INDIRA Vs. INCOME TAX OFFICER

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 Someswara Extension, Tumkur City, was owned by respondent No. 3, who on 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.) SRI K. SRInivasan, learned senior standing counsel appearing for respondents Nos. 1 and 2, contends that an application for a certificate under s. 230A can be made by the owner and vendor of the property and that the application by the petitioner who was only a vendee was not maintainable and the order made by the ITO on that ground without specifically stating that as the reason was legal and valid.