https://www.taxtmi.com/caselaws?id=288526 A gift of immovable property must be made by a registered instrument signed by or on behalf of the donor and attested by at least two witnesses, and acceptance may be inferred from surrounding circumstances such as delivery of the deed. The earlier gift deed in favour of the plaintiff was validly executed and accepted. The later surrender deed failed for want of proper attestation and, on its recitals, merely disowned title rather than conveying any interest. A deed of surrender simpliciter cannot operate as a conveyance of title and could not be treated as a valid gift without the statutory requirements of transfer. The plaintiff's title under the earlier gift therefore remained intact. en-us Wed, 11 Sep 1974 00:00:00 +0530 Sat, 13 Jun 2020 11:18:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288526 A gift of immovable property must be made by a registered instrument signed by or on behalf of the donor and attested by at least two witnesses, and acceptance may be inferred from surrounding circumstances such as delivery of the deed. The earlier gift deed in favour of the plaintiff was validly executed and accepted. The later surrender deed failed for want of proper attestation and, on its recitals, merely disowned title rather than conveying any interest. A deed of surrender simpliciter cannot operate as a conveyance of title and could not be treated as a valid gift without the statutory requirements of transfer. The plaintiff's title under the earlier gift therefore remained intact. Case-Laws Indian Laws Wed, 11 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288526