https://www.taxtmi.com/caselaws?id=66432 A valid Muhammadan gift of immovable property may be made orally without registration if the donor's declaration, the donee's acceptance, and delivery of possession are proved. Writing and registration are not essential, and the Transfer of Property Act does not control a valid Mohammedan gift. On the facts stated, oral gift of the agricultural lands was accepted as proved, including where the donees were the wife and minor children, so the lands were excluded from estate duty valuation. A prior will over the same property was treated as displaced by the later gift, because a subsequent gift of the same property can revoke an earlier testamentary arrangement by implication. en-us Mon, 14 Nov 1983 00:00:00 +0530 Thu, 24 Feb 2011 16:26:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66432 A valid Muhammadan gift of immovable property may be made orally without registration if the donor's declaration, the donee's acceptance, and delivery of possession are proved. Writing and registration are not essential, and the Transfer of Property Act does not control a valid Mohammedan gift. On the facts stated, oral gift of the agricultural lands was accepted as proved, including where the donees were the wife and minor children, so the lands were excluded from estate duty valuation. A prior will over the same property was treated as displaced by the later gift, because a subsequent gift of the same property can revoke an earlier testamentary arrangement by implication. Case-Laws Income Tax Mon, 14 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66432