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    <title>1997 (10) TMI 18 - MADRAS High Court</title>
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    <description>The court directed the Sub-Registrar to complete the registration formalities for the documents and hand them over to the respective petitioners within a specified timeframe. The release of the documents to the petitioners was allowed, subject to the rights of the Income-tax Department. The judgment clarified that the petitioners&#039; acceptance of the documents did not absolve the first respondent of any liability towards the Income-tax Department. The decision was based on a balanced interpretation of statutory provisions and the petitioners&#039; willingness to cooperate with the Income-tax Department&#039;s rights.</description>
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      <pubDate>Thu, 23 Oct 1997 00:00:00 +0530</pubDate>
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