9911796707
TMI Blog1997 (10) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 150 duly registered. Heard Mr. S. Sampathkumar, learned counsel appearing for the petitioner in both the writ petitions, Mr. Ashok Kumar, learned 'counsel appearing for the first respondent, Mrs. T. Kokilavani, learned Government Advocate and Mrs. Chitra Venkataraman, learned counsel appearing for the fourth respondent. On both the writ petitions identical questions have been raised. The first respondent is the owner of a large extent of land comprised in S. No. 77 of Valasaravakkam Village, who executed a separate sale deed in favour of the writ petitioner for a consideration of Rs. 1,24,867 and Rs. 1,33,712, respectively. The sale deed was presented by the first respondent before the third respondent for registration on March 4, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xecuted and presented for registration on March 4, 1992. A counter affidavit was filed on behalf of respondents Nos. 2 and 3. In that the second respondent has merely stated that the prohibitory order has been issued by the fourth respondent and, as such, the documents cannot be released or handed over to the petitioner. It is also stated that the petitioner should have verified with the fourth respondent before entering into the sale transaction and before presenting the document for registration. The fourth respondent has also filed a counter affidavit stating that the sale deeds have been presented for registration on March 4, 1992, that the prohibitory order has been issued earlier, i.e., on December 31, 1991, under section 281B of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment of any income or for the assessment or reassessment of any income which has escaped assessment. (2) Every such provisional attachment shall cease to have effect after the expiry of a period of six months from the date of the order made under sub-section (1) : Provided that the Chief Commissioner or Commissioner may, for reasons to be recorded in writing, extend the aforesaid period by such further period or periods as he thinks fit, so, however, that the total period of extension shall not in any case exceed two years : Provided further that where an application for settlement under section 245C is made, the period commencing from the date on which such application is made and ending with the date on which an order under sub- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o receive the sale deeds subject to the charges or property rights of the Income-tax Department in realising the arrears of income-tax. It is pointed out that an appeal is pending against the assessment proceedings and if ultimately, the appeal is allowed, the first respondent will not be liable for arrears, and the charge will stand extinguished from the date on which the prohibitory order was made. The statutory declaration under section 281 of the Act or for that matter section 281B of the Act will definitely render the transactions void, but nothing prevents the third respondent from releasing the sale deed which had already been submitted for registration and when no further formality is required. In fact, the petitioners in both the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
