( 1 ) THE petitioner challenges in this Special Civil Application communication issued to the Sub-Registrar, Government of Gujarat, Ahmedabad, by the Appropriate Authority under Chapter XX-C of the Income-tax Act, 1961, inviting his attention to Sec. 269uc, pointing out that "in this context it is worthwhile to clarify that the jurisdiction of the provisions of Chapter XX-C is not only restricted to the mere sale of properties above ten lakhs of rupees but these extend to any kind of transfer of rights in immovable properties (Sec. 269ua ). It is once again impressed upon you that the documents/instruments produced for registration may be accepted duly after each such document is accompanied by an NOC issued by this office. "

( 2 ) IN the copy of the communication it refers to the mortgage deeds, lease agreements or deeds, development agreement of immovable properties, allotment agreements or other similar agreements through which interest, right or title in the property exceeding Rs. 10 lacs pass from one person to the other. By way of illustration, reference has been made to mortgage deeds executed by various persons in favour of Gujarat Financial Corporation, GIIC, sc