Rule – 48J, Jurisdiction of appropriate authority

48J. Where any immovable property is situate within the local limits of the jurisdiction of two or more appropriate authorities, the appropriate autho-rity within whose jurisdiction the office of the registering officer appointed under the Registration Act, 1908 (16 of 1908), who is entitled to register any document of transfer in respect of such property, is situate, shall be the appropriate authority to perform the function of appropriate authority under Chapter XXC in relation to such property.

Reference: www.incometaxindia.gov.in