TaxTMI 
TaxTMI 
1971 (3) TMI 9
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....of any one of his nominees, if the petitioner is asked to do. But, as the value of the property exceeds Rs. 50,000 the petitioner is obliged in law to obtain a certificate under section 230A of the Income-tax Act, 1961, from the Income-tax Officer of the division concerned certifying that he has paid the tax payable by him under law and has also satisfied the other prescriptions in section 230A of the Act. According to the petitioner, when he satisfies the Income-tax Officer that he has paid the taxes under the various taxing statutes of our country and as enumerated in section 230A(1), he is automatically entitled to the certificate from the Income-tax Officer without any more obligation on his part to do any further act to fill up any oth....
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....sfies the requirements of section 230A(1) of the Income-tax Act, 1961, there is no further obligation on his part and there arises a contemporaneous responsibility on the part of the first respondent to issue a tax clearance certificate for registration of the document without asking for further information, to wit, completion of items 14 and 17 in the Form referred to above. Section 230A has obviously been incorporated in the Income-tax Act, 1961, though its primary intendment is to prevent registering officers functioning under the Indian Registration Act, 1908, from registering documents which purport to transfer, assign, limit or extinguish the right, title or interest of any person to or in any property (other than agricultural land....
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.... recovery of any existing liability under any of the aforesaid Acts. Under the rule making power, rule 44A has been framed prescribing the process for obtaining tax clearance certificates for registration of documents. Rule 44A says that an application under sub-section (2) of section 230A for a certificate under sub-section (1) of that section shall be made in duplicate in Form No. 34A to the Income-tax Officer. Form 34A contains 17 items, out of which the petitioner is aggrieved over items 14 and 17. Item 14 contemplates that the application form should mention the name and address of the transferee, assignee, etc. Item No. 17 provides that designation and address of the registering officer to whom the document has been or will be present....
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.... comprehend as to how the Income-tax Officer can make a decision on the issues and subjectively satisfy himself that prejudices to the revenue will not occur, unless he has an opportunity to peruse the document which is obviously going to be the subject-matter of registration before the registering officer. If, therefore, the very criteria which is necessary for the Income-tax Officer to satisfy himself subjectively is relatable to the document which is also to be registered by the registering officer, then it appears to me that the production of the document in some shape or other is an absolute necessity before the officer could arrive at a decision. It is this document that is referred to in section 230A which purports to transfer, assig....