MOHD YUCUB Vs. N MOHANRAJ

JUDGEMENT

(1.) THE defendants 1 and 2 in O. S. NO. 94 of 1997 are the revision petitioners herein. THE respondents 1 to 3 herein have filed a statutory suit in O. S. No. 94 of 1997 before the Sub-court, Mayiladuthurai under Section 77 of the Registration Act to set aside the order passed by the 4th respondent herein and for other reliefs. THE petitioners herein have filed i. A. No. 152 of 2001 to dismiss the suit in limini as not maintainable in law, which was dismissed by the trial court. Aggrieved by the said order, the present revision has been filed.

(2.) THE short facts involved in this case is the respondents 1 to 3 have purchased the suit property under a sale deed dated 16-04-1999 for a consideration of Rs. 14 lakhs. THE sale deed was presented for registration on the same day namely 16-04-1999. THE respondents 1 to 3 have also paid the deficit stamp duty of Rs. 78,000/- in addition to Rs. 90,000/- which was already paid by way of stamp papers in which the sale deed was typed. THE respondents 1 to 3 have also paid Rs. 14,000/-towards registration charges. THE petitioners have also signed relevant documents for registration. Under Section 230-A of the Income Tax Act, which was in force during the relevant period, the Vendor shall produce income tax clearance certificate if the value of the property sold exceeds Rs. 5 lakhs. Corresponding provision was made in the Rules framed under the Registration Act in Rule 162 whereunder the Registrar is empowered to refuse registration when the income tax clearance certificate is not produced.

(3.) IT is not disputed by the petitioners that the appeal preferred by the respondents 1 to 3 has been returned by the 4th respondent. As per the provisions of Section 77 of the Act, where the Registrar refuses to order the document to be registered, any person claiming under such document, may, within thirty days after making of the order of refusal, institute in the civil Court, within the local limits of whose original jurisdiction is situate the office in which the document is sought to be registered, a suit for a decree directing the documents to be registered in such office if it be duly presented for registration within thirty days after passing of such decree.