https://www.taxtmi.com/caselaws?id=794957 Subsequent registration made an assignment deed enforceable for a Section 7 insolvency application, as the Kerala Stamp Act provision concerning property transfers for debt did not govern assignment of debt without property transfer. Under the Registration Act, registration allowed the deed to be received in evidence and gave it effect from its execution date. Production of the Trust Deed before the appellate forum also cured the earlier deficiency in proving authority to commence proceedings. The Section 7 application therefore required fresh determination on merits, without non-registration of the assignment deed or prior non-production of the Trust Deed being treated as impediments. en-us Fri, 03 Jul 2026 00:00:00 +0530 Wed, 15 Jul 2026 08:22:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794957 Subsequent registration made an assignment deed enforceable for a Section 7 insolvency application, as the Kerala Stamp Act provision concerning property transfers for debt did not govern assignment of debt without property transfer. Under the Registration Act, registration allowed the deed to be received in evidence and gave it effect from its execution date. Production of the Trust Deed before the appellate forum also cured the earlier deficiency in proving authority to commence proceedings. The Section 7 application therefore required fresh determination on merits, without non-registration of the assignment deed or prior non-production of the Trust Deed being treated as impediments. Case-Laws IBC Fri, 03 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794957