9911796707
TMI Blog1971 (3) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... Street, Madras-7, for the sale of the property for Rs. 60,000. One of the terms of the agreement is that the petitioner should register the sale either in the name of Sri Annamalai Mudaliar or in the name of any one of his nominees, if the petitioner is asked to do. But, as the value of the property exceeds Rs. 50,000 the petitioner is obliged in law to obtain a certificate under section 230A of the Income-tax Act, 1961, from the Income-tax Officer of the division concerned certifying that he has paid the tax payable by him under law and has also satisfied the other prescriptions in section 230A of the Act. According to the petitioner, when he satisfies the Income-tax Officer that he has paid the taxes under the various taxing statutes of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 and 17, a writ of mandamus is to issue to compel him, to render the certificate. The learned counsel for the petitioner, after referring to the statutory provisions, states that, once the petitioner satisfies the requirements of section 230A(1) of the Income-tax Act, 1961, there is no further obligation on his part and there arises a contemporaneous responsibility on the part of the first respondent to issue a tax clearance certificate for registration of the document without asking for further information, to wit, completion of items 14 and 17 in the Form referred to above. Section 230A has obviously been incorporated in the Income-tax Act, 1961, though its primary intendment is to prevent registering officers functioning under the In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Income-tax Officer that the transferor has either paid or made satisfactory provision for payment of all existing liabilities, and (2) the registration of the document will not prejudicially affect the recovery of any existing liability under any of the aforesaid Acts. Under the rule making power, rule 44A has been framed prescribing the process for obtaining tax clearance certificates for registration of documents. Rule 44A says that an application under sub-section (2) of section 230A for a certificate under sub-section (1) of that section shall be made in duplicate in Form No. 34A to the Income-tax Officer. Form 34A contains 17 items, out of which the petitioner is aggrieved over items 14 and 17. Item 14 contemplates that the applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso on the other question that the registration of the document will not prejudicially affect the recovery of any existing liability. These limbs of section 230A loom large in the instant case. One cannot comprehend as to how the Income-tax Officer can make a decision on the issues and subjectively satisfy himself that prejudices to the revenue will not occur, unless he has an opportunity to peruse the document which is obviously going to be the subject-matter of registration before the registering officer. If, therefore, the very criteria which is necessary for the Income-tax Officer to satisfy himself subjectively is relatable to the document which is also to be registered by the registering officer, then it appears to me that the product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any document which purports to transfer, assign, limit or extinguish the right, title or interest of any person to or in any immovable property. Thus items Nos. 14 and 17 in Form 34A are concerned with information which are to be found in a completed document referred to as the document in section 230A. Therefore, items Nos. 14 and 17 in Form 34A having rightly been introduced by virtue of the undisputed rule-making authority, it appears to me that these items are not in any manner or wise ultra vires of section 230A. In this view of the matter, a writ of certiorari cannot be issued and the rule nisi in W. P. No. 3395 of 1970 is discharged and the writ petition is dismissed. There will be no order as to costs. W. P. No. 3394 of 1970 is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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