Restriction on property transfer registration requires income tax certificate confirming tax liabilities or non prejudice to recovery. Section 230A conditions registration of certain non agricultural immovable property transfers on an Income tax Officer's certificate: either the transferor has paid or made satisfactory provision for existing liabilities under specified tax Acts, or registration will not prejudice recovery of those liabilities; the transferor must apply in the prescribed form and provide prescribed particulars.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Restriction on property transfer registration requires income tax certificate confirming tax liabilities or non prejudice to recovery.
Section 230A conditions registration of certain non agricultural immovable property transfers on an Income tax Officer's certificate: either the transferor has paid or made satisfactory provision for existing liabilities under specified tax Acts, or registration will not prejudice recovery of those liabilities; the transferor must apply in the prescribed form and provide prescribed particulars.
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