are, or the administrator is, absent from the Republic without
having an attorney in the Republic;
(d) an estate where the deceased person has named the Administrator-General as the sole
executor of the will;
“valuable consideration” includes marriage, but does not include a nominal consideration in
money;
“will” includes a codicil.
(2) References to a child or issue living at the death of a person include a child or issue in the
mother’s womb at the time of death.
(3) References to the property of a deceased person include property over which the deceased person
exercises a general power of appointment by that person’s will.
110. Repeals
(1) An enactment specified in the Fifth Schedule is repealed.
(2) An instrument made under a repealed enactment and in force immediately before the
commencement of this Act shall continue in force as if made under the corresponding provision of this
Act.
111. Commencement
This Act shall come into operation on the day that the President may, by legislative instrument,
appoint.27(27)
First Schedule
FORM OF PETITION FOR A GRANT OF PROBATE OR LETTERS OF ADMINISTRATION
[Section 16]
..........................................................................
Administrator-General
Second Schedule
ORDER OF APPLICATION OF ASSETS WHERE THE ESTATE IS SOLVENT
[Section 94]
Third Schedule
FORM OF A VESTING ASSENT
[Section 96]
I ............................................................ of ......................................................................................
Name Physical address
as the personal representative of the late ........................................................................................
Testator or intestate
whose last known address was .................... do this ............ hereby assent to the vesting in ..........
y g
.............................................. of ....................................of all ..........................................................
Parcels
for all the interest of the ..................................................................................................................
Testator or intestate
at the time of death and I hereby acknowledge the right of ............................................................
...................................................................................... to production of the probate of the will of
Beneficiary
................................................................................................................................ ..........................
Testator
[or the grant of letters of administration of ................deceased and to delivery of copies thereof.
Intestate
As witness ............................................................................................................................ etc.
..........................................................................
Signature of personal representative
Fourth Schedule28(28)
STATUTES CEASING TO APPLY
[Section 109]
13 Edw. 1. (Stat. Westm. Sec.) c. 23 (1285) ............ Writ of account for executors.
..........................................................................
Registrar
Endnotes
1 (Popup - Footnote)
1. This Act was assented to on 7th June, 1961 and came into force on 7th July, 1961.
2 (Popup - Footnote)
2. This paragraph ceases to apply where the death occurs in a district to which the Registration of Births and
Deaths Act, 1965 (Act 301) applies under section 16 of this Act.
3 (Popup - Footnote)
3. Amended by section 1 of the Administration of Estates (Amendment) Law, 1985 (P.N.D.C.L. 113).
4 (Popup - Footnote)
4. P.N.D.C.L. 111.
5 (Popup - Footnote)
5. P.N.D.C.L. 111.
6 (Popup - Footnote)
6. Substituted by section 2 of the Administration of Estates (Amendment) Law, 1985 (P.N.D.C.L. 113). The
previous provision read:
“27. Movable and immovable property to be realised
(1) The Administrator-General may convert into money all movable and, with the consent of the Court,
immovable property of an estate which he administers.
(2) If all parties interested in the immovable property consent in writing to its conversion into money by
the Administrator-General, or if the value of the immovable property does not exceed seven hundred and fifty
pounds and the Administrator-General is satisfied that the conversion of the immovable property into money would
be to the advantage of the estate, the consent of the Court shall not be necessary.”
7 (Popup - Footnote)
7. By section 3 of the Administration of Estates (Amendment) Law, 1985 (P.N.D.C.L. 113). The provision
reads,
“32. Disposal of jewellery
In the case of a solvent estate, the Administrator-General may deliver to the next-of kin of the deceased any
watch, jewellery, or other property of the deceased which, in the opinion of the Administrator-General, ought not to
be sold.”
