TROIKA PARENTALS Vs. UNION OF INDIA

JUDGEMENT

(1.) AS the question of law involved in all these three petitions is the same, at the request of the learned advocates, all these petitions are heard together and are decided by this common judgment.

(2.) THE petitioners in these petitions wanted to transfer their properties and, therefore, they had approached the respondent authorities with a prayer that they be given tax clearance certificates under the provisions of S. 230A of the IT Act, 1961, (hereinafter referred to as "the Act"), so that they can get the relevant documents registered under the provisions of S. 17 of the Indian Registration Act. The respondent authorities, by the impugned order dt. 31st July, 2000, denied the certificate mainly on the ground that certain details of the accounts for the accounting year 1999 2000 were not produced before the authorities and notices dt. 17th July, 2000, under s. 158BC of the Act had been issued to the petitioners, which were served upon the petitioners on 18th July, 2000, and the petitioners were required to file their returns in pursuance of those notices. In the circumstances, the petitioners have approached this Court with a prayer that necessary certificates under the provisions of S. 230A be directed to be furnished to the petitioners so that they can effect transfer of their properties and get the transfer deed registered with the registration authorities.

(3.) THE learned advocate Shri Akil Qureshi, appearing for the Department, has tried to support the impugned order by submitting that there is a possibility of a substantial amount of tax being determined as a result of the block assessment and if the tax which might be determined is not paid by the petitioner assessees, the Revenue might suffer and in the circumstances, the certificates under S. 230A of the Act have been rightly refused.