Circular No.15137/C1/2020, Orders of Provisional Attachment of Properties
Following a direction from the Government's Commercial Taxes and Registration Department, the Office of the Inspector General of Registration, Chennai, issued Circular No.15137/C1/2020 dated 9 April 2021. It instructs Registering Officers to allow further registration of property after confirming that an Income Tax Department provisional attachment has expired, without demanding a revocation order or no objection certificate.
What the circular governs
Circular No.15137/C1/2020 dated 9 April 2021 deals with properties provisionally attached by the Income Tax Department. It responds to cases where Sub-Registrars refused later documents because an attachment entry remained in Index II, even after the statutory attachment period had expired.
The Government accepted the opinion of the Advocate General of Tamil Nadu and directed the Office of the Inspector General of Registration, Chennai, to issue instructions to all Registering Officers.
Duration of provisional attachments
The circular identifies different limits under the Income Tax Act, 1961:
- An attachment issued under Section 132(9B) is provisional and ends six months from the date of the order. The circular states that it cannot be extended beyond that period under Section 132.
- An attachment under Section 281B(1) also ends after six months.
- An attachment under Section 281B(1) may be extended for further periods, but the total extension cannot exceed two years.
- An extension must be supported by a written order, and the extension order must be sent to the Sub-Registrar.
The circular also notes that the Registration Act, 1908, does not allow a Registering Officer automatically to record the lifting of an attachment without an order from the competent authority.
Instructions to Registering Officers
Circular No.15137/C1/2020 requires the following approach:
- When a later document is presented after the applicable 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.
- A Registering Officer who registers property while the attachment remains valid may face disciplinary action.
- A Registering Officer may also face action for refusing registration contrary to the circular after the attachment period has been confirmed as expired.
Who is affected
Property owners, buyers, businesses and professionals may rely on the expiry of the statutory attachment period when presenting a later property document. District Registrars and Deputy Inspectors General of Registration must monitor implementation, while Sub-Registrars remain responsible for checking whether an attachment or valid extension is still in force.
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 a revocation order from the Income Tax Department after the provisional attachment period expires?
No. Circular No.15137/C1/2020 says the Registering Officer need not insist on a revocation order or no objection certificate after personally confirming that the statutory attachment period has expired.
Can a Sub-Registrar refuse registration only because an old attachment entry remains in Index II?
The circular says registration may proceed despite that entry when the Registering Officer has confirmed that the applicable statutory attachment period has expired.
Can an 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. A written extension order must be sent to the Sub-Registrar.
Who must check whether the Income Tax attachment has expired?
The Registering Officer must personally verify and confirm the expiry. Registering property while a valid attachment remains in force may lead to disciplinary action.