8 (Popup - Footnote)
8. But see the Intestate Succession Act, 1985 (P.N.D.C.L. 111).
9 (Popup - Footnote)
9. But see the Intestate Succession Act, 1985 (P.N.D.C.L. 111).
10 (Popup - Footnote)
10. P.N.D.C.L. 111.
11 (Popup - Footnote)
11. Amended by section 47 (1) (g) of the Courts (Amendment) Act, 2002 (Act 620) re section 5 of Act 620.
12 (Popup - Footnote)
12. Substituted by section 4 of the Administration of Estates (Amendment) Law, 1985 (P.N.D.C.L. 113). The
provision reads:
“53. Power to administer where assets do not exceed £G100
(1) Whenever any person dies intestate leaving property or assets in Ghana the gross value of which does
not exceed one hundred pounds, the Administrator-General may by notice in the Gazette (which may
be combined with a notice to creditors and others) advertise his intention to administer the estate
under this section and at the expiration of the time limited by the notice he may apply to the Court for
leave to administer the estate.
(2) Where the gross value of the estate does not exceed ten pounds the Administrator-General may
administer it without the leave of the Court.
(3) The Administrator-General shall not under the power conferred by this section undertake the
administration of an estate if there has been any previous appointment of an administrator under any
other provision relating to small estates or if there has been any previous grant of probate of the will
of the deceased or of letters of administration of his estate, unless and until that appointment or grant
has been revoked.
(4) It shall not be obligatory on the Administrator-General to file in court his accounts or vouchers in
respect of an estate administered under this section unless he is required to do so by a beneficiary or
creditor of the administration and receives payment of such sum as the Administrator-General may
reasonably require to cover the costs of preparing, filing and passing the accounts.
(5) The Administrator-General shall give notice in the prescribed manner to all persons interested that he
has completed the administration of the estate. A beneficiary or creditor must call on the
Administrator-General to file an account under subsection (4) of this section within one month of the
notice being given.
(6) The Administrator-General shall have full power to settle finally and without appeal all disputes and
questions which may arise in the course of an administration by him under this section including
claims by creditors, but may allow an appeal to the Court or may himself apply to the Court for
directions.
(7) In settling disputes or questions, the Administrator-General may, if he thinks it expedient in the
interests of justice or with a view to saving expense, act on information which appears to him to be credible though
it is not legal evidence.”
13 (Popup - Footnote)
13. By virtue of section 47 (1) (g) of the Courts Act, 1993 (Act 459) as amended by section 5 of the Courts
(Amendment) Act, 2002 (Act 620).
14 (Popup - Footnote)
14. Substituted by section 5 of the Administration of Estates (Amendment) Law, 1985 (P.N.D.C.L. 112). The
provision had the words “including the successor, if any under customary law,” after the word “estate”.
15 (Popup - Footnote)
15. The words “sole executor” have been substituted for the word “infant”, as on attaining the age of twenty-one
years the infant ceases to be an infant. But under the Wills Act, 1971 (Act 360) only a person of or above
twenty-one years can be an executor.
16 (Popup - Footnote)
16. The words “one hundred million cedis” have been substituted for the expression “£G200” consequent on the
amendment effected for section 6 of the Courts (Amendment) Act, 2002 (Act 620) in respect of section 47 (1) (g) of
the Courts Act, 1993 (Act 459). The amendment relates to the jurisdiction of the District Court.
17 (Popup - Footnote)
17. See also the Intestate Succession Act, 1985 (P.N.D.C.L. 111).
18 (Popup - Footnote)
18. P.N.D.C.L. 111.
19 (Popup - Footnote)
19. Substituted by section 6 of the Administration of Estates (Amendment) Law, 1985 (P.N.D.C.L. 110).
The provision reads:
“93. Realisation of assets
(1) The personal representative may sell and convert into money any movable or immovable property of
the deceased so far as required for purposes of administration.
(2) A conveyance of immovable property shall not be made without the concurrence of all the persons to
whom representation has been granted, unless the courts otherwise directs.
