https://www.taxtmi.com/caselaws?id=24482 Section 230A of the Income-tax Act confines the Income-tax Officer's enquiry to whether the transferor has cleared, or properly provided for, existing tax liabilities so that registration will not prejudice recovery. The provision does not authorise adjudication of disputed title or the validity of the proposed transfer. Where the conveyance identified the trust as vendor and the materials supported its beneficial ownership, refusal of a clearance certificate on the footing that the property was not in the trust's name was impermissible. The clearance certificate was therefore directed to be issued, as the statutory power could not be expanded into a title investigation. en-us Wed, 02 Mar 1988 00:00:00 +0530 Wed, 20 Jan 2010 13:57:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24482 Section 230A of the Income-tax Act confines the Income-tax Officer's enquiry to whether the transferor has cleared, or properly provided for, existing tax liabilities so that registration will not prejudice recovery. The provision does not authorise adjudication of disputed title or the validity of the proposed transfer. Where the conveyance identified the trust as vendor and the materials supported its beneficial ownership, refusal of a clearance certificate on the footing that the property was not in the trust's name was impermissible. The clearance certificate was therefore directed to be issued, as the statutory power could not be expanded into a title investigation. Case-Laws Income Tax Wed, 02 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24482