The Telangana Payment of Taxes (Transfer of Property) Act, 1951
The Telangana Payment of Taxes (Transfer of Property) Act, 1951
This Act regulates the transfer of immovable property by individuals who left India due to partition or civil disturbances, as well as those planning to settle permanently abroad. It applies to these specific property owners, requiring them to obtain an official tax clearance certificate proving they have paid or settled all outstanding liabilities, including sales and agricultural income taxes, before registering any property transaction. This law matters because it prevents individuals from leaving the country with unpaid tax debts, securing vital government revenue by ensuring these taxes are fully paid or recovered before their local land and assets are sold.
- 1. Short title, extent and commencement.
- 2. Application of Act.
- 3. Payment of agricultural income tax and sales tax before registration of documents.
- 3-A. Recovery of taxes where property has been transferred without certificate.
- 4. Right of appeal.
- 5. Effect of Act over other laws.
- 6. Bar of suits.
- 7. Power to make rules.
- 8. Repeal.
PDF: pending for this language.