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Issues: Whether a donor of immovable property can revoke a gift and restrain registration of the gift deed after delivery of the deed to the donee but before registration.
Analysis: Delivery of the gift deed to the donee amounted to acceptance of the transfer within the meaning of Section 122 of the Transfer of Property Act, 1882. The gift therefore became effectual, subject only to registration as required by Section 123 of the Transfer of Property Act, 1882. Registration is effected by the registering officer in accordance with law and does not depend on the donor's consent; neither death nor express revocation by the donor furnishes a ground to refuse registration where the statutory conditions are otherwise satisfied.
Conclusion: The donor could not revoke the gift or prevent registration of the deed once it had been delivered to the donee.
Final Conclusion: The appeal succeeded, and the decree of the Subordinate Judge was restored with costs.
Ratio Decidendi: A gift of immovable property becomes operative upon delivery and acceptance of the deed, subject to statutory registration, and the donor cannot unilaterally revoke it or obstruct registration by withdrawing consent.