Transfer of Property Act (4 of 1882) , S.129, S.123— Registration Act (16 of 1908) , S.17, S.49— Gift by Mohammadan - Registration - Necessity - Gift can be made by Mohammadan orally - But merely because gift is reduced to writing instead of making it orally, such writing does not become formal document or instrument of gift - Form is immaterial - Registration not necessary. Judgment of Andhra Pradesh High Court, D/- 13-9-2004, Reversed.AIR 1962 AP 199 (FB), 1954 (2) MLJ 113, AIR 1974 J and K 59 (FB) and (1985) 2 MLJ 136, Overruled.Muslim Law - Gift or Hiba - Made in writing - Need not be registered. The three essentials of a gift under Mohammadan Law are; (i) declaration of the gift by the donor; (2) acceptance of the gift by the donee and (3) delivery of possession, the rules of Mohammadan law do not make writing essential to the validity of gift; and oral gift fulfilling all the three essentials make the gift complete and irrevocable. However, the donor may record the transaction of gift in writing. Merely because the gift is reduced to writing by a Mohammadan instead of it having been made orally, such writing does not become a formal document or instrument of gift. When a gift could be made by Mohammadan orally, its nature and character is not changed because of it having been made by a written document. What is important for a valid gift....