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Issues: Whether the refusal to receive and process the sale document for registration on the basis of a notification issued under Section 22-A of the Registration Act, 1908 could be sustained, and whether the registration authority was bound to process the document in accordance with law.
Analysis: Section 22-A of the Registration Act, 1908 had been held ultra vires and struck down. Once the notification-based restraint on registration ceased to have legal force, the sole ground for refusing registration disappeared. The registration authority was therefore required to receive the document and examine it under the Indian Stamp Act and the Registration Act.
Conclusion: The refusal to process the document could not be sustained, and the registration authority was directed to receive and process the document in accordance with law.
Final Conclusion: The writ petition succeeded by securing a direction to the registration authority to act on the document without relying on the invalid notification.
Ratio Decidendi: When the only basis for refusing registration is a provision or notification that has been declared invalid, the registration authority must process the document under the governing stamp and registration laws.