M/s.Super Goods Films Pvt. Ltd. v. The Commissioner
Case brief
What is this about?
Temple land sold under a tenant-purchase order lacked mandatory HR & CE approval. The court dismissed the challenge to refusal of registration, set aside the temple's sale to the tenants, declared subsequent sales void and confirmed the refusal order.
What did the court decide?
Temple's sale to the tenants set aside; subsequent sales declared void. Refusal of registration confirmed.