https://www.taxtmi.com/caselaws?id=9121 The registering officer is not confined to the face of the instrument when applying the tax-clearance restrictions under section 34 of the Wealth-tax Act, 1957 and section 230A of the Income-tax Act, 1961; relevant surrounding circumstances may be examined to determine whether the document, in substance and effect, attracts the statutory bar. Where a deed is executed by multiple persons and only some produce the required clearance certificates, the registration requirement operates distributively: the instrument may be registered for compliant executants and kept pending as against the others until they comply. The approach aligns the tax-clearance provisions with the Registration Act and avoids total refusal where partial compliance exists. en-us Thu, 29 Jun 1972 00:00:00 +0530 Fri, 19 Jun 2009 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9121 The registering officer is not confined to the face of the instrument when applying the tax-clearance restrictions under section 34 of the Wealth-tax Act, 1957 and section 230A of the Income-tax Act, 1961; relevant surrounding circumstances may be examined to determine whether the document, in substance and effect, attracts the statutory bar. Where a deed is executed by multiple persons and only some produce the required clearance certificates, the registration requirement operates distributively: the instrument may be registered for compliant executants and kept pending as against the others until they comply. The approach aligns the tax-clearance provisions with the Registration Act and avoids total refusal where partial compliance exists. Case-Laws Income Tax Thu, 29 Jun 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9121