Official guidance, Tamil Nadu land law
Circular No. 15137/C1/2020, dated 19 August 2021
The Head of the Tamil Nadu Registration Department issued Circular No. 15137/C1/2020 on 19 August 2021, directing registration officers how to handle documents concerning immovable property provisionally attached by the Income Tax Department. It immediately suspends the Registration Department circular dated 9 April 2021 until further orders and requires an Income Tax Department no objection certificate before registering later documents, even if the attachment period has expired.
What the circular changes
Circular No. 15137/C1/2020, issued by the Head of the Tamil Nadu Registration Department on 19 August 2021, concerns immovable property provisionally attached under sections 132(9C) and 281B(2) of the Income Tax Act, 1961. It refers to filing and indexing attachment orders under section 89(2A) of the Registration Act.
The circular immediately suspends implementation of the Registration Department circular dated 9 April 2021 until further orders. Registration officers must instead continue the procedure that was followed before that earlier circular.
Who is affected
Circular No. 15137/C1/2020 affects owners, buyers and document presenters seeking registration of a later document relating to property provisionally attached by the Income Tax Department. It also directs all registration officers, District Registrars and Deputy Heads of the Registration Department to follow and monitor the prescribed process.
A person presenting a later document for an attached property must obtain the appropriate no objection certificate from the Income Tax Department. This requirement applies whether the provisional attachment remains in force or its stated attachment period has already expired.
Key registration requirements
Circular No. 15137/C1/2020 requires registration offices to:
- Continue making the appropriate entry about the provisional attachment order in Schedule 2 under the existing practice.
- Tell document presenters to obtain and submit a no objection certificate from the relevant Income Tax Department authority before seeking registration of a later document.
- Require the no objection certificate even after the period specified in the provisional attachment order has ended.
- Issue a Check Slip when a later document is presented without the required no objection certificate, asking the presenter to obtain and provide it.
Monitoring and earlier registrations
Circular No. 15137/C1/2020 requires District Registrars and Deputy Heads of the Registration Department to ensure that registration offices follow these procedures. They must also collect and retain acknowledgements showing receipt of the circular, with Deputy Heads sending their acknowledgements to the Head of the Registration Department.
Where documents were registered under the circular dated 9 April 2021, or later documents were registered on that basis, District Registrars must send a special report for each Sub-Registrar Office. The report must include a copy of the relevant encumbrance certificate and must be sent within five days from receipt of the circular.
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Common questions
Can I register a later document if the Income Tax Department attachment period has expired?
Only after obtaining and submitting the appropriate no objection certificate from the Income Tax Department. Circular No. 15137/C1/2020 requires the certificate even when the attachment period has expired.
What happens if I present the document without an Income Tax Department NOC?
The registration office must issue a Check Slip asking you to obtain and submit the appropriate no objection certificate.
Will the provisional attachment appear in registration records?
Yes. Registration officers must continue entering the appropriate details of the provisional attachment order in Schedule 2 under the existing practice.
Is the Registration Department circular dated 9 April 2021 still being followed?
No. Circular No. 15137/C1/2020 immediately suspends its implementation until further orders and directs registration officers to follow the earlier procedure.
