1. The short question raised in the revision is whether the four documents executed by the petitioner in favour of his four sons on 27121969, purporting to be sale deeds could in law be allowed to be treated as deeds of gift and whether on the materials on record they could be so treated. The documents conveyed 3.691/2 acres, 2.581/2 acres, 2 971/2 acres and 3.66 acres and although the extent of the properties conveyed was different, the amount of consideration recited in them was the same sum of Rs 3,000/-which was stated to have been paid previously. They recited that the parcels of property were already in the possession of the alienees under oral sales and that the deeds were being executed owing to their insistence. In the proceedings initiated on the return filed by him, the petitioner raised an objection that the deeds were sales without receipt of consideration and were in the nature of gifts and should not therefore be invalidated. The Taluk Land Board did not accept this contention and proceeded to determine the petitioner's holding on the basis that they were sales and invalid sales at that. The petitioner challenges the decision of the Taluk Land Board that