Whenever, a suit is filed with a claim that Rs. 2,00,000/- and above is paid by cash towards any transaction, courts must intimate same to jurisdictional Income Tax Department to verify transaction and violation of Section 269ST of Income Tax Act, if any.Whenever, any such information is received either from court or otherwise, Jurisdictional Income Tax authority shall take appropriate steps by following due process in law.Whenever, a sum of Rs. 2,00,000/- and above is claimed to be paid by cash towards consideration for conveyance of any immovable property in a document presented for registration, jurisdictional Sub-Registrar shall intimate same to jurisdictional Income Tax Authority who shall follow due process in law before taking any action.  Whenever, it comes to knowledge of any Income Tax Authority that a sum of Rs. 2,00,000/- or above has been paid by way of consideration in any transaction relating to any immovable property from any other source or during course of search or assessment proceedings, failure of registering authority shall be brought to knowledge of Chief Secretary of the State/UT for initiating appropriate disciplinary action against such officer who failed to intimate transactions. An agreement to sell does not confer any right on proposed purchaser under agreement An agreement to sell does not create any transferable interest or title in property in favour of proposed purchaser.Where plaintiffs were not in possession of property and defendant had been in settled possession for over a century, suit for permanent injunction restraining defendant from creating any third party interest over property was not maintainable.(AY. 2018 -19)