I-T attachment no bar for registering property after expiry period is over
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Tamil Nadu govt. has instructed sub-registrars to not insist on revocation orders
The Tamil Nadu authorities has issued recent tips to sub-registrars on the registration of properties beneath provisional attachment of the Income-Tax Department. A clarification has been issued that they’ll proceed with registration of property paperwork after the expiry of the statutory attachment period of six months.
Following complaints that sub-registrars had been refusing to just accept any registration of properties beneath provisional attachment beneath the Income Tax Act, 1961, even when it was introduced for registration nicely past the expiry of the statutory attachment period, the State authorities has clarified on the problem.
Pointing out that there was no want for the sub-registrars to refuse registration of such properties by insisting on revocation orders, the Inspector-General of Registrations, in a round dated April 9, 2021, mentioned such actions precipitated hardship to the registering public, enterprise neighborhood and in addition led to income loss to the State’s exchequer.
The round mentioned that the attachment order over any property issued by the IT division beneath Section 132(9B) of the IT Act, 1961, was solely provisional and ceased to have impact after the expiry of six months. However, for causes to be recorded in writing, the Director-General, Chief Commissioner or different senior officers in such capability may prolong the period of provisional attachment by such period/intervals (every six months) as he/she deems match. But the entire period of extension shall not in any case exceed two years.
AG opinion
On complaints on this regard, the State referred the problem to the IT division and the Advocate General of Tamil Nadu for their views.
The A-G made it clear that when the IT Act particularly offered for the order of attachment being time-bound, the division can not depend on Section 281 to contend that the time stood enlarged until the disposal of the proceedings. Accepting the views of the A-G, the federal government issued tips that if a property was submitted for registration of any additional paperwork nicely after the expiry of statutory attachment period as mentioned in Section 132(9C) or Section 281(B)(2) learn with appended extension of attachment proviso of IT Act, 1961, the registering officer “is not required to insist on the production of revocation order of NOC from Income-Tax Department and can proceed with registration after the confirmation of the expiry of the statutory attachment period.”
The authorities warned that any lapse on the a part of the registering officers in ascertaining the expiry of statutory attachment period and registration of any property in the course of the statutory attachment period could be seen significantly and appropriate disciplinary motion initiated in opposition to them.
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