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<h1>Writ petition dismissed for gift tax liability due to donor's default. Recovery proceedings upheld.</h1> The HC of Kerala dismissed a writ petition by a donee held liable for gift tax due to the donor's default. Recovery proceedings were upheld, denying the ... Gift Tax, Writ The High Court of Kerala dismissed a writ petition filed by a petitioner who was a donee under a gift and was held liable for gift tax payment when the donor defaulted. The court found the recovery proceedings justified and declined to interfere with the decision. The petitioner's request for relief was denied.