Section 183. Bequest for man's benefit how regarded for purpose of election

183. Bequest for man's benefit how regarded for purpose of election.— A bequest for a person's benefit is, for the purpose of election, the same thing as a bequest made to himself. Illustration The farm of Sultanpur Khurd being the property of B, A bequeathed it to C: and bequeathed another farm called Sultanpur Buzurg to his own executors with a direction that it should be sold and the proceeds applied in payment of B's debts. B must elect whether he will abide by the will, or keep his farm of Sultanpur Khurd in opposition to it.