TRW & Co · Inheritance and gifts
Heba (Gift) Deed: Process, Costs and Revocation
The heba deed process lets a Muslim landowner give property to a spouse, child, grandchild or sibling during life. It needs a declaration of gift, the donee's acceptance, a registered deed and actual delivery of possession, followed by mutation. Gifts between close relatives carry a flat registration fee. This guide explains each step at a Chattogram Sub-Registry and when a heba can be revoked.
Key pointA registered heba deed is not enough on its own: the High Court Division held in 2025 that it carries no presumption that possession was delivered. Document the handover of possession, and complete mutation promptly, or the gift may fail when the donor dies.
At a glance
Three legal essentials
A valid heba needs a declaration by the donor, acceptance by the donee and delivery of possession, actual or constructive, as the High Court Division restated in 2025.
Registration since 2005
Amendments effective from 1 July 2005 brought heba of land into the written, registered system, so a heba of immovable property should always be a registered deed.
Flat fee for family
The 2014 Table of Fees sets a flat one hundred taka registration fee for heba between spouses, parents and children, grandparents and grandchildren, and full siblings.
Mostly irrevocable
Once possession is delivered, a heba to a spouse or close blood relative cannot be revoked, and a donor cannot cancel a registered deed unilaterally.
Mutation completes it
After registration the donee should apply for mutation at the AC (Land) office and pay land development tax in their own name to show possession.
Swipe or scroll →
The short answer: the heba deed process
The heba deed process in Bangladesh has four parts: the donor declares the gift, the donee accepts it, the declaration is written in the prescribed deed form and registered at the Sub-Registry, and possession is actually handed over. Mutation at the AC (Land) office then puts the land in the donee's name. Miss any one of these and the gift can fail years later.
Heba between close family members carries a flat registration fee rather than the ad valorem fee that applies to sales, which is why it is the usual way for Chattogram families to pass land to a spouse, child, grandchild or sibling during life. This guide explains the law, the steps at a Chattogram Sub-Registry, the costs that are verified, and when a heba can be revoked.
The legal framework for heba
Muslim law: three essentials
Heba is a gift under Muslim personal law. It needs a declaration of gift by the donor, acceptance by the donee, and delivery of possession, actual or constructive. The High Court Division restated those three essentials in Md. Nur Alam Nantu v Most. Shamsun Nahar (First Appeal No. 2 of 2021, judgment of November 2025), and held that a heba failed because there was no evidence that possession had ever been delivered.
The same judgment makes a point every family should know: a registered heba deed carries no presumption that possession was delivered. With a registered sale deed, the law presumes a lot in the buyer's favour; with a heba, the donee may have to prove possession.
Writing and registration since 2005
Before 2005, a Muslim could make an oral heba of land. Amendments to the Registration Act 1908 in 2004 and 2005, effective from 1 July 2005, brought the declaration of heba into the written, registered system. Today a heba of immovable property should always be made by a registered deed in the prescribed form, with the donor's title documents and photographs attached in the same way as other transfer deeds.
Gifts by Hindus, Buddhists and Christians are governed by the Transfer of Property Act 1882, which requires a gift of immovable property to be made by a registered instrument signed by the donor and attested by at least two witnesses. That Act expressly leaves Muslim gifts to Muslim law, so the possession requirement remains distinctive to heba.
Reduced registration fee for close relatives
The Table of Fees under the Registration Act, published in 2014, sets a flat registration fee of one hundred taka for a declaration of heba of immovable property under Muslim law, whatever the property's value, if the heba is between spouses, parents and children, grandparents and grandchildren, or full brothers and sisters. A matching flat fee applies to declarations of gift between the same relatives under Hindu, Christian and Buddhist law. A gift outside those relationships is charged on the ordinary ad valorem scale.
Other charges, such as stamp duty and any local taxes, also apply and change with Finance Acts. In July 2026 the National Board of Revenue was reported as clarifying that withholding tax at registration does not apply to heba deeds and that heba between close family members remains tax-free, while a gift to others may carry tax. Confirm the current figures with the Sub-Registry or our guide to land registration costs before booking.
