MUBARAK AHMAD versus SUB-REGISTRAR, DISTRICT COURTS, FAISALABAD
Registration Act 1908 Sections 17 and 35 of Punjab Local Government Ordinance (VI of 1979), Section 137, Legal Impact 144,167 and Schedule II Part III Item No. 5 Punjab Local Council (Tax on Transfer of immovable property) Roll, 1981, Rr. 4 (1) Registration Officer, 5, and 7 Gift Dead Registration under the Registration Act, 1908, cannot refuse to register any data other than the Cell Deed on the basis that the Punjab Local Government Ordinance, 1979 and Taxes under the Punjab Local Council (Tax Transfer of Property) Rules, 1981 have not been paid as the Act of the Registration Officer is to register this gift entry on this basis. That the tax was not paid under the ordinance was without legal authority and had no legal effect.
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