@JUDGMENTTAG-ORDER
M.M. Pareed Pillay, J.@mdashState has filed the Civil Revision Petition challenging the order of the Taluk Land Board, Mannarghat in C.C. 88 of
1973. First Respondent (declarant) was directed to surrender 50.87 acres of land. Revision Petitioner challenges the exemption of 5 acres of land
in favour of the 16th Respondent.
2. First Respondent''s case is that 5 acres of land was given to the 16th Respondent as per oral entrustment in return for the services rendered to,
him.
3. Taluk Land Board accepted the enquiry report to the effect that Joy, son of Mathew (16th Respondent) has been in possession of 5 acres of
land in Sy. No. 1549 of Agali Village from 1962 onwards. Learned Government Pleader submitted that the contention of the first Respondent that
the property was given to the 16th Respondent as per oral entrustment in return for his services to the first Respondent should not have been
accepted by the Taluk Land Board as no registered document was executed in favour of the 16th Respondent. It would appear from the
contention of the first Respondent that 5 acres of land was gifted by him to the 16th Respondent orally. The Taluk Land Board was not justified in
recognising the said gift as it is opposed to Section 123 of the Transfer of Property Act.
4. u/s 123 of the Transfer of Property Act a gift of immovable property can only be effected by a registered instrument. A registered deed cannot
be avoided even for a property having small value as in the case of a sale. To be a valid gift, it must be effected by a registered instrument signed
by or on behalf of the donor and attested by at least two witnesses. Section 123 makes the position abundantly clear. A gift deed is not valid even
in a case where it is registered but not attested by two witnesses. A gift of immovable property not satisfying the requirements of Section 123
cannot be considered to be a gift in the eye of law. The Taluk Land Board was not justified in giving exemption of 5 acres of Land. This extent of
land has to be ordered to be surrendered from the account of the declarant.
5. The order of the Taluk Land Board exempting 5 acres of land in Sy. No. 1549 of Agali Village is set aside and it is hereby declared that the
declarant (first Respondent) is liable to surrender the aforesaid extent of property as excess land.
The Civil Revision Petition stands allowed as stated above with no order as to costs.