2002-VIL-40-SC-DT

Equivalent Citation: [2002] 254 ITR 112, 173 CTR 477, 122 TAXMANN 121, [2002] 125 STC 531 (SC),

Supreme Court of India

Petition for S.L. to Appeal (C.) No. 1969 of 2002

Date: 11.02.2002

GURBAX SINGH

Vs

KARTAR SINGH AND OTHERS

Vipin Gogia and Mr. Jaspreet Gogia, Advocates, for the respondent.

BENCH

Judge(s)  : SYED SHAH MOHAMMED QUADRI., BISHESHWAR PRASAD SINGH 

JUDGMENT

Heard the learned counsel for the petitioner.

Jarnail Singh, respondent No. 2 executed two documents of sale (exhibits P-2 and D-1) on November 25, 1991. Having regard to the findings of the courts below that exhibit P-2 was executed earlier than exhibit D-1 and having noted that exhibit P-2 in favour of the first respondent was executed at 10.00 a.m. and it was not shown when exhibit D-1 was executed in favour of the petitioner, the High Court, vide its order dated October 25, 2001, in R. S. A. No. 4050 of 1999 confirmed the concurrent finding of the courts below holding that exhibit P-2 prevails over exhibit D-1 and thus dismissed the second appeal. It is against the said order that this special leave petition is filed.

In view of the provisions of section 47 of the Registration Act, 1908, it is well settled that a document on subsequent registration will take effect from the time when it was executed and not from the time of its registration. Where two documents are executed on the same day, the time of their execution would determine the priority irrespective of the time of their registration. The one which is executed earlier in time will prevail over the other executed subsequently. In view of the concurrent findings, referred to above, the High Court has rightly held that exhibit P-2 prevails over exhibit D-1. We find no illegality in the order of the High Court warranting our interference under article 136 of the Constitution of India. Accordingly, the special leave petition is dismissed.

 

 

 

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