TaxTMI 
TaxTMI 
1984 (7) TMI 73
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....erms of that agreement to sell and presented the same on that day before the Sub-Registrar, Tumkur (hereinafter referred to as the " Sub-Registrar "), for registration. The petitioner claims that she has paid the balance of sale price to respondent No. 3 and the registration charges before the Sub-Registrar who has made those endorsements in the original document and notwithstanding all this, the Sub-Registrar had refused registration of the said sale deed on the ground that the vendor-respondent No. 3 had not produced before him a certificate under s. 230A of the I.T. Act, 1961 (hereinafter referred to as " the Act ") which has been challenged by her in an appeal before the District Registrar of the District and the same is still pending b....
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....on on which it is sought to be supported. But reading the order of the ITO in the context, it is clear that he has rejected the same taking the view that it was not maintainable under s. 230A of the Act. I, therefore, proceed to examine the question on that basis. Admittedly, the property stood in the name of respondent No. 3, who has transferred the same to the petitioner. In her application before the ITO the petitioner sought for issue of a certificate under s. 230A of the Act in the name of respondent No. 3. Both these facts are not in dispute. Section 230A of the Act, the true scope of which calls for examination, reads thus : " 230A. (1) Notwithstanding anything contained in any other law for the time being in force, where any docu....
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....itutions, associations or bodies, as the Board may, for reasons to be recorded in writing, notify in this behalf in the Official Gazettte". Whenever a person proposes to transfer, assign, limit or extinguish his right, title or interest in any property the value of which exceeds Rs. 50,000 which is compulsorily registrable under the Indian Registration Act of 1908, the registering authority is prohibited from registering such documents unless that person produces before him a certificate issued by the concerned ITO certifying that taxes due by him under that Act and other Acts referred to in that section, if any, have been paid or satisfactory arrangements for their payment have been made. The words "such person " occurring in the section ....
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....was not maintainable. But, in Helen Jayaraj's case [1983] 139 ITR 942 (Mad), Varadarajan, J. (as he then was), dealing with a case that is almost similar to the present case, has expressed that the petitioner can maintain her application under s. 230A of the Act in these words (947): "...Merely because a reference has been made in sub-s. (2) of s. 230A of the Act to the person referred to in sub-s. (1), namely, the person who purports to transfer, assign, etc., his interest in properties valued at more than fifty thousand rupees, the I.T. Department cannot, in my opinion, decline to issue a certificate in favour of the petitioner on the ground that the third respondent had objected to the same with the object of defeating the rights claim....