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REGISTRATION ACT, 1908
Srinivasulu Vemula ,dig registrationHyderabad
constitution VII Schedule - List III – Concurrent list
Entry 6 – Transfer of Property other than agricultural land; registration of deeds and documents.
Registration Act, 1908 is in the concurrent list so both the Central and State legislation got the competence to make the laws on the subject.
Scheme of the Act Divided into 15 parts
Total 93 sections
States have framed their own Rules to govern the Act
Certain States have Standing Orders to further clarify and guide the Staff & Officers in implementation
SALIENT FEATURES Offshoot of T.P. Act.
Intended to give notice to the world
Preservation of record for eternity
Certain copies are public record
Arrest the frauds in matters of real estate & banking transactions
Brief history of the Act Registration Act, 1864 (Act XVI of 1864)
Act III of 1877
The present Act XVI of 1908 – its preamble
“An Act to consolidate the enactments relating to the Registration of Documents – Whereas it is expedient to consolidate the enactment relating to the registration of documents; it is hereby enacted as follows:”
Short title, extent and commencement (1)This Act may be called the Registration Act,
1908.
(2) It extends to the whole of India, except the State of Jammu and Kashmir:
Provided that the State Government may exclude any districts or tracts of country from its operation.
(3) It shall come into force on the first day of January, 1909.
* Indian – was omitted by the Registration (Amendment) Act, 1969.
Important Parts & Sections Section 2 – Definitions
Part II – Registration Establishment (S.3 to 16)
Part III – Registerable Documents.
S.17 - Documents of which registration compulsory
S.18 - Documents of which registration optional
S.19 – Documents in language not understood by Registering Officer
S.20 – Documents containing interlineations, blanks, erasures, or alterations
Prohibition of registration S.22A – registration of certain documents is
opposed to public policy
Part IV – Time of presentation S 23 to 27.
Within four months from date of execution.
With fine it may be extended to a maximum of another 4 months (S.25 &34).
Docts executed out of India – within 4 months from date of first receipt in India.(S 26)
Wills may be presented or deposited at any time (S.27)
Part V – Place of registration Relating to land – jurisdiction registrar/S.R (S 28)
Other documents – Any SR/Registrar (S 29)
Registration by Registrar (S 30)
Registration/acceptance at private residence (S 31)
Anywhere registration within the district – as an experiment being implemented in Vizag District.
Part VI - Presentation Persons competent – Executant/Claimant/Attested
Power of Attorney Agent (S.32)
Compulsory affixing of photograph and thumb impressions – sale deeds – all the buyers and vendors; and other documents – presentent (S.32A)
Power recognizable u/S.32 – Attested by SR/Registrar in case the principal resides in India where this Act is in force
Magistrate – the parts of India where the Act is not force
Notary/Consul/Vice Consul – Outside India. (S.33)
Enquiry before registration – S.34 & 35 Limited enquiry powers
Enquire
a) whether it was executed by person who purports to execute.
b) satisfy regarding identity of the person appeared as executant
c) representative/agent/assign if appeared then to verify his right to appear
Refuse in case – i) denial of execution by executant
ii) executant appears to be minor, idiot or lunatic;
iii) executant is dead and his representative or
assign denies its execution. (S.35)
Enforcing appearance of executants and witnesses S.36 – Procedure where appearance of executant or
witness is desired
S.37 – Officer or Court to issue and cause service of summons.
S.38 – Persons exempt from appearance at registration office – i) bodily infirm persons;
ii) persons in jail under civil or criminal process; or
iii) persons exempt by law from personal appearance - the registering officer shall go to house; or to the jail.
S.39 – Law as to summonses, commissions and witnesses
Persons entitled to present wills and authorities to adopt (S.40) Testator; or
after his death any person claiming as executor or otherwise under a will
Registration & Deposit of wills Will enquiry (S. 41)
Deposit of will in sealed cover (S.42)
Procedure on deposit of wills (S.43)
Withdrawal of sealed cover deposited (S.44)
Procedure on death of depositor (S.45) – copy in book-3 and redeposit the original will.
