K Balakrishnan v K Kamalam
Rule established
Acceptance by donee is essential for valid gift; acceptance can be implied from conduct (mutation, possession, tax payment)
Facts
- Donor executed and registered a gift deed
- Donee did not sign or expressly accept but got mutation done, paid taxes, and exercised ownership
- Validity of the gift was challenged for want of acceptance
Issue
- Whether acceptance by the donee is essential, and whether acceptance can be implied from conduct.
Held
- Acceptance is mandatory (S.122). But it need not be express: implied acceptance from conduct (mutation, tax payment, possession, exercising ownership rights) is sufficient.
Ratio Decidendi
S.122 requires acceptance "by or on behalf of the donee." The law does not prescribe the form of acceptance. Acts of ownership by the donee, recorded mutation, and payment of property tax are unambiguous evidence of acceptance.
How to use it in an exam
Cite in gift validity problems where express acceptance is absent. Key line: "Acceptance can be inferred from conduct: mutation, possession, and exercise of ownership."
Source
Source: (2004) 1 Supreme Court Cases 681
This is an educational summary, not the judgment itself. Cite the reported version in professional or academic work.
Cited in study notes
GiftsS.122: acceptance requirement; implied acceptance