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<h1>Registering officer must withhold property transfer registration until tax officer certifies transferor's tax liability clearance</h1> Where a document required to be registered purports to transfer immovable property above the specified value, the registering officer must not register it unless the tax officer certifies that the transferor has paid or made satisfactory provision for existing liabilities under listed tax statutes or that registration will not prejudice recovery of such liabilities. The transferor must apply for the certificate in prescribed form with required particulars. The requirement may be waived for classes of institutions or bodies notified by the Board for reasons recorded in writing.