https://www.taxtmi.com/caselaws?id=8229 Section 230A of the Income-tax Act was construed strictly and held to apply only to voluntary conveyances by an assessee requiring a tax clearance certificate, not to involuntary transfers made under a court decree or by an officer executing the decree. The Court reasoned that the statutory form and machinery presupposed particulars that could not be supplied in court-directed execution, and that extending the provision to such transfers would frustrate enforcement of lawful decrees. The earlier withdrawn application did not bar the fresh application, because it had not been finally decided on merits and Order 23 Rule 1 CPC was inapplicable to execution proceedings. Registration of the sale deed was therefore to proceed without insisting on tax clearance. en-us Wed, 09 Dec 1970 00:00:00 +0530 Mon, 06 Apr 2009 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8229 Section 230A of the Income-tax Act was construed strictly and held to apply only to voluntary conveyances by an assessee requiring a tax clearance certificate, not to involuntary transfers made under a court decree or by an officer executing the decree. The Court reasoned that the statutory form and machinery presupposed particulars that could not be supplied in court-directed execution, and that extending the provision to such transfers would frustrate enforcement of lawful decrees. The earlier withdrawn application did not bar the fresh application, because it had not been finally decided on merits and Order 23 Rule 1 CPC was inapplicable to execution proceedings. Registration of the sale deed was therefore to proceed without insisting on tax clearance. Case-Laws Income Tax Wed, 09 Dec 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8229