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    <title>1961 (4) TMI 103 - Supreme Court</title>
    <link>https://www.taxtmi.com/caselaws?id=186495</link>
    <description>For pre-emption, a sale of immovable property requiring a registered instrument is complete only when registration is completed, not when the deed is merely executed. The Court held that Section 47 of the Registration Act governs the operative effect of a registered document after registration, but does not advance the date of completion of the sale itself. A demand for pre-emption made before completion of registration was therefore premature and ineffective. The dissent considered the deed effective from execution, relying on the parties&#039; intention and Section 47, but the majority view prevailed and the pre-emption claim failed.</description>
    <language>en-us</language>
    <pubDate>Thu, 27 Apr 1961 00:00:00 +0530</pubDate>
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      <title>1961 (4) TMI 103 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=186495</link>
      <description>For pre-emption, a sale of immovable property requiring a registered instrument is complete only when registration is completed, not when the deed is merely executed. The Court held that Section 47 of the Registration Act governs the operative effect of a registered document after registration, but does not advance the date of completion of the sale itself. A demand for pre-emption made before completion of registration was therefore premature and ineffective. The dissent considered the deed effective from execution, relying on the parties&#039; intention and Section 47, but the majority view prevailed and the pre-emption claim failed.</description>
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      <pubDate>Thu, 27 Apr 1961 00:00:00 +0530</pubDate>
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