The Telangana Payment of Taxes (Transfer of Property) Act, 1951.

THE TELANGANA PAYMENT OF TAXES (TRANSFER OF 
PROPERTY) ACT, 1951. 
(ACT NO. XXI OF 1951.) 
ARRANGEMENT OF SECTIONS 
Sections 
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. 
 
THE TELANGANA PAYMENT OF TAXES (TRANSFER OF 
PROPERTY) ACT, 1951.1 
 
ACT No. XXI OF 1951. 
 
1. (1) This Act may be called 2[the Telangana Payment of 
Taxes (Transfer of Property) Act, 1951]. 
 
 (2) It extends to the whole of 2[the State of Telangana]. 
 
 (3) It shall come into force on s uch date as the 
Government may by notification in the 3[Official Gazette] 
appoint in this behalf. 
 
2. This Act shall apply to any person- 
 
 (i) who on account of the setting up of the Dominions of 
India and Pakistan, or on account of civil disturbances or the 
fear of such disturbances leaves or has, since the 14th day 
of August, 1947, left any place in 4[the area to which this Act 
extends] for any  place outside India or who, since the said 
date has been residing in any place outside India; or 
 
 (ii) who in the opinion of the Deputy Commissioner of 
sales-tax and Agricultural income -tax or the Custodian of 
Evacuee Property or a Collector is likely to leave 4[the area 
to which this Act extends] with the intention of settling in any 
                                                           
1. The Andhra Pradesh (Telangana Area) Payment of Taxes (Transfer of 
Property) Act, 1951  applicable to the Telangana area of the State of 
Andhra Pradesh and in force in the combined State, as on 02.06.2014, 
has been adapted to the State of Telangana, under section 101 of the 
Andhra Pradesh Reorganisation Act, 2014 (Central Act 6 of 2014) vide. 
the Telangana Adaptation of Laws (No.2) Order, 2016, issued in 
G.O.Ms.No.46, Law (F) Department, dated 01.06.2016. 
2. Substituted by G.O.Ms.No.46, Law (F) Department, dated 01.06.2016. 
3. Substituted for the words “Jarida” by the A.P.A.O. 1957. 
4. Substituted for the words “the State of Hyderabad ” by the Andhra 
Pradesh Adaptation of Laws Order, 1957. 
Short title, extent 
and 
commencement. 
 
Application of Act. 
 
2  [Act No. XXI of 1951] 
place outside India  and in respect of whom a decla ration 
that he is a per son to whom this Act, applies has been 
received from any such Deputy Commissioner, Custodian of 
Evacuee property or Collector by the registering officer of 
the area in which any property, belonging to su ch person is 
situate. 
 
3. (1) When any document required to be registered under 
the provisions of clause (a), clause (b), clause (c), or clause 
(e) of sub-section (1) of section 17 of the Indian Registra tion 
Act, 1908 (16 of 1908) purport s to transf er, assign, li mit or 
extinguish any right, tit!e or interest in any immovable 
property belonging to any person to whom this Act applies, 
no registering officer appointed under t he said Act shall 
register any such document, unless it is certified by the 
Deputy Commissioner of Sales-tax and Agricultural Income-
tax in respect of the person whose right, title or interest in 
the immovabl e property is to be so transfer red, assigned, 
limited or extinguished under the terms of the document 
that- 
 
  5[(a) such person is not liable to assessment or 
taxation under the Excess Profits Tax Act, 1355 Fasli (I of 
1355 F.) the Luxury Sales Tax A ct, 1357 Fasli (III of 1357 F), 
the Income-tax Act, 1357 Fasli (VIII of 1357 F.), in so far  as it 
relates to agricultural income -tax, 6the Hyderabad  
Agricultural Income -tax Act, 1950  (XIII of 1950) or  7the 
Hyderabad General Sales Tax Act, 1950 (XIV of 1950); or] 
 
  (b) such person has either paid or made satisfactory 
provision for the payment of all existing or anticipated 
liabilities under any of the Acts, specified in clause (a) of this 
sub-section; or 
 
                                                           
5. Substituted by Act No. XV of 1952. 
6. Repealed by Act XX of 1957. 
7. Repealed by Act VI of 1957. 
Payment of 
agricultural 
income tax and 
sales tax before 
registration of 
documents. 
[Act No. XXI of 1951]  3 
  (c) the Deputy Com missioner of Sales-tax and 
Agricultural Income -tax is otherw ise satisfied that the 
registration of the document will not prejudicially affect the 
recovery of all existing or anticipated liabilities referred to in 
clause (b) of this sub-section. 
 
 (2) If the Deputy Commissioner of Sales -tax and 
Agricultural Income -tax refuses to issue a certificate under 
the provisions of sub -section (1), he shall make an order of  
refusal and record his  reasons therefor and, on appli cation 
made by any person claiming to be affected b y such order, 
shall, subject to the payment of such fee as may be 
prescribed, furnish such person with a copy of the order. 
 
 8[3-A. ( 1) Where any  right, title or interest in any 
immovable property is or has been  transferred, assigned, 
limited or extinguished after the seventeenth day of  
September, 1948, any prescribed officer of the area in which 
such property is situate may at any time issue a notice to all 
or any of the parties to the transaction requiring them or him 
to produce within one month from the date  of service of the 
notice, a certificate of the Deputy Commissioner of Sales 
Tax and Agricultural Income-tax of the said area in the terms 
mentioned in section 3 so far as it relates to taxes with which 
the prescribed officer is concerned. 
 
 (2) If no such  certificate is produced before the 
prescribed officer, he may forward a statement to the 
Collector showing the existing and anticipated liabilities by 
way of taxes with which the prescribed officer is concerned 
in respect of all or any of the said parties  and the Collector 
shall on receipt of such statement proceed to recover the 
total amount shown in such statement as if  it were an arrear 
of land revenue and for the purp ose of such recovery 
                                                           
8. Added by Act No.XV of 1952. 
Recovery of taxes 
where property 
has been 
transferred 
without certificate. 
4  [Act No. XXI of 1951] 
proceedings, he may treat the said property as if it belonged 
to all or any of the persons named in the statement. 
 
 (3) For the purposes of this section 'prescribed officer' 
means the officer appointed by rules made under this Act to 
take action under this sectio n in respect of one or more of 
the taxes referred to in c lause (a) of sub -section (1) of 
section 3.] 
 
4. An appeal shall lie against the order of the Deputy  
Commissioner of Sales -tax and Agricultural Income tax,  
refusing to issue a certific ate under the provisions of  
sub-section (2) of section 3 to the Commissioner of  
Sales-tax and Agricultural Income -tax, if the appeal is 
presented to the said Commissioner within thirty days from 
the date of the order and the Commissioner may pass such 
orders thereon as he may think fit. 
 
5. The provisions of thi s Act shall have effect  
notwithstanding anything inconsistent therewith contained in 
any other law for the time being in force. 
 
6. No suit, prosecution or other legal proceeding  shall lie 
against the Government or any person or authority in 
respect of anything which is in good faith done or intended 
to be done under this Act. 
 
7. The Government may make rules for the purpose  of 
carrying into effect the objects of this Act and in particular,  
prescribe the fee payable under sub-section (2) of section 3. 
 
8. The Payment of Taxes (Transfer of Property) 
Regulation, 1358 F. (XLVII of 1358 F.) so far a s it relates to 
the transfer of agricultural land is hereby repealed. 
 
* * * 
Right of appeal. 
Effect of Act over 
other laws. 
Bar of suits. 
Power to make 
rules. 
Repeal. 

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