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
further held that the amounts gifted were valid gifts. The Tribunal, however, observed that in regard to the gifts of Rs. 10,000 each ... void gifts since the funds gifted in either case must be regarded as gifts of joint family funds. Having found that these two gifts
gifts were held by the Gift-tax Officer to be chargeable to gift-tax. But the assessee contended that there were no valid gifts ... those gifts are no doubt voidable at the instance of the coparceners who are affected by those gifts, but still those gifts are void
stated as follows:
141. Gift to unborn person - A gift to a person not yet in existence is void.
Provision for maintenance of donee ... principles of Mahomedan Law which prohibit indefinite gifts and gifts in futuro exclude the validity of such gifts to take effect at an indefinite future
gift is susceptible of, and that a gift with a reservation of possession by the donor during his lifetime is void. In the latter case ... gift to a donee at a future time, or contingently on the happening of a future event, the gift is void.
15. The learned author
possession which
makes the gift complete was absent. So, in the above citation, it was held
that the gift is void, since the ownership ... gift or sell the gifted property, or
that the donee would be precluded from alienating the gifted immovable
property during her life time, are void
gift may be actual or constructive. Section 162 prohibits gift in futuro which reads as follows:-
"162. Gift in futuro - A gift cannot ... sell or make gift to anyone, but after my death, you will be the owner." The gift is void, for it is not accompanied
third defendant and vested reminders in
favour of daughters become void as gift in favour of non-coparceners.
Therefore, there is no complete release ... members.
The Courts below came to the conclusion that the entire gift was void as
gift was made in favour of some
power to gift immovable properties of the joint family to his wife and such a gift would be void ab initio. The Tribunal further noticed ... Hindu law, the gift is void ab initio and with reference to such a void gift, there is no question of performing any " scissoring
page 61):
If the gift to charity is residuary upon a void gift, the general rule is that it fails if the Court finds that
