TMI Blog1984 (8) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... . 47, Civil Procedure Code, is under challenge in this revision petition. The opposite party filed O.S. No. 28/I of 1976, wherein she obtained a decree against the petitioners for specific performance of a contract. Under the decree, the petitioners were directed to obtain necessary permission of the Collector to convey the suit property to the opposite party within two months and to execute a r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the collector's permission could not be obtained due to certain defects in the lease renewal deed; and (b) that as the valuation of the holding in dispute is more than Rs. 1,00,000, the sale deed cannot be executed without obtaining a clearance certificate as required under section 230A of the Income-tax Act. So far as the first objection is concerned, the court below in paragraph 6 of his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation to involuntary acts resulting in transfer, assignment, limitation or extinguishment of rights in property by the force of law or under an order of the court or under a decree whether based on a compromise or otherwise. (vide Loganathan v. Kapur) [1972] 83 ITR 430 (Delhi). In view of this settled position of law, objection of the petitioners is unsustainable. Both the objections raised by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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