Section123
The Transfer of Property Act, 1882

Transfer how effected

In force From 01 Jul 1882 Act 4 of 1882 As on 14 Oct 2026

Act 4 of 1882 Ministry Law and Justice Enacted 17 Feb 1882 In force 01 Jul 1882 Cited by 1 provision

Section 123 of the Transfer of Property Act, 1882 deals with transfer how effected. For the purpose of making a gift of immoveable property, the transfer must be effected by a registered instrument signed by or on behalf of the donor, and attested by at least two witnesses. The Act came into force on 01 Jul 1882.

For the purpose of making a gift of immoveable property, the transfer must be effected by a registered instrument signed by or on behalf of the donor, and attested by at least two witnesses.

For the purpose of making a gift of moveable property, the transfer may be effected either by a registered instrument signed as aforesaid or by delivery.

Section 123, The Transfer of Property Act, 1882 (Act 4 of 1882).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Related judgements & precedents

These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.

  1. Sainath Mandir Trust v. Vijaya

    Supreme Court of India 13 Dec 2010 Binding (Supreme Court) Reportable Civil Appeal No. 3030/2004 (SC) Judgment 13.12.2010

    Court's Decision & Legal Precedent

    Judgment order-7.pdf body dated 13.12.2010 (Katju & Gyan Sudha Misra JJ.). Tool DATE-CHECK FP on 1974/1982/2003 fact dates — body is Sainath Mandir Trust reportable. TP Act s.123 gift formalities: dedication to God/idol may stand outside ordinary living-person gift registration; Charity Commissioner consent bars suit. Map TP 123.

    On this section: s.123 gift formalities; dedication to God/idol for charity may stand outside living-person gift registration.

    Read the full order on eCourts India

  2. State of H. P vs Shivalik Agro Poly Products

    Supreme Court of India 14 Sep 2004 Binding - Supreme Court

    Court's Decision & Legal Precedent

    The validity of a fee notification issued by the State Government under Section 78 of the Registration Act must be tested by examining whether there is a reasonable relationship (not mathematical exactitude) between the aggregate fee collections and aggregate services rendered across the entire class of contributors. A fee does not cease to be valid merely because: (a) it is collected on a graduated scale based on the value or consideration of instruments; (b) individual recipients receive services disproportionate to fees paid; (c) the collections are credited to the Consolidated Fund of the State rather than a separate fund, as mandated by Article 266 of the Constitution; or (d) the State does not segregate and exclusively allocate fees to registration department expenditure. The test of correlation is to be reckoned at the aggregate level examining totality of services against totality of receipts across the entire registration system, not at the individual level.

    On this section: Requires gift of immoveable property to be effected by registered instrument

    Read the full order on eCourts India

  3. Sankaran Bhaskaran vs Kumaran Sarasamma

    Supreme Court of India 18 Jan 2013 Binding (SC) - Supreme Court Division Bench Decision

    Court's Decision & Legal Precedent

    A document purporting to transfer property but reserving life interest and enjoyment to the transferor cannot be classified as an absolute gift under Section 122 of the Transfer of Property Act, 1882. Instead, such a document must be treated as a will or mere settlement, and does not effect immediate vesting of title in the donee/transferee. Consequently, the transferor remains the owner during his lifetime, and any subsequent sale by him is valid and valid, and the original transferee/donee acquires no property rights.

    On this section: Relates to vesting of interest in donee upon valid gift. Court examined whether this section requires immediate legal vesting despite postponed possession and enjoyment.

    Read the full order on eCourts India

  4. Umayamma vs Manoj

    SUB COURT PATHANAMTHITTA 21 Dec 2024 Persuasive (Other HC)

    Court's Decision & Legal Precedent

    When a registered document is challenged on grounds of fraud by the executant, the burden lies on the propounder to prove due execution; however, once execution and attestation are proved via credible witnesses, the presumption of validity of a registered instrument prevails unless specific particulars of fraud are pleaded and proved.

    On this section: Execution and attestation of gift of immovable property.

    Read the full order on eCourts India

The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.

Judgments citing this section

These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.

  1. Supreme Court of India 19 Feb 2020 SCIN010078202008

    … It is to be noted that to be a valid gift not only there must be registration but there must be attestation by two witnesses. [See Section 123 of the Transfer of Property Act]. It is further relevant to notice that in the said judgment the property was the separate property of the father which undoubtedly, he could gift. The gift under the Kerala Land Reforms Act had the effect of reducing the extent of land from the account of the declarant. In the facts …

    Read this order on eCourtsIndia

  2. High Court 03 Apr 2025 KLHC010291932005

    … Thus, it shall not be necessary to examine an attesting witness in proof of the execution of a gift deed other than a Will which is duly registered under the Indian Registration Act, 1908, unless its execution by the person by whom purports to have been executed is specifically denied. It is true that as per Section 123 of the Transfer of Property Act, 1882 (for short, 'the TP Act' hereinafter), it has been provided that for the purpose of making a gift of immovable property, the transfer must be effected by a registered instrument signed by or on behalf of the donor, and attested by at least two witnesses. In fact, Section 123 …

    Read this order on eCourtsIndia

Questions about Section 123

What have the courts held on Section 123 of the Transfer of Property Act?

Sainath Mandir Trust v. Vijaya (13 Dec 2010) is the leading judgment on this section among those set out below: s.123 gift formalities; dedication to God/idol for charity may stand outside living-person gift registration. Another 3 judgments on this section are set out below, 3 of them from the Supreme Court. They run from 2004 to 2024.

How do I find court cases under Section 123 of the Transfer of Property Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: TP Act 123, section 123 TP Act, section 123 of the Transfer of Property Act. People searching for it also type tampa 123. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 4 reported judgments on this section are set out on this page, beginning with Sainath Mandir Trust v. Vijaya (13 Dec 2010).

What should I read with Section 123 of the Transfer of Property Act, and has it changed?

1 other provision in this corpus refers back to it.

When did Section 123 of the Transfer of Property Act come into force?

Section 123 of the Transfer of Property Act, cited as TP Act 123, came into force on 01 Jul 1882, having been enacted on 17 Feb 1882. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 14 Oct 2026. This page is not a substitute for legal advice.