dictionary meaning of the expression 'gift'. In Random House Dictionary at page 556 'gift means 'something given voluntarily without charges; present ... conditional but, condition apart, is not revocable nor terminable. Acceptance is presumed unless dissent is signified, but a gift may be rejected when the donee
receipt of donations or gifts from outsiders and, therefore, the gift made by Sardar Ajaib Singh was not a valid gift, and
(b) that ... transfer of shares being revocable after seven years, it was a conditional transfer precluding the assessee from claiming refund of tax deducted at source
Balai Chandra Parui vs Smt. Durga Bala Dasi And Ors. on 30 April, 2004
Equivalent
purpose. The Privy Council took the view that the transaction of gift was complete on the date on which the document was executed ... Neither death, nor the express revocation by the donor, is a ground for refusing registration, if the other conditions are complied with."
13. This
handed over to the donee an instrument of gift duly executed and attested and the gift has been accepted by the donee, the donor ... order to the enforcement of a gift of immoveable property, it does not suspend the gift until registration actually takes place. Further the registration does
gift of immovable property, it does not suspend the gift until registration actually takes place. When the instrument of gift has been handed ... Neither death nor the express revocation by the donor, is a ground for refusing registration if the other conditions are complied with.
5. Applying these
mutual or reciprocal gifts between two persons, each of whom is alternately the donor of one gift and the donee of the other:
Rahim Bukhsh ... between our masters, a gift ab initio. So that it is valid where gift is valid, and void where gift is void, there being
contingent.
3. That the delegation was revocable and the institution of the suit amounted to such revocation.
4. Before proceeding to a discussion of these ... made dependent on conditions and generally acceptance in the majlis is not necessary nor is the authority revocable. The Muhammadan lawyers have found it difficult
were bad under Section 118 , Succession Act, the revocation of the earlier will was dependent conditional revocation and therefore either that the charitable bequests ... will which had been revoked was revoked only by a dependent conditional revocation and he applied the consequences of that finding to the circumstances
contingent.
III. That the delegation was revocable and the institution of the suit amounted to such revocation.
4. Before proceeding to a discussion of these ... made dependent on conditions and generally, acceptance in the majlis is not necessary, nor is the authority revocable. Mahomedan lawyers have found it difficult
