Restriction on registration of property transfers: defer issuing tax clearance certificate until pending assessments completed or security provided. Assessing officers must prevent issuance of a tax clearance certificate where an application appears intended to defeat future tax recovery by alienation of immovable property; they should, unless satisfied sufficient assets remain or investigation difficulties exist, complete all pending assessments within the applicable time-limit and raise any demand before issuing the certificate, and where a demand exists issue the certificate only after payment or satisfactory provision for payment.
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.
Restriction on registration of property transfers: defer issuing tax clearance certificate until pending assessments completed or security provided.
Assessing officers must prevent issuance of a tax clearance certificate where an application appears intended to defeat future tax recovery by alienation of immovable property; they should, unless satisfied sufficient assets remain or investigation difficulties exist, complete all pending assessments within the applicable time-limit and raise any demand before issuing the certificate, and where a demand exists issue the certificate only after payment or satisfactory provision for payment.
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