Section 303 of Indian Succession Act states that a person who intermeddles with the estate of the deceased, or does any other act which belongs to the office of executor, while there is no rightful executor or administrator in existence, thereby makes himself an executor of his own wrong.

Exception:

1. Intermeddling with the goods of the deceased for the purpose of preserving them or providing for his funeral or for the immediate necessities of his family or property, does not make an executor of his own wrong.
2. Dealing in the ordinary course of business with goods of the deceased received from another does not make an executor of his own wrong.

Example: A uses or gives away or sells some of the goods of the deceased or takes them to satisfy his own debt or legacy or receives payment of the debts of the deceased. He is an executor of his own wrong.