ELIYAS IPE Vs. SUB REGISTRAR WANDOOR

JUDGEMENT

(1.) The prayers in the above Writ Petition (Civil) are as follows:

(2.) Heard Sri.Premjit Nagendran, learned counsel appearing for the petitioner and Sri.Saigi Jacob Palatty, learned Senior Government Pleader appearing for the respondent.

(3.) The petitioner challenges Ext.P-3 order dated 19.12.2018 issued by the respondent-Sub Registrar, whereby he has refused to register Ext.P-1 deed executed by the petitioner in favour of one Mohammed Ali, on the ground that the buyer has not deducting income tax as provided under section 194 IA of the Income Tax Act. Even though, the value of consideration as shown in the said deed is only Rs. 42,45,000.00, whereas the said provisions of the said Act applies only in cases where the value of consideration is above Rs. 50,00,000.00.