motive for a gift but not its object or consideration; and does not render the gift void;
(3) under Section 2(d) of the Indian ... void agreement precedes a gift and the gift is made in discharge of that agreement, then the gift also is void.
19. Applying these principles
prevail with the Gift-tax Officer. The Gift-tax Officer valued the gifted land at Rs. 65,000 and levied gift-tax thereon ... gift within the meaning of the Gift-tax Act before the gift can be held to be taxable. If there is no gift, the Gift
because the karta cannot avoid the gift, whereas in the case of gifts, the alienation would be void per se because even the karta ... case, the gifts were made by the assessee himself, and, if the view were taken that, even if the gifts were void, the income therefrom
Veeresh Hiremath under Gift Deed
dated 9.9.1999, which was registered on 10.9.1999,
but, the said Gift Deed was void, ab initio and illegal,
because ... itself, which was prior to the gift under Ex.D-1.
Still, whether the said Gift Deed is void because it
does not mention about
gift and a condition, and the condition being repugnant to the gift, the gift is absolute, but the condition is void.
Again ... surviving the donee, the better opinion seems to bo that the gift is void altogether.
In Ameer Ali on Mahomedan. Law, Vol. I, page
court, after perusal of gift deeds and settled
legal position in this regard, has concluded that gift deeds are
void ab-initio and not valid ... considering the requirement of
a valid gift deed held gift deeds [Ext. 3(A) to 3(D)] as void
ab-initio document, which
prevail with the Gift-tax Officer. The Gift-tax Officer valued the gifted land at Rs. 65,000 and levied gift-tax thereon.
The assessee ... gift within the meaning of the Gift-tax Act before the gift can be held to be taxable. If there is no gift, the Gift
motive for a gift but not its object or consideration; and does not render the gift void, (3) under Section 2(d) , Contract Act, past ... void agreement precedes a gift and the gift is made in discharge of that agreement, then the gift also is void.
19. Applying these principles
dispute before us that the gifts were in fact made. But the question is whether the gifts were void ... seek an appropriate relief by declaring the act void or voidable. Under a void gift there is no passing of title from the donor
donees have acquiesced in the gift. The gift is therefore operative and would be chargeable to gift-tax."
On the appeal failing ... Ayyangar in his commentary upon the Gift-tax Act :
"Merely because a gift is voidable or void, it does not follow that gift
