• Gift - The execution of registered gift deed and its attestation by two witnesses is not in dispute - It has also been concurrently held by all the three courts below that the donee had accepted the gift - The recitals in the gift deed also prove transfer of absolute title in the gifted property from the donor to the donee - What is retained is only the right to use the property during the lifetime of the donor which does not in any way affect the transfer of ownership in favour of the donee by the donor. (S.C.)(175) PLR