Restrictions on registration of transfers of immovable property where wealth-tax provisions apply restrict completion of conveyance until tax conditions satisfied. Restrictions on registration of transfers of immovable property arise from wealth-tax related provisions conditioning the ability to register conveyances in specified circumstances, with the provision later omitted by amendment; the core effect is that registration may be constrained to secure tax compliance.
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.
Restrictions on registration of transfers of immovable property where wealth-tax provisions apply restrict completion of conveyance until tax conditions satisfied.
Restrictions on registration of transfers of immovable property arise from wealth-tax related provisions conditioning the ability to register conveyances in specified circumstances, with the provision later omitted by amendment; the core effect is that registration may be constrained to secure tax compliance.
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