AIR 1991 SUPREME COURT 1880 ::1991 AIR SCW 2074 ::(1990) 2 ComLJ 132 ::1990 SCC(Tax) 356 ::(1990) 2 RRR 281 ::(1990) 41 DLT 268 ::(1990) 84 CurTaxRep 27 ::(1991) 1 CivLJ 95 ::1990 (18) DRJ 345 ::(1990) 183 ITR 481 ::(1990) 2 LandLR 447 ::1990 (3) SCC 605 ::(1990) 51 Taxman 4 ::(1990) 3 JT 135 (SC) ::1990 (3) JT 135

Supreme Court Of India

(From : Delhi)

Hon'ble Judge(s): S. Ranganathan, A. M. Ahmadi , JJ

(A) Registration Act (16 of 1908) , S.89— "Revenue Officer" - Term is wide and comprehensive - It includes Tax Recovery Officer under I.T. Act - Copy of Certificate of sale send by him to Sub-Registrar - Should be entered in Book No. 1 by registration officer. Income-Tax Act (43 of 1961) , S.222, S.295— Income-Tax (Certificate Proceedings) Rules (1962) , R.21— There is no need to read the term 'revenue officer' in S.89(4) in any restricted sense and it is wide and comprehensive enough to include the Tax Recovery Officer, T.R.O. who effects a compulsory sale for the recovery of an income-tax demand. Thus when the copy of certificate of sale was forwarded to Sub-Registrar by the T.R.O. the registration officer has to act in terms of S.89(4) of the Registration Act read with Rule 21 of the ITCP rules. This is to file the copy of the certificate of sale received by him from the T.R.O. in his book No. 1.(Para 6) (B) Registration Act (16 of 1908) , S.17(2)(xii), S.55, S.89— Revenue sale - Non-registration of Sale Certificate - Does not vitiate transfer of title - Copy of Sale Certificate sent to Registration Officer - He should only file it in Book No.1 and no more - He need not have to copy out the Certificate or make any other entries in Book No.1. Income-T....