2021 (9) TMI 1389

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....etition No. 3447 of 2019 - -<br>CST, VAT & Sales Tax<br>Ajay Mohan Goel, J. For the Petitioner : Shri B.C. Negi, Senior Advocate, With Mr. Nitin Thakur, Advocate. For the Respondents : Mr. Ashok Sharma, Advocate General, With Mr. Adarsh Sharma, Mr. Sumesh Raj, Mr. Sanjeev Sood, Additional Advocates General, For Respondents No.1 to 4, Mr. Arvind Sharma, Advocate, for Respondent No. 5. JUDG....

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....o register the sale certificate with the Registration Authority. 2. Learned Senior Counsel, appearing for the petitioner has drawn the attention of the Court to the judgment passed by Hon'ble Supreme Court of India, in (2007) 5 Supreme Court Cases 745, titled B. Arvind Kumar Versus Govt. of India and Others. He has referred to question number-2, as stands framed in para-8 of said judgment and a....

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....y the State, submits that inconsonance with the provisions of Section 17 of the Indian Registration Act, all non-testamentary documents which purport or operate to create any right, title or interest, whether vested or contingent, of the value of more than one hundred rupees, are to be compulsorily registered and it is in this view of the statutory provisions of the Registration Act that the petit....

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....ection, which starts with a non-obstetric clause, provides that nothing in Clause 'B' and 'C' of sub-section (1) shall, inter alia, apply to any certificate of sale granted to the purchaser of any property sold by a public auction by a Civil or Revenue Officer. This is specifically contained in sub-clause (xii) of sub-section (2) of Section 17 of the Act. Hon'ble Supreme Court in B. Arvind Kumar's....