Home Case Index All Cases Income Tax Income Tax + SC Income Tax - 1990 (4) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1990 (4) TMI 53 - SUPREME COURTWhether the expression "revenue officer" in section 89(4) of the Registration Act includes a Tax Recovery Officer? Whether filing of a copy of the certificate in Book No. 1 within the meaning of section 89 is tantamount to the registration of the document under the Registration Act or it is totally different concept? Held that:- There is no need to read the term "revenue officer" in any restricted sense and that it is wide and comprehensive enough to include the Tax Recovery Officer who effects a compulsory sale for the recovery of an income-tax demand We are, therefore, clear that, in the present case, the registration office has to act in terms of section 89(4) of the Indian Registration Act read with rule 21 of the Income-tax (Certificate Proceedings) Rules. He should file the copy of the certificate of sale received by him from the Tax Recovery Officer in his Book No. 1. The copy of the certificate filed in Book No. 1 contains all the relevant details. These details are reflected in the indices maintained under section 55 which are open to inspection to all persons. (We may point out here that section 55(2) only refers to the memoranda filed but it seems clear, particularly in the light of various State amendments, that the index to Book No. 1 should also contain the details of copies of documents filed by him). These requirements are sufficient to ensure that any person intending to purchase or deal with the property is put on notice about the principal contents of the certificate of sale provided he inspects the relevant book and/or index. It is sufficient to say, for the purposes of this case, that all that the Sub-Registrar is required to do is to file the copy of the certificate in Book No. 1 and no more. He does not have to copy out the certificate or make any other entries in Book No. 1. These appeals have to be allowed in part. The Sub-Registrar is directed to file the copy of the certificate of sale received by him from the Tax Recovery Officer in his Book No. 1 as required by section 89(4) of the Act read with rule 21 of the Income-tax (Certificate Proceedings) Rules, 1962. The petitioners are entitled to ask for nothing more. We express no opinion on the question whether any stamp duty or municipal transfer fees are payable in respect of the original certificate of sale. The appeals are, accordingly, disposed of.
|