(A) Hindu law - Adoption - Boy given and taken during husband's lifetime - Widow can complete adoption by performing datta homam after husband's death. When there was a giving and a taking of the boy during the lifetime of the husband his widow has the right of completing the adoption by the performance of the datta homam ceremony after his death : ('26) 13 AIR 1926 Mad. 1184, Rel. on.(Para 395C1) (B) Hindu law - Adoption - Formal ceremony when boy is given and accepted is not necessary - Essentials of valid adoption stated. The Hindu law does not require that there shall be a formal ceremony when the boy is given and accepted. The utterance of the words used by Baudhayana is not necessary. For a valid adoption all that the law requires is that the natural father shall be asked by the adoptive parent to give his son in adoption, that the boy shall be handed over and taken for this purpose and that the adoption ceremony shall be performed when the parties belong to the twice born class : 6 Cal. 381 (P.C.); ('15) 2 AIR 1915 Mad. 1221 ; 11 Mad. 5 (F. B.) and ('31) 18 AIR 1931 P. C. 109, Expl.(Para 396C1) .....