Section 4(1) in The Payment Of Taxes (Transfer Of Property) Act, 1949
(1)Where, in respect of the transfer made on or after the seventh day of February, 1948 , 1 in the territories which, immediately before the 1st November, 1956 , were comprised in the States] of Bombay. West Bengal, Punjab, Bihar, Delhi and Ajmer, and in any 2 other territory] on or after the date on which the Transfer of Property (India) Ordinance, 1948 (3 of 1948 ) was made applicable to 3 that territory], of any right, title or interest in any immovable property, other than agricultural land, belonging to any person to whom this Act applies, the Income- tax Officer of the area where the property is situate is satisfied, after giving such person notice in this behalf for a period of not less than one month, that no certificate in the terms mentioned in section 3 would have been issued to him if this Act had been in force on the date the transfer was made, he may
