1991 (11) TMI 39

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.... them have inherited shares in the property left behind by him and that each one is enjoying the said share but they are all joining together to execute the sale in favour of the purchaser. The registering officer called upon the petitioners to produce an income-tax clearance certificate as the value of the property conveyed is more than rupees 2 lakhs. The present writ petition is for a writ of certiorarified mandamus to quash the above proceedings of the registering officer and for a direction to him to accept the document and grant registration of the same. The learned Additional Government Pleader appearing for the respondent would submit that, under section 230A of the Income-tax Act, a tax clearance certificate is necessary before the....

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....e provisions of the Hindu Succession Act, whereunder each one of the heirs inherited a quantified share which is not liable for fluctuation and in that quantified share, the heir gets an absolute right and no other sharer has any interest, right or title to the share so inherited by one sharer. He would rely on the decision of this court in K. V. Kishore v. Appropriate Authority [1991] 189 ITR 264, wherein it was held as follows (headnote) : "The original allottee of the land died in the year 1962. He being a Hindu governed by the Hindu Succession Act, on his death, his wife and children acquired a vested right to the definite quantified shares in the property left behind by him. As owners of their respective shares, they were competent ....