Attachment alone cannot bar registration of a sale certificate absent a specific legal prohibition or restraint order.

An income tax attachment, by itself, does not bar registration of a sale certificate. The governing principle applied is that an attachment does not render a transfer void against all persons; it only makes a private transfer void as against claims enforceable under that attachment, and the judgment debtor's title is not extinguished until actual sale. On that basis, the Sub-Registrar cannot refuse registration merely because an attachment exists unless there is a specific statutory ground for refusal or an operative restraint order from a competent court. The document therefore confirms that attachment alone is not a valid basis to deny registration of a concluded sale certificate.

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Issues: Whether the Sub-Registrar could refuse registration of a sale certificate on the ground that the property was under income tax attachment, and whether such attachment barred registration of the document.

Analysis: The Court applied the settled principle that an attachment does not render a transfer void as against all persons. Under the governing rule, a private transfer made after attachment is void only against claims enforceable under that attachment, and the judgment debtor's title is not destroyed until the property is actually sold. Relying on this principle and on the limits of refusal under the registration law, the Court held that the Sub-Registrar cannot decline registration merely because an attachment exists, unless there is an operative restraint order from a competent court or a statutory ground for refusal is made out.

Conclusion: The attachment was not a valid bar to registration of the sale certificate, and the writ petition succeeded.

Final Conclusion: The registration authority was directed to register and release the sale certificate, affirming that an attachment by itself does not defeat registration of a document executed pursuant to a concluded sale.

Ratio Decidendi: An attachment does not make a transfer or sale void against all the world, and a registering authority cannot refuse registration solely on that basis in the absence of a specific legal bar or court order.

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