GOPAL INDUSTRIAL ESTATE Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THE petitioners herein have prayed for a declaration that the order of the first respondent dated October 8, 1975, refusing to grant the certificate under s. 230A of the I. T. Act, 1961, was without authority of law and they have prayed for a writ of mandamus or any other appropriate writ, order or direction directing the 1st respondent to issue a certificate under s. 230A of the I.T. Act, 1961, on an application made by the transferor on August 28, 1975. The petitioners have also prayed for a writ of certiorari or any other appropriate writ, order or direction quashing and/or setting aside the order dated October 9, 1975, passed by the 1st respondent ordering provisional attachment of the plots in question.

(2.) THE short facts leading to this litigation are as follows :

(3.) UNDER s. 230A of the I.T. Act provision is made for a certificate of the ITO concerned when registration of transfers of immovable property is sought for. Under sub -s. (1) of s. 230A notwithstanding anything contained in any other law for the time being force, where any document required to be registered under the provisions of clause (a) to clause (e) of sub -s. (1) of s. 17 of the Indian Registration Act, 1908, purports to transfer, assign, limit or extinguish the right, title or interest of any person to or in any property valued at more than fifty thousand rupees, no registering officer appointed under that Act shall register any such document, unless the ITO certifies either under clause (a) or clause (b) of s. 230A(1) and the application for certificate has to be made by the person referred to in that sub -section and shall be in such form and shall contain such particulars as may be prescribed. Sub -section (3) of s. 230A is not material for the purpose of this judgment.