s 144 Sale of land for revenue or rates
144.—(1) Where registered land is sold under —(a) Part 2 of the Land Revenue Collection Act 1940; or (b) section 39 of the Property Tax Act 1960, the Collector or the Comptroller of Property Tax (as the case may be) may execute a transfer in the approved form, and neither the purchaser of the land nor the Registrar need be concerned to inquire whether the provisions of the relevant Act relating to the sale or transfer have been complied with, nor otherwise to inquire into the regularity or validity of the sale or transfer. (2) Upon registration of that transfer, the land vests in the transferee for the estate therein set forth, freed and discharged from all trusts, obligations, estates, interests, charges and rates that have not been entered in the memorandum of prior encumbrances in the transfer, but subject to any subsisting exceptions, reservations, covenants and conditions contained or implied in the State title.[8/2014] (3) Where the existing certificate of title for the land is not presented with the transfer, the Registrar must cancel the existing folio and must create a new folio in favour of the transferee. (4) Section 14(1), (2) and (4) of the Land Revenue Collection Act 1940 does not apply to transfers pursuant to this section.