Heba, will or sale: choosing the right transfer
Families often ask whether to make a heba, write a will, or simply sell the land to the relative. Each has a different effect and cost. The heba deed process suits a transfer to close family during life; a will suits wishes that should take effect only on death; a sale suits a transfer for value.
| Point | Heba (gift) | Will | Sale deed |
|---|---|---|---|
| When it takes effect | Immediately, once registered and possession is delivered | Only on death | On registration |
| Consideration | None; love and affection | None | Price |
| Limits (Muslims) | None on amount, but a death-bed gift is treated like a will | One-third; bequest to heir needs consent | None |
| Registration fee (close relatives) | Flat fee under the 2014 Table | Optional registration, flat fee | Ad valorem fee and taxes |
| Revocation | Generally irrevocable for spouses and close blood relatives once complete | Revocable until death | Not revocable; only rescission by court |
| Main risk | No proof of possession | Heirs refuse consent | Higher cost; tax on transfer |
For Muslim families who want to favour one child or a spouse, a completed heba is usually more reliable than a will. Our guide to making a will in Bangladesh explains why a will cannot do that job on its own.
The heba deed process step by step in Chattogram
The steps below follow the heba deed process as it typically runs at a Sub-Registry office in Chattogram district.
- Verify the donor's title. Collect the donor's title deeds, the latest khatian (record of rights), mutation papers and current land development tax receipts. Check that the khatian is in the donor's name; inherited land often needs mutation first.
- Confirm the relationship. Gather NIDs and documents proving the relationship, such as birth certificates, a marriage certificate or a warish (heirship) certificate, so the flat fee applies.
- Draft the declaration. A licensed deed writer or lawyer prepares the declaration of heba in the prescribed form, with an exact property schedule (mouza, JL number, khatian and dag numbers, area) and the donee's acceptance.
- Pay fees through the bank. Pay registration fee, stamp duty and any other charges by the methods the Sub-Registry accepts, and keep every receipt.
- Present at the Sub-Registry. Donor and donee (or their attorneys) attend the Sub-Registry for the area where the land lies. The donor admits execution before the Sub-Registrar; photographs and thumb impressions are taken.
- Deliver possession. Hand over physical possession, keys or control of rents, and record it, for example by a written possession memo, tenants' attornment letters or utility transfers.
- Apply for mutation. Apply for mutation (namjari) at the AC (Land) office through the online land services system so that a new khatian issues in the donee's name, then pay land development tax in that name.
Treat delivery of possession as a step in its own right, not a formality. Keep evidence: a possession memo signed by both parties and witnesses, letters to tenants, mutation in the donee's name and tax receipts. If the heba is challenged after the donor's death, that file is what wins or loses the case.
Delivery of possession: the step the heba deed process turns on
Possession does not always mean the donor moves out. In Sultan Ahmed v Jafar Ahmed (Civil Revision No. 3313 of 2005, judgment of July 2025) the High Court Division accepted that where donor and donee live together, constructive possession can be enough if the donee is able to exercise control and the donor stays on with the donee's permission.
The same judgment held that a clause postponing possession until the donor's death did not defeat the gift; the invalid condition was simply disregarded. That is helpful, but it is a reason to draft carefully, not to include such clauses. Parents who want to keep living in the house can do so, but the deed and the surrounding facts should show that control has passed.
For rented property, the donee should collect rent from the date of the heba and tenants should be told in writing. For agricultural land, the donee's name should appear on the khatian and tax receipts as soon as possible. Our mutation lawyers in Chittagong handle this step regularly.
Can a heba be revoked?
Under Hanafi law, a gift can be revoked freely before possession is delivered, because it is not yet complete. After delivery, it can be revoked only with the donee's consent or by a court decree, and several situations make it irrevocable altogether: gifts between spouses, gifts to relatives within the prohibited degrees, the death of either party, the property being sold, lost or transformed, and gifts made for a return (heba-bil-ewaz).
