https://www.taxtmi.com/caselaws?id=410866 A registering officer cannot refuse registration of a sale certificate on grounds of title, marketable title, or Sales Tax encumbrance because registration under the Registration Act is an administrative function and not an adjudication of title. A sale certificate issued to a purchaser at public auction is excluded from compulsory registration under Section 17(2)(xii), and reliance on Section 22-A was no longer available. Rule 44(1)(i) of the Maharashtra Registration Rules applies only where an express statutory prohibition exists and the required permission or no-objection certificate is absent; no such prohibition was shown. The secured creditor's statutory priority under Section 26-E prevails over State VAT dues, and refusal of registration on that basis was unsustainable. en-us Wed, 04 Aug 2021 00:00:00 +0530 Wed, 11 Aug 2021 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410866 A registering officer cannot refuse registration of a sale certificate on grounds of title, marketable title, or Sales Tax encumbrance because registration under the Registration Act is an administrative function and not an adjudication of title. A sale certificate issued to a purchaser at public auction is excluded from compulsory registration under Section 17(2)(xii), and reliance on Section 22-A was no longer available. Rule 44(1)(i) of the Maharashtra Registration Rules applies only where an express statutory prohibition exists and the required permission or no-objection certificate is absent; no such prohibition was shown. The secured creditor's statutory priority under Section 26-E prevails over State VAT dues, and refusal of registration on that basis was unsustainable. Case-Laws VAT and Sales Tax Wed, 04 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410866