If the deed of gift was executed by the donor to save the property from Sankaraiah`s coveted eyes, as the defendant claims, there was no reason why the defendant should have waited three years after Sankaraiah`s death before revoking the same, the court argued. The First Court of Appeal also upheld the Court of Justice`s decision that the donor had accepted the gift in its favour. The action brought by the defendant (applicant) was dismissed on those findings. Importance of periodic checks In addition, it is good business practice to regularly check your systems of record to ensure that existing procedures and documentation in records comply with the company`s reporting requirements. . . .