This is why the heba deed process deserves care at the outset. In practice, most family hebas in Bangladesh are between spouses, parents and children, or siblings, so once registered and completed they are effectively irrevocable. A donor who later regrets the gift usually cannot take the land back.
A registered deed also cannot be cancelled by the donor alone. In the 2025 Civil Revision mentioned above, the High Court Division held that a unilateral revocation deed was void and that a later sale based on it passed no title; only a competent court can cancel a registered instrument. Anyone considering a challenge to a heba should take advice on a suit for cancellation and the limitation period before acting.
An illustrative scenario
The following example is illustrative only; the parties are generic.
A widow in Chattogram owns a three-storey house in Halishahar that she inherited from her husband. She wants to give the ground floor flat to her unmarried daughter, who cares for her, while keeping the rest. Her two sons live in Dubai.
Her lawyer finds that the house is still recorded in her late husband's name. The family first completes mutation of the inherited land, with the sons signing consents through registered powers of attorney from abroad. The widow then makes a registered declaration of heba of a defined portion of the house to her daughter, paying the flat fee for a parent-to-child gift. A possession memo is signed, the tenant on that floor is told to pay rent to the daughter, and mutation follows in the daughter's name.
Because the gift is between mother and daughter and possession has been delivered and documented, it is complete and, in practice, irrevocable. The sons later inherit their shares of the remaining property under the ordinary rules.
Risks and common mistakes
Registering but never delivering possession
Families often treat the registered deed as the end of the matter. Courts do not: a heba without delivery of possession is incomplete, and the High Court Division held in 2025 that a registered heba deed raises no presumption of possession. If the donor keeps collecting rent and paying tax in their own name until death, other heirs can argue the gift never took effect.
Gifting land not yet mutated
A donor cannot give more than they hold on the record. If the land is still in a deceased parent's name, the Sub-Registry may refuse the deed, and even if it is registered the donee will struggle at mutation. Complete inherited land mutation first, so the donor's share is clear and the schedule matches the khatian.
Death-bed gifts
A gift made during the donor's last illness (marz-ul-maut) is treated like a will under Muslim law: it can take effect only up to one-third of the estate and not in favour of an heir without consent. A heba signed in hospital days before death is therefore vulnerable. Plan gifts while the donor is in good health and keep medical evidence of capacity.
Claiming the flat fee for the wrong relationship
The flat fee applies only to the listed relationships. Gifts to a nephew, daughter-in-law, step-child or half-sibling do not qualify and attract the ordinary fee and taxes. Misstating the relationship can lead to a deficiency demand or a challenge to the deed. Check the relationship and documents before drafting.
Using heba to defeat other heirs
A completed heba is valid even if it reduces what other heirs would inherit. But a sham heba, where the donor never intended to part with the property, can be challenged. Heirs often allege fraud, undue influence or lack of possession. Transparent documentation and independent witnesses are the best protection for the donee.
Heba when the donor or donee lives abroad
NRB families can complete the heba deed process without everyone travelling home, but it takes more planning and usually more time.
Many Chattogram families have members in the UK, the Gulf or Singapore. A donor or donee abroad can act through a power of attorney executed before the Bangladesh mission and then processed in Bangladesh within the permitted time. The power should be specific to the heba and the property, not a broad general power.
Delivery of possession needs particular thought where the donee lives abroad: a local caretaker, rent collection in the donee's name and prompt mutation help show that control has passed. TRW & Co's offices in Dhaka, London, Dubai and Singapore can coordinate signatures and attestation while our Chattogram team handles the Sub-Registry and AC (Land) office.
Checklist for families
- Is the donor's name on the current khatian and mutation record?
- Is the relationship one that qualifies for the flat registration fee?
- Is the property schedule exact, matching deed, khatian and mouza map?
- Has the donee accepted the gift in the deed?
- Have all fees and charges been paid and receipts kept?
- Has possession been delivered and documented?
