There is not even an iota of evidence led on the record by the defendants how or in what manner such a family settlement took place and even date of this alleged settlement has not been mentioned. Merely some receipts of Local Civic Authorities have been placed on record, does not confer upon Gurdit Singh any right, title or interest over these properties. More so, since Pargat Singh one of the co<owners had admittedly died on 04.11.1974 how the subsequent family settlement could be entered into in the year March 1990 and more so, it is only after devolution of his estate upon his heirs such a situation could have cropped up and who have neither been examined in support of the defendants. Even otherwise, under the provisions of Section 17 of the Registration Act, 1908 either such a transfer could come about through a registered document if there is a sale in terms of Section 51 of the Transfer of Property Act, 1882 or else there could be a writing signed by the necessary parties to it and which has never been brought before the Court. Mere house tax receipts are no