https://www.taxtmi.com/caselaws?id=40330 Section 47 of the Registration Act, 1908 gives a registered document effect from the time of its execution, not from the time of registration. Where two sale deeds are executed on the same day, priority is determined by the time of execution, so the deed executed earlier prevails over the later deed even if registration occurs in a different sequence. The Court accepted the concurrent finding that the earlier deed was executed first and therefore had priority, and the challenge to the High Court's order failed. en-us Mon, 11 Feb 2002 00:00:00 +0530 Sat, 03 Mar 2012 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40330 Section 47 of the Registration Act, 1908 gives a registered document effect from the time of its execution, not from the time of registration. Where two sale deeds are executed on the same day, priority is determined by the time of execution, so the deed executed earlier prevails over the later deed even if registration occurs in a different sequence. The Court accepted the concurrent finding that the earlier deed was executed first and therefore had priority, and the challenge to the High Court's order failed. Case-Laws Income Tax Mon, 11 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40330