Law:

Section:

  Mutation-Gift-Deed of gift stating that possession was made over to donee and donor admitting execution of document Donor subsequently deciding to revoke gift-Mutation should be sanctioned in favour of donee-Revenue Officer need not examine matter in detail-Civil Court may decide disputed facts.  ORDER   The dispute between the parties relates to a registered deed of gift dated 25-4-50. Initially, mutation No. 166 was recorded for purposes of incorporating the gift in the Revenue records. The mutation was sanctioned by an Assistant Collector of the II Grade, but the Collector cancelled his order on the, ground that he did not possess territorial jurisdiction. The fresh pro ceedings of the Assistant Collector were taken on a newly-entered mutation No. 170. The Collector's order had been passed on 9-11-53. The Assistant Collector rejected this mutation on 29-6-54. An appeal to the Collector was unsuccessful. A petition for revision before the Commissioner, however, resulted in the mutation being sanctioned in favour of the donee.   One of the reasons why the Assistant Collector refused in 1954 to incorporate the gift was that the donor had in the meantime executed another deed purporting to revoke the gift. This revocation deed had been registered at his instance in December 1953.   I have no hesitation in deciding that the Assistant Collector should have disregarded the deed of revocation which was executed more than three years subsequent to the date on which the original gift deed had been registered. The Revenue authorities should find the execution and the registration of a regular deed of gift adequate for incorporating the gift in the Revenue records if the following two conditions are satisfied:-   That the deed should state that possession had been made over to the donee ; and   That the donor should admit that he executed the document.   My attention has been invited to Mr. Latif's…