Sub-Registrar must register auction sale certificate despite income tax attachment, absent legal impediment.

Order

This writ petition has been filed to direct the respondent to register the sale certificate issued in the name of the petitioner for the property, morefully disclosed in the prayer to this writ petition, within a time frame to be fixed by this Court.

2.The petitioner is an auction purchaser of the property, morefully disclosed in the prayer to this writ petition. The Recovery Officer of the Debt Recovery Tribunal has forwarded the sale certificate to the respondent for filing. A copy of the same has also been served on the petitioner by the Recovery Officer of the Debt Recovery Tribunal. The petitioner claims that she has paid the requisite fees for the purpose of filing the sale certificate before the respondent. The petitioner categorically contends that even if there is an income tax attachment over the property, there is no legal impediment for the respondent to file the sale certificate and record the same in their records. 3.Ms.Aswini Devi, learned Additional Government Pleader accepts notice on behalf of the respondent.

4.Admittedly, no final order has been passed by the respondent on the sale certificate, said to have been forwarded by the Recovery Officer of the Debt Recovery Tribunal to the respondent under which the petitioner is the auction purchaser. The petitioner also relies upon an order dated 09.01.2024 passed by this Court in W.P. No.33799 of 2023 in the case of L.Mageswari vs. The Authorised Officer and others in support of her contention that there is no legal impediment for the respondent to file sale certificate and record the same in their revenue records despite the income tax attachment over the very same property. The order dated 09.01.2024 passed by this court in W.P. No.33799 of 2023 has also been served on the learned Additional Government Pleader appearing for the respondent.

5.No prejudice would be caused to the respondent if the petitioner’s representation seeking for filing of the sale certificate obtained in his favour, pursuant to the recovery proceedings, is considered, on merits and in accordance with law, within a time frame to be fixed by this Court.

6.For the foregoing reasons, this writ petition is disposed of by directing the respondent to pass final orders, if the sale certificate has been received from the Recovery Officer of the Debt Recovery Tribunal, in respect of the sale certificate obtained by the petitioner, who is an auction purchaser, after giving due consideration to the decision rendered by this Court on 09.01.2024 in W.P. No.33799 of 2023 in the case of L.Mageswari vs. The Authorised Officer and others, within a period of four weeks from the date of receipt of a copy of this order. No costs.