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    <title>2012 (7) TMI 1139 - Supreme Court</title>
    <link>https://www.taxtmi.com/caselaws?id=300067</link>
    <description>A gift of immovable property must be proved by a registered instrument and, where attestation is required, execution must be established by examining at least one attesting witness or by the alternate mode permitted when no attesting witness is available. The appellant failed to examine an attesting witness and did not satisfactorily prove handwriting or signature to satisfy the statutory exception. The presumption under Section 90 of the Evidence Act applies only when the document is shown to be thirty years old at the time it is tendered in evidence, not when judgment is delivered. Because the deed had not completed thirty years at tender, the presumption was unavailable and the decree was sustained.</description>
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    <pubDate>Tue, 24 Jul 2012 00:00:00 +0530</pubDate>
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      <title>2012 (7) TMI 1139 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=300067</link>
      <description>A gift of immovable property must be proved by a registered instrument and, where attestation is required, execution must be established by examining at least one attesting witness or by the alternate mode permitted when no attesting witness is available. The appellant failed to examine an attesting witness and did not satisfactorily prove handwriting or signature to satisfy the statutory exception. The presumption under Section 90 of the Evidence Act applies only when the document is shown to be thirty years old at the time it is tendered in evidence, not when judgment is delivered. Because the deed had not completed thirty years at tender, the presumption was unavailable and the decree was sustained.</description>
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      <pubDate>Tue, 24 Jul 2012 00:00:00 +0530</pubDate>
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