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Issues:
1. Whether the Tax Recovery Officer is required to grant a certificate of sale to the purchaser and send a copy to the Registering Officer under the Indian Registration Act if the property is sold by private negotiation? Analysis: The judgment addresses the issue of whether the Tax Recovery Officer is obligated to grant a certificate of sale to the purchaser and send a copy to the Registering Officer under the Indian Registration Act when a property is sold by private negotiation. The case involved the attachment and subsequent private negotiation sale of flats by the Tax Recovery Officer. The Tax Recovery Officer had granted a certificate to the defaulter authorizing the private sale. The petitioner contended that although a sale certificate was issued, a copy was not sent to the Sub-Registrar, leading to a refusal to file the sale in the official records. The court examined the relevant provisions under the Second Schedule to the Income-tax Act, which allow for sale by public auction or private negotiation, subject to confirmation by the Tax Recovery Officer. The judgment emphasized that the sale, whether by public auction or private negotiation, falls under the Act's Schedule, requiring the Tax Recovery Officer to send a copy of the sale certificate to the Registering Officer. The court highlighted Rule 21 of the Rules, which mandates the Tax Recovery Officer to send a copy of the certificate of sale to the Registering Officer under the Indian Registration Act. It noted that the Tax Recovery Officer failed to send the copy to the Sub-Registrar, leading to a refusal to file the sale certificate. The judgment clarified that even though the sale was conducted via private negotiation, the confirmation by the Tax Recovery Officer made it akin to a public auction sale under the Act's provisions. The court deemed the Tax Recovery Officer's failure to send the copy of the sale certificate as a breach of duty under Rule 21, emphasizing the importance of following statutory procedures in property transactions. Furthermore, the court addressed a show-cause notice issued by the Tax Recovery Officer to cancel the sale certificate, citing that it should only be granted for public auction sales. The judgment criticized this stance, highlighting discriminatory treatment as other sale certificates were forwarded to the Registering Officer. The court emphasized that the sale, though through private negotiation, was still under the Act's Schedule, requiring the certificate to be sent to the Registering Officer. Consequently, the court allowed the writ petition, directing the Tax Recovery Officer to send a copy of the sale certificate to the Registering Officer for official filing, ensuring compliance with legal procedures and preventing discriminatory actions. In conclusion, the judgment clarifies the legal obligations of the Tax Recovery Officer regarding the issuance and transmission of sale certificates for properties sold through private negotiations. It underscores the importance of following statutory provisions and ensuring uniform application of the law in property transactions to uphold legal standards and prevent discriminatory practices.
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