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Issues: Whether an application for a certificate under section 230A of the Income-tax Act, 1961, for registration of a sale deed could validly be made by the transferee, or whether it had to be made only by the transferor.
Analysis: The certificate contemplated by section 230A was held to be one that the transferor must seek before registration of the transfer document. The transferee had no entitlement to apply for the certificate in place of the transferor. The impugned order was not interfered with on the footing that the transferor alone was the competent applicant, and the transferor was left free to make a proper application in accordance with the Act.
Conclusion: The application for the certificate could be made only by the transferor and not by the transferee; the challenge did not succeed.
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