Registration Act (16 of 1908) , S.17— Oral gift by muslim lady - Subsequent document evidencing transaction executed as ekararnama - Test to decide whether amounts to deed of gift - Document held a gift deed liable to stamp-duty and registration. A deed called ekararnama was executed by a muslim lady on a stamp paper of Rs.1.8.0 in which she stated that she had already gifted a house to her younger son orally and had put it in his proprietary possession of the property. She however, desired that there should be no doubt about the transfer and so she executed the ekararnama. The document recited all these circumstances and described her intention to make the gift, the boundaries of the property and was also attested by two witnesses. The question was whether the document operated as a gift deed or merely evidenced a past transaction. Held that though S.129, T.P. Act dispensed with the necessity to execute registered instruments in cases falling under the Section, it did not prevent persons governed by the rules of Mahomadan law to effect a transfer in the manner contemplated by S.123.(Para 6) (2) The main test to be applied in these cases was whether the parties regarded the instrument to be a receptacle and appropriate evidence of the transaction whether it was intended to constitute the gift or it was to serve a....