GOPALAN V Vs. SUB REGISTRAR

JUDGEMENT

(1.) THIS is an application by the applicants (third party) to direct the Sub-Registrar, Mylapore (first respondent herein), to register the sale deed executed by the third respondent-official assignee, without insisting on a no objection certificate from the second respondent - Appropriate Authority, IT Department.

(2.) THE material averments as stated in the affidavit filed in support of the application are as follows :

(3.) CHAPTER XX-C of the Act is intended to avoid tax evasion and also to prevent accumulation of unaccounted money. In the case of a Court sale, or a sale by the receiver or official assignee, and that too by public auction, such a question can never arise. Such sales are distress sales and it is without the consent of the judgment-debtor. So, it can never be on the basis of any agreement.