- Has mutation been applied for in the donee's name?
- Do you need a will as well, for property not covered by the heba?
The heba deed process is simple when the title is clean and the family agrees, and difficult to repair when it is not. Our heba deed lawyers in Chittagong verify title, draft the declaration, attend the Sub-Registry and follow mutation through. See also our property lawyers and deed registration guide, visit the Chattogram office at Room 4022, Annex 2, District and Sessions Judge Court Building, Court Hill (Porir Pahar), Kotwali, Chattogram 4000, email info@trw.co, call +880 1779 127165, or use our contact page.
Frequently asked questions
01What documents are needed for a heba deed?
Typically the donor's title deeds, the latest khatian in the donor's name, mutation papers, current land development tax receipts, NIDs and photographs of donor and donee, and documents proving the relationship such as birth or marriage certificates. The deed itself must be in the prescribed form with an exact property schedule. If either party is abroad, a properly executed power of attorney is also needed. Your lawyer or deed writer will confirm any additional papers the Sub-Registry requires.
02How much does a heba deed cost in Bangladesh?
The 2014 Table of Fees under the Registration Act sets a flat registration fee of one hundred taka for a declaration of heba between spouses, parents and children, grandparents and grandchildren, and full siblings, whatever the value. Stamp duty and other charges also apply and are set by current Finance Acts. In July 2026 the NBR was reported as confirming that withholding tax at registration does not apply to heba deeds. Confirm the current total with the Sub-Registry before attending.
03Can a father revoke a heba made to his son?
Generally no, once the gift is complete. Under Hanafi law a gift can be revoked before possession is delivered, but after delivery a gift to a relative within the prohibited degrees, such as a child, is irrevocable. A donor also cannot cancel a registered heba deed by executing a revocation deed alone; the High Court Division held in 2025 that only a competent court can cancel a registered instrument. If the gift was induced by fraud or undue influence, a suit may be possible.
04Is an oral heba still valid?
Oral heba of land was recognised before amendments to the Registration Act took effect on 1 July 2005. Since then, a heba of immovable property should be made by a registered declaration in the prescribed form. Courts still examine older oral hebas, but they are hard to prove and frequently disputed. For any gift of land today, use a registered deed and document delivery of possession.
05Does the donor have to leave the house after a heba?
Not necessarily. The High Court Division accepted in 2025 that where donor and donee live together, constructive possession can be enough if the donee can exercise control and the donor stays on with the donee's permission. Make that arrangement clear in the deed and in practice, for example by transferring utility accounts, rent and land tax to the donee. A donor who keeps full control in their own name risks the gift being treated as incomplete.
06Can a heba be made to a daughter-in-law or nephew at the reduced fee?
No. The flat registration fee applies only to the relationships listed in the Table of Fees: spouses, parents and children, grandparents and grandchildren, and full brothers and sisters. A heba to anyone else is still possible, but it attracts the ordinary ad valorem registration fee and may carry tax. Check the current rules with the Sub-Registry or your lawyer before drafting.
Sources and official materials
- Registration Act 1908 — Compulsory registration and the heba fee provision
- Table of Fees under the Registration Act (S.R.O. No. 254-Law/2014) — Flat fee for heba and gift declarations between close relatives
- Transfer of Property Act 1882 — Gifts of immovable property by non-Muslims
- Md. Nur Alam Nantu v Most. Shamsun Nahar, First Appeal No. 2 of 2021 (HCD, 2025) — Essentials of heba; no presumption of possession
- Sultan Ahmed v Jafar Ahmed, Civil Revision No. 3313 of 2005 (HCD, 2025) — Constructive possession; unilateral revocation void
- National Board of Revenue — Tax treatment of gifts and property transfers
- Ministry of Land online services — Mutation and land development tax after heba
General information only, current as at 2 November 2026. It is not legal advice and does not create an advocate–client relationship. It reflects the law of Bangladesh unless stated otherwise, and the law, court practice and official fees change frequently. Check current official sources and take advice on the facts of your matter.