(3) Out of money arising from sale and conversion and any ready money of the deceased, the personal
representative shall pay all funeral, testamentary and administration expenses, debts and other
liabilities properly payable there out having regard to the rules of administration contained in this Part
and shall provide for any pecuniary legacies bequeathed by the will (if any) of the deceased.
(4) Pending the distribution of the whole or any part of the estate of the deceased, the personal
representatives may invest any money in their hands in any investments for the time being authorised
by any enactment for the investment of trust money, with power, at the discretion of the personal
representatives, to change the investments for others of a like nature.
(5) The residue of the property of the deceased and any investments for the time being representing it, is
in this Act referred to as ‘the residuary estate of the intestate’.
(6) The income (including net rents and profits of immovable property after payment of rates, taxes, rent,
costs of insurance, repairs and other outgoings properly attributable to income) of so much of the
movable and immovable property of the deceased as may not be disposed of by his will, if any, or
may not be required for the administration purposes aforesaid, may, however the estate is invested, as
from the death of the deceased, be treated and applied as income.
(7) Nothing in this section affects the rights of any creditor of the deceased.
(8) Where the deceased leaves a will, this section has effect subject to the provisions contained in the
will.”
20 (Popup - Footnote)
20. Substituted by section 7 of the Administration of Estates (Amendment) Law, 1985 (P.N.D.C.L. 113). The
previous provision reads:
“(1) Where the estate of a deceased person is solvent his movable and immovable property shall, subject to
rules of court and the provisions hereinafter contained as to charges on property of the deceased, and to the
provisions, if any, contained in his will, be applicable towards the discharge of the funeral, testamentary and
administration expenses, debts and liabilities payable there out in the order mentioned in the Second Schedule to
this Act.”
21 (Popup - Footnote)
21. Substituted by section 8 of the Administration of Estates (Amendment) Law, 1985 (P.N.D.C.L. 113). The
amendment deleted the word “funeral” after “liabilities”.
22 (Popup - Footnote)
22. The Public Trustee Act, 1952 was Ordinance No. 24 of 1952.
23 (Popup - Footnote)
23. Substituted by section 9 of the Administration of Estates (Amendment) Law, 1985 (P.N.D.C.L. 113). The
provision reads:
“Power to postpone distribution
Subject to the foregoing provisions of this Act, a personal representative is not bound to distribute the estate
of the deceased before the expiration of the one year from the death.”
24 (Popup - Footnote)
24. Substituted by section 10 of the Administration of Estates (Amendment) Law, 1985 (P.N.D.C.L. 113). The
provision reads:
“(1) The residuary estate shall be disposed of by the personal representative in accordance with the will of
the deceased or, in case of intestacy, in accordance with the law applicable thereto under the rules of section 66 of
the Court Act, 1960 (C.A. 9). Except where any enactment the Intestate Succession Act, 1985 was issued as
P.N.D.C.L. 111.”
25 (Popup - Footnote)
25. This subsection will have to be construed as one with the Intestate Succession Act, 1985 (P.N.D.C.L. 111)
and where there is a conflict, the 1985 Act shall prevail.
26 (Popup - Footnote)
26. Substituted by section 10 of the Administration of Estates (Amendment) Law, 1985 (P.N.D.C.L. 113). The
provision reads:
“ ‘residuary estate’ has the meaning assigned to it by section 93 (5) of this Act.”
27 (Popup - Footnote)
27. The Administration of Estates Act, 1961 (Commencement) Order, 1961 (L.I. 137) appointed the 7th day of
July, 1961 as the day for the coming into operation of the Act.
28 (Popup - Footnote)
28. This may be regarded as spent but kept for the purposes of research. See section 2 (1) (a) (i) and (ii) of the
Laws of Ghana (Revised Edition) Act, 1998 (Act 562).
29 (Popup - Footnote)
29. The repeals would be reflected in the Index to the Statutes, 1852 – 2004.