Section 122 of The Transfer of Property Act, 1882 provides, a valid gift must be gratuitous in nature and must be made voluntarily. The said giving away implies a complete dispossession of the ownership in the property by the Donor. Acceptance of a gift by the Donee can be done anytime during the lifetime of the Donor. Section 123 provides, for a gift of immovable property to be valid, the transfer must be effectuated by means of a registered instrument bearing the signature of the Donor and attested by at least two witnesses. Section 122 neither defines acceptance nor does it prescribe any particular mode for accepting the gift. It being an act of receiving willingly, acceptance can be inferred by the implied conduct of the Donee. The aforesaid position has been reiterated in Asokan v.  Lakshmikutty, (2007) 13 SCC 210.

– Hon’ble Justice N.V. Ramana, Daulat Singh v. State of Rajasthan, [Civil Appeal No. 5650 of 2010].