1970 (3) TMI 5

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..... PRASADA RAO J.-These two writ petitions are absolutely misconceived. Mr. C. Ramakrishna, learned counsel for the petitioner, states before us that the relevant facts which arise in these petitions may be summarised thus : " It is the intention of the petitioner to negotiate for the best price for his properties and in such circumstances if the petitioner has paid the taxes due he need not fill up .....

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..... n registration of transfers of immovable properties in certain cases, to wit, if the value of the property is more than Rs. 50,000, no registering officer appointed under the Act shall register such document unless the Income-tax Officer certified that such person purporting to sell, has either paid or made satisfactory provision for payment of all existing liabilities under the Income-tax Act and .....

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..... ntendment of both the law as laid down in section 230A as also the mandatory prescription in rule 44A of the Rules. It is not also equally necessary for us to consider in the instant case whether rules 10 to 17 would in any way cause prejudice to the person placed in the position of the petitioner. This is so because the petitioner is a person who is negotiating with others and attempting to find .....

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