https://www.taxtmi.com/caselaws?id=328533 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. en-us Tue, 12 Apr 2016 00:00:00 +0530 Tue, 07 Jun 2016 09:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328533 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. Case-Laws Indian Laws Tue, 12 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328533