Cash payment reporting duty: Sub Registrar must inform tax authorities before FIR; respondent ordered to file counter affidavit.

Addresses reporting and penal implications of large cash payments in registered deeds under the cited scheme: the article notes the applicant's contention that where cash consideration above the statutory threshold is paid in a registered instrument the Sub Registrar is required to inform the income tax authority and that the statutory reporting process should be completed before any FIR is lodged; the matter records an allegation of a larger cash transaction and that the respondent was directed to file a counter affidavit with the matter listed for further hearing.

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Outcome: Interim directions issued - notice to opposite party No.2; opposite party No.2 directed to file counter affidavit; learned A.G.A. directed to obtain instructions; matter listed as fresh on 10.03.2026.

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