Restriction on immovable property registration: registration barred without tax officer certificate ensuring tax liabilities paid or secured. Section 230A required that certain registered documents transferring interests in immovable property above a prescribed value not be registered unless an Income-tax Officer certified that the person had paid or made satisfactory provision for existing tax liabilities or that registration would not prejudice recovery; the certificate application had prescribed form and particulars, and the restriction excluded institutions or classes notified by the Board.