(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 Registration Act, 1908 (16 of 1908) purports to transfer, assign, limit or extinguish any right, title or interest in any immovable property belonging to any person to whom this Act applies, no registering officer appointed under the 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 immovable property is to be so transferred, assigned, limited or extinguished under the terms of the document that-
[(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 Act, 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, the Hyderabad Agricultural Income-tax Act, 1950 (XIII of 1950) or the 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
(c) the Deputy Commissioner of Sales-tax and Agricultural Income-tax is otherwise 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 application made by any person claiming to be affected by such order, shall, subject to the payment of such fee as may be prescribed, furnish such person with a copy of the order.