Rule 48J - Jurisdiction of appropriate authority - Income-tax Rules, 1962

Jurisdiction of appropriate authority. 48J. Where any immovable property is situate within the local limits of the jurisdiction of two or more appropriate authorities, the appropriate autho-ritywithin whose jurisdiction the office of the registering officer appointed under the Registration Act, 1908 (16 of 1908), who is entitled to register any document of transfer in respect of such property, is situate, shall be the appropriate authority to perform the function of appropriate authority under Chapter XXC in relation to such property.