1990 (1) TMI 61

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.... immovable property situate in Hassan District the value of which exceeds Rs. 50,000. The registration of the deed of conveyance in such cases warrants the production of a certificate to be issued by the Income tax Officer having jurisdiction in terms of section 230A of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). The first respondent who is the seller, for reasons best know....

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....g the 2nd respondent to issue the necessary certificate under section 230A of the Act. After notice, the parties have entered appearance. So far as the competent person to make an application for grant of a certificate under section 230A of the Act is concerned, the matter is no longer res integra in so far as this High Court is concerned. Puttaswamy J., as he then was, in the case of Smt. Indi....

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....oper. Therefore, I am of the view that though a reference is made to the Madras High Court's decision in Indira's case [1984] 150 ITR 351 (Kar), one must take a practical view of the compulsion of obtaining the certificate under section 230A of the Act for registration of a document. The conduct of the Income-tax Officer should be such that he shall not impede or enable the contracting parties ....