1[184.]Restriction on registration of documents.—
(1) Notwithstanding anything contained in any other law for the time being in force, where any document required to be registered under the provisions of section 17(a), (b), (c) or (e) of the Registration Act, 1908 (XVI of 1908), purports to transfer, assign, limit or extinguish any right, title or interest of any person 2[not being an individual,] in any property, no registering officer shall register any such document under that Act unless the document is accompanied by a certificate from the Deputy Commissioner of Taxes to the effect that the person whose right, title or interest is sought to be transferred assigned, limited or extinguished is not liable to taxation under this Ordinance or the Gift-tax Act, 1963 (XIV of 1963), or that he has either paid, or made satisfactory arrangement for payment of, all existing or anticipated liabilities under this Ordinance or the Income-tax Act, 1922 (XI of 1922), or the Gift-tax Act, 1963 (XIV of 1963):
Provided that no such certificate shall be necessary in respect of mortgage to any bank of any property valued at a sum not exceeding one lakh taka or in respect of sale by a bank as a mortgage empowered to sell.
(2) Where any right, title or interest in any immovable . property is transferred in collusion with the purchaser in such a manner as to avoid the requirement of a ; certificate under sub-section (I) for registration of the document purporting to transfer such right, title or interest, the liability of the transferer to pay tax under this Ordinance or the Income-tax Act, 1922 (XI of, 1922), or the Gift-tax Act, 1963 (XIV of 1963), shall be a charge on the property so transferred and all the provisions of Chapter XVI shall apply for recovery of such tax.
(3) The application for a certificate under sub-section (I) shall be made by such person, in such form containing such particulars, as may be prescribed.
(4) Nothing in this section shall apply to any transaction in relation to-
(a) any agricultural land, or ]
(b) any non-agricultural land valued at a sum not exceeding one lakh taka, situated outside the jurisdiction of any city corporation,pourashava or cantonment board or to any document relating to such transaction.]
1Omitted by F.A. 1992
2 Ins. by F. A. 1991
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