9911796707
TMI Blog1990 (1) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... e value of which exceeds Rs. 50,000. The registration of the deed of conveyance in such cases warrants the production of a certificate to be issued by the Income tax Officer having jurisdiction in terms of section 230A of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). The first respondent who is the seller, for reasons best known to him, did not or could not obtain that certifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icate under section 230A of the Act. After notice, the parties have entered appearance. So far as the competent person to make an application for grant of a certificate under section 230A of the Act is concerned, the matter is no longer res integra in so far as this High Court is concerned. Puttaswamy J., as he then was, in the case of Smt. Indira v. ITO [1984] 150 ITR 351 (Kar) has taken the vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ference is made to the Madras High Court's decision in Indira's case [1984] 150 ITR 351 (Kar), one must take a practical view of the compulsion of obtaining the certificate under section 230A of the Act for registration of a document. The conduct of the Income-tax Officer should be such that he shall not impede or enable the contracting parties to escape any liability imposed by law by not applyin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ressed as to the more liberal view which is needed to be taken on the rule of construction in favour of the affected persons in fiscal statutes. I, therefore, dismiss the writ petition. If an appeal is presented to the Division Bench, the Division Bench is bound to consider the two views expressed. Subject to the above observation, this petition is dismissed. - - TaxTMI - TMITax - Income Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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