The Gazette of India
EXTRAORDINARY
PUBLISHED BY AUTHORITY
NEW DELHI, FRIDAY, AUGUST 6,1948
GOVERNMENT OF INDIA
MINISTRY OF LAW
New Delhi, the 6th August 1948
ORDINANCE No. XXI OF 1948
AN
ORDINANCE
to make provision fur the payment of taxes before transfers of properly are
recognised in certain cases.
WHEREAS an emergency has arisen which makes it necessary to make provision for the payment of taxes before transfers of property are- recognised in certain cases;
Now, THEREFORE, in exercise of the powers conferred by section 42 of the Government of India, Act, 1935 (26 Geo. 5, c. 2), the Governor General is pleased to make and promulgate the following Ordinance:-—
1. Short title, extent and commencement.—(2) This Ordinance may be called the Payment of Taxes (Transfer of Property) Ordinance, 1948.
(2) .It extends to all the Provinces of India.
(3) It shall come into force at once in the Provinces of Bom- bay, West Bengal, East Punjab, Bihar, Delhi and Ajmer-Merwara, and in any other Province on such date as the Central Government may, by notification in the official Gazette, appoint.
2. Payment of taxes before registration of documents.—No registering offi- cer, revenue officer, custodian or other officer appointed to deal with the regis- tration or custody of, or title to, any property shall register, recognise or give effeet to any document relating to property, other than agricultural land, which is required to be registered under the provisions of clause (a), clause (b), clause (c) or clause (e) of sub-section (1) of section 17 of the Indian Registra- tion Act, 1908 (XVI of 1908), unless it is certified by the Inspecting Assistant Commissioner of Income-tax of the area in which the property is situate in res- pect of every person whose right, title or interest in the property is or is to be transferred, assigned, limited or extinguished under the terms of the document that—
(a) such person is not liable to assessment or taxation under the Indian
1230 TJH!£ G^ETT-E OF INDIA. EXTBAOEDINARY, AUGUST 0, 1948[b) he hew either paid or made satisfactory provision lor the payment ot nm existing or ofiticipnttrtl liabilities under any of the Acts specified in •lau% [a) ot this section, or
(c) the Inspecting Assistant Commissioner of Income-tax is otherwise satisfied that the document may be registered, recognised or given effect to.
3. Recovery ol taxes where no certificate produced.—(2) Where any right, title or interest in any irnmovatble property, other than agricultural land, or LQ. ajjy movable property, other than stocks, shares and securities, in or has bean transferred, assigned, limited or' extinguished after the 14th day of August, 3947, the Income-tax Officer of the area in which such property is situate may t% any time issue a notice to all or any of the parties to the transaction re- t i r i ng them or him to produce within one month from the date of service ot the notice a certificate by the Inspeoting Assistant Commissioner of Income-tax of the said urea in the terms mentioned in section 2,
{'J) If no such <;eHLfk-!)Uj ia produced before the Jnisome-tux OfiVcr, be may forward a statement to the Collector showing the existing and anticipated liit- hilities by way of t-nxes in respect of rvll or any of the said parties. The Collec- tor Hindi thereupon proceed to recover the total amount shown in the styte- nient m W it were an AiTgar of land revenue, and for the purpose of such re- covery proceedings he may treat the said property as if it belonged to all or any of the persons named in the.statement,
4. Eflect oi Ordinance over other laws.—.The proviHions of this Ordinance shall have effect notwithstanding anything inconsistent therewith contained in, tiny other law for the time bwng in forcte.
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5. Bar at suits.—No suit, prosecution or other legal proceeding shall lie ngninsl the Central (Jovei-nrnent, the Provincial Government or against any Income-tux Officer or- any person or authority acting under his directions or in puiKiianee of any churn shown in the statement forwarded to the Collector under flection H in respect of anything which i" in good faith done or Jtatentfl- ed to be done under this Act.
6. Validation ol action flaken under Ordinance III, 1948.—'Any Dtder rnadn, thing done or action taken under the Transfer of Property (India) Ordinance, 1048 (III of 1948), shall for nil purposes be deemed to have been made, dorm or taken undqr this Ordinance as if this Ordinance had commenced on the day Rueh order was made, or such action was taken or such thing was done.
C. RAJAGOPALACHARI,
Governor General.
K. V. K. SUNDARAM,