https://www.taxtmi.com/caselaws?id=192059 A registered instrument styled as a release deed was upheld because the challenge of misrepresentation failed on the facts: the executant had taken legal advice, presented the deed for registration himself, and his conduct showed awareness of its nature. The deed also operated as a valid transfer by way of gift, because its operative terms expressly relinquished the executant's rights and vested absolute enjoyment in the transferees. The form of the document was not decisive; the controlling factor was the intention to transfer ownership, together with compliance with the statutory requirements for a gift by registered instrument, including execution and attestation. The respondents' title under the instrument was therefore sustained. en-us Tue, 06 Sep 1966 00:00:00 +0530 Thu, 11 May 2017 11:21:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192059 A registered instrument styled as a release deed was upheld because the challenge of misrepresentation failed on the facts: the executant had taken legal advice, presented the deed for registration himself, and his conduct showed awareness of its nature. The deed also operated as a valid transfer by way of gift, because its operative terms expressly relinquished the executant's rights and vested absolute enjoyment in the transferees. The form of the document was not decisive; the controlling factor was the intention to transfer ownership, together with compliance with the statutory requirements for a gift by registered instrument, including execution and attestation. The respondents' title under the instrument was therefore sustained. Case-Laws Indian Laws Tue, 06 Sep 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192059