https://www.taxtmi.com/caselaws?id=753335 A Sub-Registrar cannot refuse registration of a SARFAESI sale certificate merely because income-tax dues remain pending against the borrower. The secured creditor's priority under SARFAESI, reinforced by sections 26E and 35, prevails over inconsistent claims to statutory dues, and no judicial or quasi-judicial restraint on the sale was shown. Registration may also be refused only on grounds recognised by section 71 of the Registration Act and rule 171 of the Karnataka Registration Rules; third-party tax dues are not among them. The refusal was therefore unsustainable, and registration of the sale certificate was directed, along with a direction to align registration practice with the governing law. en-us Tue, 28 May 2024 00:00:00 +0530 Thu, 30 May 2024 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753335 A Sub-Registrar cannot refuse registration of a SARFAESI sale certificate merely because income-tax dues remain pending against the borrower. The secured creditor's priority under SARFAESI, reinforced by sections 26E and 35, prevails over inconsistent claims to statutory dues, and no judicial or quasi-judicial restraint on the sale was shown. Registration may also be refused only on grounds recognised by section 71 of the Registration Act and rule 171 of the Karnataka Registration Rules; third-party tax dues are not among them. The refusal was therefore unsustainable, and registration of the sale certificate was directed, along with a direction to align registration practice with the governing law. Case-Laws Indian Laws Tue, 28 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753335