https://www.taxtmi.com/caselaws?id=292726 Section 4(1) of the Payment of Taxes (Transfer of Property) Act, 1949 was held not to authorise notices in respect of leases, because the provision formed part of a statutory scheme tied to transfers requiring registration under Section 17 of the Registration Act. Leases outside that registration framework did not fall within the section's scope, and the notices were therefore without authority. Section 9 was treated as a saving provision preserving proceedings initiated under the earlier Ordinance through Section 6 of the General Clauses Act, 1897, but it did not expand the substantive reach of the later Act or validate unauthorised notices. The notices were quashed. en-us Fri, 08 Dec 1950 00:00:00 +0530 Wed, 06 Jan 2021 11:11:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292726 Section 4(1) of the Payment of Taxes (Transfer of Property) Act, 1949 was held not to authorise notices in respect of leases, because the provision formed part of a statutory scheme tied to transfers requiring registration under Section 17 of the Registration Act. Leases outside that registration framework did not fall within the section's scope, and the notices were therefore without authority. Section 9 was treated as a saving provision preserving proceedings initiated under the earlier Ordinance through Section 6 of the General Clauses Act, 1897, but it did not expand the substantive reach of the later Act or validate unauthorised notices. The notices were quashed. Case-Laws Income Tax Fri, 08 Dec 1950 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292726