The classification of documents as 'Will' or 'Gift' is determined by their content and immediate operation, not by their title; registration is required for valid Gifts.

ORDER :

LAXMI NARAYANA ALISHETTY, J.

This Revision is directed against the order dated 05.08.2019 in OS.No.572 of 2010 passed by the I Additional Senior Civil Judge, Warangal, whereby and whereunder the trial Court held that the document dated 13.04.1985 cannot be received in evidence for want of stamp duty and registration.

2. Heard Sri Bankatlal Mandhani, learned counsel for petitioners, and Sri M.N.Narasimha Reddy, learned counsel for respondents.

3. The revision petitioners are the plaintiffs and the respondents herein are the defendants in the suit.

4. Brief facts of the case are that petitioners filed the suit-OS.No.572 of 2010 seeking the following reliefs:-

(i) to declare that the plaintiffs are entitled to entry showing them as pattadars in possession of Acs.2.00 guntas of land including well in Sy.No.327, 331, 332, 335 and 336 of Kadipikonda Village deleting the entry showing the defendant Nos.1 and 2 as pattadar of said land and consequently, to direct the Tahsildar, Hanamkonda to issue patta pass book and title deed pass book in favour of plaintiff in respect of the land in Survey Nos.327, 331, 332, 335 and 336 of Kazipet Jagir Village, Hanamkonda Mandal, Warangal District;

(ii) To pass a decree of permanent injunction restraining the defendants, their agents and workmen from in any manner interfering with the suit schedule property; and (iii)To award costs of the suit.

4.1. The petitioners are claiming the suit schedule property basing on document dated 13.04.1995 executed by their mother terming the same as ‘Will deed’. During the course of trial, the petitioners sought to mark the said document, however, the trial Court, on examination of the said document, has come to a conclusion that, though document is named as ‘Will’, on reading of recitals of the document, the same is a Gift deed, and as such, the same requires requisite stamp duty as well as registration and in absence of the same, the said document cannot be received in evidence. Aggrieved by the said order, the present Revision Petition is filed.

5. Learned counsel for petitioners submitted that the document dated 13.04.1985 was executed by the mother of petitioners, whereby she has bequeathed the suit schedule property in favour of petitioners and specifically mentioned that the same is Will deed. He further submitted that the said document was executed in the presence of witnesses and that the document was in fact a ‘Will deed’ and not a ‘Gift deed’, as wrongly interpreted and construed by the trial Court. He further submitted that the trial Court instead of receiving the document in evidence, at threshold itself, it has erroneously gone into the nature of document which is per se impermissible. He further submitted that the document was executed recording past transaction and the same is not a Gift deed, therefore, there was no requirement of payment of stamp duty or registration. Learned counsel, thus, contended that all these aspects were not properly appreciated by the trial Court and thus, came to an erroneous conclusion and therefore, the impugned order is liable to be set aside.

6. In support of his contentions, learned counsel for petitioners relied upon the following judgments:

(i) Smt Kamala Devi and another Vs. Bachulal Gupta and others, AIR 1957 SC 434

(ii) Gandevalla Jayaram Reddy Vs. Mokkala Padmavathamma and others, AIR 2002 AP 75 (FB)

(iii) Veeramreddy Chandra Rao (declarant) Vs. State of Authorised Officer, Land Reforms Tribunal, Kakinada, 2002(2) AnWR 69 (AP)

7. Per contra, learned counsel for respondents submitted that it is settled principle of law that nature of a document has to be determined as per the recitals and whole reading of the document, and not, by its nomenclature and hence, though the document dated 13.04.1985 is styled as Will, however, the contents of the document clearly establish that rights in the immovable properties have been created and possession has be