https://www.taxtmi.com/caselaws?id=22715 Executive circulars under the Registration Act cannot enlarge or override the statutory conditions for registration imposed by the Income-tax Act. Section 230A applied only where the transferred property exceeded the prescribed value threshold, and Chapter XXC provisions operated only when their own threshold was crossed. Because the transactions concerned undivided shares or portions of property and did not satisfy those limits, the registering authorities could not insist on income-tax clearance certificates or no-objection certificates. The circulars were treated as inconsistent with the statutory scheme and as impermissibly interfering with the registering authority's quasi-judicial function, so they were held invalid. en-us Thu, 22 Mar 1990 00:00:00 +0530 Sat, 12 Dec 2009 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22715 Executive circulars under the Registration Act cannot enlarge or override the statutory conditions for registration imposed by the Income-tax Act. Section 230A applied only where the transferred property exceeded the prescribed value threshold, and Chapter XXC provisions operated only when their own threshold was crossed. Because the transactions concerned undivided shares or portions of property and did not satisfy those limits, the registering authorities could not insist on income-tax clearance certificates or no-objection certificates. The circulars were treated as inconsistent with the statutory scheme and as impermissibly interfering with the registering authority's quasi-judicial function, so they were held invalid. Case-Laws Income Tax Thu, 22 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22715