1970 (3) TMI 5

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..... onceived. Mr. C. Ramakrishna, learned counsel for the petitioner, states before us that the relevant facts which arise in these petitions may be summarised thus : " It is the intention of the petitioner to negotiate for the best price for his properties and in such circumstances if the petitioner has paid the taxes due he need not fill up Form No. 34A from items 10 to 17 prescribed under the Incom .....

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..... ain cases, to wit, if the value of the property is more than Rs. 50,000, no registering officer appointed under the Act shall register such document unless the Income-tax Officer certified that such person purporting to sell, has either paid or made satisfactory provision for payment of all existing liabilities under the Income-tax Act and other tax laws enumerated in section 230A(1)(a). Under sub .....

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..... lso the mandatory prescription in rule 44A of the Rules. It is not also equally necessary for us to consider in the instant case whether rules 10 to 17 would in any way cause prejudice to the person placed in the position of the petitioner. This is so because the petitioner is a person who is negotiating with others and attempting to find a purchaser for the property and has not presumably made up .....

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