R LOKESWARI Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) ONE K. A. Venkatesan Chettiar died leaving behind him his self-acquired property which was inherited by his wife Manoranjitham and six daughters, all of whom were majors. The wife and daughters of K. A. Venkatesan Chettiar executed a deed of sale dated January 18, 1991, for a total consideration of Rs. 5, 25, 000 in favour of one A. Gopalakrishnan. In that sale deed, it is stated that, on the demise of K. A. Venkatesan Chettiar all of them have inherited shares in the property left behind by him and that each one is enjoying the said share but they are all joining together to execute the sale in favour of the purchaser.

(2.) THE registering officer called upon the petitioners to produce an income-tax clearance certificate as the value of the property conveyed is more than rupees 2 lakhs. THE present writ petition is for a writ of certiorarified mandamus to quash the above proceedings of the registering officer and for a direction to him to accept the document and grant registration of the same. THE learned Additional Government Pleader appearing for the respondent would submit that, under section 230A of the Income-tax Act, a tax clearance certificate is necessary before the document of conveyance with respect to immovable property the value of which is above rupees 2 lakhs is registered THE relevant portion of section 230A of the Income-tax Act is as follows."(1) Notwithstanding anything contained in any other law for the time being in force, where any document required to be registered under the provisions of clause (a) to clause (e) of sub-section (1) of section 17 of the Indian Registration Act, 1908 (16 of 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 two lakhs rupees, no registering officer appointed under that Act shall register any such document, unless the Assessing Officer certifies that (a) such person has either paid or made satisfactory provision for payment of all existing liabilities under this Act . . . ." *

(3.) THE writ petition is ordered accordingly. No costs.