( 1 ) THIS is a petition to quash the order dated 21/12/1982, confirming the order dated 9/08/1982, declining to grant registration on the ground that the income-tax clearance certificate has not been produced.

( 2 ) THE sisters of the petitioner released and relinquished their undivided 3/40ths share in favour of the petitioner under a release deed executed on 28/03/1980, on stamp paper of Rs. 30 and the same was presented for registration on 28/03/1980. It is stated that the value of the 3/40ths share released by the three sisters is estimated at Rs. 21,775 on the basis of the wealth-tax assessment. The Sub-Registrar stated that unless the income-tax clearance certificate is produced, the registration cannot be completed.

( 3 ) THE Sub-Registrar, by an order dated 9/08/1982, declined to register the document. Aggrieved by this order, the petitioners filed an appeal before the District Registrar. The appellate authority held that the value of the entire property is the criterion for the purpose of section 230a of the Income-tax Act, 1961, for the value of the interest transferred and, therefore, confirmed the order of the Sub-Registrar. Section 230a (1) of the Inco