Circular No.15137/C1/2020, Provisional Attachment of Properties
The Inspector General of Registration, Chennai, issued Circular No.15137/C1/2020 dated 9 April 2021, directing Registering Officers on registrations involving properties provisionally attached by the Income Tax Department. After confirming that the statutory attachment period has expired, a Registering Officer may register a further document without requiring a revocation order or no objection certificate from the Income Tax Department.
What the circular governs
Circular No.15137/C1/2020 dated 9 April 2021 was issued by the Inspector General of Registration, Chennai, to all Registering Officers. It addresses provisional Income Tax attachments recorded against properties and the registration of later documents after those attachments expire.
The circular responds to cases where Sub-Registrars refused registration because an attachment note remained in Index II, even after the statutory attachment period had ended. Some Sub-Registrars had required a revocation order from the Income Tax Department before accepting another document.
Attachment periods
The circular explains the following periods under the Income Tax Act, 1961:
- An attachment under Section 132(9B) is provisional and ceases after six months from the date of the order. The circular states that it cannot be extended beyond that period.
- An attachment under Section 281B(1) is also provisional and ordinarily ceases after six months.
- An attachment under Section 281B(1) may be extended for further periods, but the total extension cannot exceed two years.
- When a Section 281B attachment is extended, the extension order must be sent to the Sub-Registrar.
The circular also notes that the Registration Act, 1908, provides for filing an order that creates or raises an attachment. It does not provide for a Registering Officer to remove an attachment note automatically without an order from the competent authority.
Instructions to Registering Officers
Circular No.15137/C1/2020 gives these directions:
- If a later property document is presented well after the applicable statutory attachment period has expired, the Registering Officer need not demand a revocation order or no objection certificate from the Income Tax Department.
- Registration may proceed only after the Registering Officer personally verifies and confirms that the statutory attachment period has expired.
- Registering a property while the statutory attachment remains in force may result in disciplinary action against the Registering Officer.
- Failure to follow the circular, including unjustified refusal after expiry, may also lead to action following a complaint from the registering public.
Who is affected
Property owners, buyers, businesses and professionals dealing with a property that has an Income Tax provisional attachment may rely on this procedure when presenting a later document. District Registrars and Deputy Inspectors General of Registration must monitor implementation by Sub-Registrars.
This summary is generated from the source document to help you find what is relevant. The PDF above is authoritative. For advice on your own property, use LandLens One or speak to a qualified professional.
Common questions
Must I obtain an Income Tax revocation order after a provisional attachment has expired?
No. After personally confirming that the applicable statutory attachment period has expired, the Registering Officer may proceed without a revocation order or no objection certificate from the Income Tax Department.
Can a Sub-Registrar refuse registration only because an attachment note remains in Index II?
The circular directs Registering Officers not to insist on a revocation order or no objection certificate when the statutory attachment period has expired and that expiry has been confirmed.
Can an Income Tax attachment under Section 281B be extended?
Yes. The circular says it may be extended for further periods, with the total extension not exceeding two years. An extension order must be sent to the Sub-Registrar.
Who must verify that the attachment period has expired?
The Registering Officer must personally verify and confirm the expiry before registering a further property document.
