Dear Law Experts, say Mr A has received by way of gift deed possession of vacant roof from his father who owns the single storey house, for construction of 1st floor for dwelling purpose. The gift deed has been registered and mutation of vacant roof done in name of Mr A (son). As a result, the overall property tax for the single-storey house has increased (now separate taxes for ground floor + 1st floor post-mutation). However, with passage of time Mr A decides not to construct the 1st floor. In order to stop recurring annual property tax on the mutated vacant roof, Mr A is planning to revert the gift and cancel the registered gift deed. Now, is it possible? Case-1: How Mr A can return the gifted vacan roof and nullify the separate mutation so that he ceases to be the separate owner/assessee of the vacant roof and the same amalgamates back with the original property i.e., single storey house owned by the father of Mr A. Case-2: In case of sad demise of father of Mr A, how he can return the gift? The house (ground floor - after mutation of vacant roof) is occupied by Mr A's father, mother, brother and his family. So, in case of demise of father (owner), can Mr A gift the vacant roof to his mother and brother to cancel the mutation in his name? Kindly reply against both case-1 & case-2. Thanks in advance.
