Decisions of the Privy Council, viz., T. V. Kalvanasundaram Pillai v. Karuppa Mooppanar, AIR 1927 PC 42 and Venkat Subba Srinivasa Hegde v. Subba Rama Hegde. AIR 1928 PC 86 laying down that, once a gift deed is executed and has been delivered to the donee, the donor cannot revoke the gift even before the registration of the deed on the ground that the gift is not completed until the deed is registered. The principle of these decisions is found in a passage extracted in the second of these decisions:
"Registration does not depend upon his (the donor's) consent, but is the act of an officer appointed by law for the purpose, who, if the deed is executed by or on behalf of the donor and is attested by at least two witnesses, must register it if it is presented by a person having the necessary interest within the prescribed period. Neither death, nor the express revocation by the donor, is a ground for refusing registration, if the other conditions are complied with".
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