https://www.taxtmi.com/caselaws?id=441487 Registered sale deeds must be reflected in revenue records, as mutation is a fiscal entry and not a forum for deciding title or refusing certification on matters reserved for other statutes. A revenue authority cannot decline mutation of a registered transfer by entering questions outside its limited jurisdiction. A charge also cannot be fastened on purchasers' personal properties for a company's tax dues absent express statutory authority, especially where the properties were transferred by registered deed before the charge was sought. If fraudulent transfer is alleged, the proper remedy lies before the civil court. The mutation rejection and consequential entries were therefore unsustainable. en-us Mon, 07 Aug 2023 00:00:00 +0530 Wed, 09 Aug 2023 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441487 Registered sale deeds must be reflected in revenue records, as mutation is a fiscal entry and not a forum for deciding title or refusing certification on matters reserved for other statutes. A revenue authority cannot decline mutation of a registered transfer by entering questions outside its limited jurisdiction. A charge also cannot be fastened on purchasers' personal properties for a company's tax dues absent express statutory authority, especially where the properties were transferred by registered deed before the charge was sought. If fraudulent transfer is alleged, the proper remedy lies before the civil court. The mutation rejection and consequential entries were therefore unsustainable. Case-Laws VAT and Sales Tax Mon, 07 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441487