BHAGAWATI PRASAD BANERJEE, J.

( 1 ) IN this writ petition a pure question of law has been raised. The question that calls for consideration by the Court is whether in respect of sale of property by execution of a registered document, the confirming party, namely, the respondent 3 who originally entered into an agreement with the respondents 4 and 5 whereby the respondents 4 and 5 agreed to sell the property either to the respondent 3 or to his nominee, was required to produce an Income-tax Clearance Certificate under S. 230a of the Income-tax Act before the Registrar of Assurance as a condition before the registration of the sale deed by which the owners of the property namely, the Respondents 4 and 5 transferred the property to the petitioner.

( 2 ) THE fact of this case in short is that the Respondents 4 and 5 were the owners of the premises No. 15, Raja Santosh Road, Calcutta and on 14th Nov. 1986 the Respondents 4 and 5 agreed to sell for valuable consideration the rear portion of the said premises measuring about 10 cottahs of land to the Respondent 3, or his nominee as the case may be and received a sum of Rs. 10 lakhs as earnest money. The said agreement for sale was filed

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