INDIRA Vs. INCOME TAX OFFICER TUMKUR CIRCLE

JUDGEMENT

(1.) This case was posted before me today for orders. But as agreed to by both sides this case is treated as listed for final hearing today and is accordingly heard.

(2.) A house property bearing No. 307 situated at Somesware Extension, Tumkur City, was owned by respondent No. 3 who in October 17, 1982 entered into an agreement to sell the same to the petitioner. On July 22, 1983, respondent No. 3 executed a sale deed in her favour in terms of that agreement to sell and presented the same on that day before the Sub-Registrar, Tumkur (hereinafter referred to as the "Sub-Registrar") for registration. The petitioner claims that she has paid the balance of sale price to respondent No. 3 and the registration charges before the Sub-Registrar who has made those endorsements in the original document and notwithstanding all this, the, Sub-Registrar had refused registration of the said sale deed on the ground that the vendor-respondent No. 3 had not produced before him a certificate under s. 230A of the I.T. Act 1961 (hereinafter referred to as 'the Act') which has been challenged by her in an appeal before the District Registrar of the District and the same is still pending before him.

(3.) While prosecuting her appeal before the District Registrar, the petitioner made an application December 30, 1983, before the ITO, Tumkur Circle, Tumkur (hereinafter referred to as the "ITO") for issue of a certificate under s. 230A in favour of respondent No. 3 who on February 18, 1984 (annexure A), rejected the same. In this petition under article 226 of the Constitution, the petitioner has challenged the order dated February 18, 1984 (annexure A) of the ITO and has sought for mandamus to him to issue that certificate.