The Gift-Tax Act, 1958
PAYMENT AND RECOVERY OF GIFT - TAX
29. Gift-tax by whom payable.
Subject to the provisions of this Act, gift-tax shall be payable by the donor but when in the opinion of the Gift-tax Officer the tax cannot be recovered from the donor, it may be recovered from the donee:
Provided that where the donees are more than one, they shall be jointly and severally liable for the amount of tax determined to be payable by the donor:
Provided further that the amount of tax which may be recovered from each donee shall not exceed the value of the gift made to him as on the date of the gift.]