https://www.taxtmi.com/caselaws?id=6737 Substantive compliance with the Registration Act was treated as sufficient where the formal acts necessary for registration had been completed, and the absence of the final endorsement of the word "registered" was regarded as a ministerial omission that did not invalidate the process. A purported statutory bar against completion of registration had to strictly satisfy the requirements of section 2(ii) of the Payment of Taxes (Transfer of Property) Act, 1949; general correspondence from income-tax authorities was not enough. The registering officer was bound to complete the remaining ministerial step and return the document, and mandamus was considered an appropriate remedy to compel that statutory duty. en-us Tue, 08 Nov 1966 00:00:00 +0530 Sun, 01 Feb 2009 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6737 Substantive compliance with the Registration Act was treated as sufficient where the formal acts necessary for registration had been completed, and the absence of the final endorsement of the word "registered" was regarded as a ministerial omission that did not invalidate the process. A purported statutory bar against completion of registration had to strictly satisfy the requirements of section 2(ii) of the Payment of Taxes (Transfer of Property) Act, 1949; general correspondence from income-tax authorities was not enough. The registering officer was bound to complete the remaining ministerial step and return the document, and mandamus was considered an appropriate remedy to compel that statutory duty. Case-Laws Income Tax Tue, 08 Nov 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6737