As per case facts, Lachmandas Naraindas Khanchandani, a deceased Income Tax Department employee, left behind debts including National Savings Certificates, Compulsory Deposit Schemes, and Post Office Savings. His widow and ... daughter (respondents) sought a succession certificate. The appellants, brother and step-brother, contested this claim regarding National Savings Certificates where they were nominated. The Civil Judge initially excluded these certificates and the Compulsory Deposit Scheme from the succession certificate for the respondents. The High Court, however, allowed the appeal, directing the issuance of a succession certificate for all debts, including the contested savings certificates. The appellants appealed, arguing that as nominees, they were solely entitled to the certificate amounts, suggesting nomination acts as a mode of succession or testamentary succession. The question arose whether a nominee for a National Savings Certificate, upon the holder's death, is entitled to the sum to the exclusion of all other persons (including legal heirs), or if the amount is retained for the benefit of the legal heirs. Finally, the Supreme Court clarified that while a nominee is entitled to receive the payment, this does not make them the absolute owner. The nominee holds the amount for the benefit of the persons who are entitled to it under the law of succession, subject to deductions for debts. The Court upheld the High Court's decision, allowing the respondents to receive the amounts from the nominees after lawful deductions. The legal provisions for nomination in the Government Savings Certificates Act, 1959, facilitate payment and discharge of liability but do not alter the course of succession, aligning with previous rulings on insurance nominations.