Telangana High Court
M/S Tirumal Properties vs The State Of Telangana on 14 November, 2023
Author: Chillakur Sumalatha
Bench: Chillakur Sumalatha
HON'BLE Dr. JUSTICE CHILLAKUR SUMALATHA
WRIT PETITION No.28710 of 2023
ORDER:
1. This Writ Petition is filed seeking the Court an order in the nature of Writ of Mandamus declaring the inaction of Respondent No.3 i.e., Sub-Registrar, Sangareddy District, in refusing to receive and register the Sale Deeds presented by the petitioners in respect of land in Sy.Nos.275/OO and 275/EE, situated at Kollur Village, Ramachandrapuram Mandal, Sangareddy District, as illegal and arbitrary and consequently to direct the said Registering Authority to receive the subject Sale Deeds presented by the petitioners in respect of the subject property.
2. Heard Sri A.Prabhakar Rao, learned counsel who argued on behalf of Sri Mohammad Adnan, learned counsel on record for the petitioners; Sri B.Dileep Kumar, learned Assistant Government Pleader for Stamps and Registration, who is representing Respondent Nos.1 to 4 and Smt.Sundari R.Pisupati, learned Standing Counsel for Income Tax, who is representing Respondent No.5.
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3. Learned counsel for the petitioners submit that the petitioners presented Sale Deeds in respect of land in Sy.No.275/OO and 275/EE of Kollur Village, Ramachandrapuram Mandal, Sangareddy District, for registration. But, those Sale Deeds were not received by the Registering Authority on the ground that there is an order of provisional attachment which is passed by the Assistant Commissioner of Income Tax, Hyderabad, vide No.ACIT/CC- 1/281B/Ahuja/10-11, dated 16.07.2010, with regard to the subject property. Learned counsel contends that in the order rendered, there is a clear mention that the attachment shall remain in force for a period of six months commencing from 31.12.2010 and there is no further extension of the said order of attachment. Learned counsel for the petitioners also states that when registration was refused in respect of some extent of land covered under the impugned order, a Writ Petition was filed vide W.P.No.41320 of 2022 and this Court, through orders dated 29.11.2022, directed the Registering Authority to register the documents and thus, the present Writ Petition may also be disposed of on the similar lines. 3
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4. Learned Assistant Government Pleader for Stamps and Registration, who is representing Respondent Nos.1 to 4, seeks to dispose of the Writ Petition on merits.
5. Smt.Sundari R.Pisupati, learned Standing Counsel for Income Tax, submits that when proceedings were initiated under Section 153A of Income Tax Act, 1961, pending finalization of the assessments, to prevent the assets being transferred in the name of third parties, to protect the interest of the Revenue, a provisional attachment was made under Section 281B of the Income Tax Act, 1961. Learned Standing Counsel for Income Tax fairly concedes that there is no further extension of the order of attachment after the expiry of the period indicated in the order.
6. Thus, the submission made makes it clear that as of now, there is no order in force regarding the attachment of subject property. Therefore, this Court is of the view that the Registering Authority cannot refuse registration basing on the provisional attachment order which was referred to by the petitioners. Therefore, this Court considers desirable to allow the Writ Petition as prayed for.
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7. Hence, the Writ Petition is allowed. The Registering Authority is directed to receive, register and release the Sale Deeds, if any, presented by the petitioners in respect of land in Sy.Nos.275/OO and 275/EE, situated at Kollur Village, Ramachandrapuram Mandal, Sangareddy District, in case, the said documents are in consonance with the provisions of the Registration Act, 1908 and Indian Stamp Act, 1899, however without referring to the order that is rendered by the Assistant Commissioner of Income Tax, Central Circle-1, Hyderabad, vide Order No.ACIT/CC-1/281B/Ahuja/10-11, dated 16.07.2010. There shall be no order as to costs.
Miscellaneous petitions pending, if any, shall stand closed.
________________________________________ Dr. JUSTICE CHILLAKUR SUMALATHA Date:14.11.2023 Note:Issue CC by three days ysk 5 Dr.CSL,J W.P.No.28710 of 2023 HON'BLE Dr. JUSTICE CHILLAKUR SUMALATHA WRIT PETITION No.28710 of 2023 Date:14.11.2023 ysk 6 Dr.CSL,J W.P.No.28710 of 2023 HON'BLE Dr. JUSTICE CHILLAKUR SUMALATHA WRIT PETITION No.28710 of 2023 Date:14.11.2023 ysk