ORDER : TARLADA RAJASEKHAR RAO : 1. The present Writ of Mandamus is filed to declare the illegal action of 2 nd respondent in registering the Impugned Revocation Deed No.3687/2022 dated 06.10.2022 presented by the 3 rd respondent unilaterally by cancelling the earlier Gift Deed registered in favour of the petitioners vide Document No 2727/2012, dated 21.11.2012, as illegal, arbitrary and consequently to set aside the afore said impugned Revocation Deed No.3687/2022 dated 06.10.2022, and for any other relief as this Hon’ble Court deems it appropriate. 2. Succinctly, the present Writ Petition is filed to cancel the execution of the Revocation Deed No.3687/2022 dated 06.10.2022, executed by the 3 rd respondent. 3. Point for consideration is whether the registered gift deed can be cancelled unilaterally? 4. The issue of whether a cancellation deed can be set aside is no more res integra, as this Court has delivered numerous orders granting the requested relief, including setting aside the registration of the cancellation deed. In this regard it is imperative to extract the relevant provision of the Registration Act. Rule 26 (k) (i) The Registering officer shall ensure at the time of presentation for registration of Cancellation Deeds of previously registered deed of con-veyances on sale before him that such cancellation deeds are executed by all the executant and claimant parties to the previously registered conveyance on sale and that such cancellation deeds accompanied by a declaration showing mutual consent or orders of a competent Civil or High Court or State or Central Government annulling the transaction contained in the previously registered deed of conveyance on sale; Provided this the registering officer shall dispense with the execution of cancellation deeds by the executant and claimant parties to the previously registered deeds of conveyances on sale before him if the cancellation deed is executed by a civil Judge or a Government Officer competent to execute Government Orders declaring the properties contained in the previously registered conveyance on sale to be Government or assigned or endowment lands or properties not registered by any provision of law. (ii) Save in the manner provided for above no cancellation deeds of a previously registered deed of conveyance on sale before him shall be accepted for presentation for registration. 5. (ii) Save in the manner provided for above no cancellation deeds of a previously registered deed of conveyance on sale before him shall be accepted for presentation for registration. 5. The sub Rule (k)(ii) of Rule 26 spells out that no cancellation deeds of a previous deed of conveyance on sale before him shall be accepted for presentation for registration. 6. In the present case, the Sub Registrar accepted the Gift Deed executed by the unofficial respondent and cancelled the Gift Deed executed by the unofficial respondent which is contrary to rules. 7. The Hon'ble Apex Court in Thota Ganga Laxmi and another v. Government of Andhra Pradesh , [ (2010) 15 SCC 207 ] held that unilateral cancellation of sale deed is impermissible that the cancellation as well as the registration of the sale deed void and non est and can be ignored altogether. 8. The gift deed may be suspended or revoked only under the conditions mentioned under Section 126 of the Transfer of the Property Act and it is necessitated to extract the said Section for proper disposal of the Writ Petition. Section 126 of the Transfer of the Property Act, 1882 reads as follows:- Under Section 126 of the Transfer of Property Act, the Gift Deed may be suspended or revoked only in the condition enumerated in the Section. The donor and donee may agree that on the happening of any specified event which does not depend on the will of the donor a gift shall be suspended or revoked, but a gift which the parties agree shall be revocable wholly or in part; at the mere will of the donor, is void wholly or in part, as the case may be. A gift may also be revoked in any of the cases (save want or failure of consideration), in which, if it were a contract, it might be rescinded. Save as aforesaid, a gift cannot be revoked. 9. In this regard, this Court placed reliance on the judgment of the Hon'ble Apex Court in Hamdamal v. Avadiappa Pather and others , [1991(1)SCC 715] , wherein it is held that on the delivery of the deed to the done, there was an acceptance of the transfer within Section 122 of the Transfer of Property Act, 1882, and thereupon the gift became final, subject to its registration as required by Section123 of the Act. 11. 11. Nothing contained in this Section shall be deemed to affect the rights of transferees for consideration without notice. 12. In Kolla Rajesh Chowdary v. State of Andhra Pradesh, a learned Single Judge of the High Court held that Rule 26 (k) (ii) is equally applicable to the gift deed. 13. The said Rule 26 (k) was challenged before the Composite High Court in Kaitha Narasimha v. The State Government of A.P., rep. by its Principal Secretary,(W.P.No.3744/2007) a Division Bench of the Composite High Court, by order dated 13.3.2007, while upholding the said Rule has held as follows:- "In our opinion, the impugned rule does not in any manner violate the ratio of the majority judgment of the Full Bench. Rather, as mentioned above, it is a statutory embodiment of one of the rules of natural justice and is intended to curtail unnecessary litigation emanating from the ex parte registration of cancellation deeds." 14. As indicated in the above judgment, the principles of natural justice are also to be adhered to by the Registering Officer while dealing with a deed of cancellation of sale. If a unilateral cancellation deed is allowed to be registered, without the knowledge and consent of the other party to the earlier contract, as held by the Division Bench of the Composite High Court, such registration would cause violence to the principles of natural justice and lead to unnecessary litigations emanating therefrom. 15. As the cancellation of the Gift Deed executed by the unofficial respondent is contrary to Rule 26 (K) (ii) of the Registration Act, 1908 and in view of the Judgment of the Hon’ble Apex Court Thota Ganga Laxmi’s case (referred supra 1), the cancellation deed executed by the registrant-unofficial respondent is liable to be set aside and accordingly it is set aside. 16. Accordingly, the Writ Petition is allowed. There shall be no order as to costs. As a sequel, interlocutory applications, if any pending shall stand closed.