Part IX – Effects of Registration and Non-Registration Registered document operates from the date of
execution (S.47)
Priority over oral agreements (S.48)
Compulsory registrerable documents if not registered –
a) will not affect any immovable property
b)be received as evidence of any transaction affecting such property (S 49)
Proviso empowering the unregistered documents to be taken as evidence
Provided that an unregistered document affecting immovable property and required by this Act, or the T.P Act, 1882 to be registered may be received as evidence of contract in a suit for specific performance under the Specific Relief Act, 1877 or as evidence of part performance of a contract for the purposes of Section 53A of T.P.Act, 1882 or as evidence of any collateral transaction not required to be effected by registered instrument (S.49)
Books (S 51)/Indexes (S 55) Book I non-testamentary documents relating to
immovable properties
Book 2 Refusal to register
Book 3 wills and authorities to adopt
Book 4 Miscellaneous register
Book 5 (Register of Deposit of wills)
Indexes (S.55) I, II, III and IV.
Public record Allow inspection of records, books and indexes by
the public (S.57)
Particulars to be endorsed on documents admitted to registration (s.58)
Endorsements to be dated and signed by Registering Officer
Certificate of Registration (s. 60)
Endorsements and certificates to be copies and document returned (S.61)
Part XI A – Registration of documents by means of electronic devices
S.70-A to S.70-C – CARD project – statutory backing
Refusal/application/appeal Reasons for refusal to be recorded (s.71)
Appeal to Registrar on the grounds other than denial of execution (S.72)
Application to Registrar on the ground of denial of execution (S.73)
Procedure and orders of Registrar (S.74,75 and 76)
Suit in case of order of refusal by Registrar (S.77)
Fee for regn, searches and copies Fee to be fixed by the State Government (S.78)
Publication of fee (S.79)
Fees payable on presentation (S.80)
Recovery of deficit registration fee (S.80-A)
penalties Penalty for incorrectly endorsing, copying,
translating or registering documents with intent to injure (S.81)
Penalty for making false statements, delivering false copies or translation, false personation and abetment (S.82)
Registering officer may commence prosecution (S.83)
Registering Officers to be deemed public servants (S.84)
INDIAN STAMP ACT, 1899 Fiscal Act
Interpretation must be strict and according to the language
Revenue generation as well as to arrest the frauds
SCHEME OF THE ACT 8 Chapters and 78 Sections
States Like Maharashtra, Karnataka have their own Acts.
Many States have their own Schedule to cover other than 10 items
We have Schedule IA
Charging sections S. 3 – Date of execution.
S. 4 – several instruments used to complete one transaction
S.5 – Instruments relating to distinct matters
S.6 – Instruments coming under several descriptions.
S.9 – Powers to reduce the stamp duty in government
Stamps and the mode of using them S.10 – duties how to be paid
S.10A – payment of duty in cash
S.11 – Use of adhesive stamps
S.12 – cancellation of adhesive stamps
S.13 – stamped with impressed stamps
S.14 – Only one instrument to be on same stamp
S.16 – denoting duty.
Time of stamping of instruments. Executed in India – Before or at the time of
execution of Instrument.(S.17)
Outside India – within 3 months from the date of first receipt in India.(S.18)
Outside A.P. – Differential duty within 3 months from the date of first receipt in A.P.(S.19A)
S.27 – Facts affecting duty to be set forth in instrument
S.29 – Duties by whom payable.
S.31 – Adjudication as to proper stamp duty
S.32 – Certificate of Collector
Inadmissible in evidence Impounding (S.33)
Instruments not duly stamped inadmissible in evidence (S 35).
Proviso prescribes 10 times penalty;
S.38 – Instruments impounded how dealt with
Collector’s power to stamp impounded instrument (S.40)
S.41 empowers to collect the deficit stamp duty without any penalty within one year.
S.41A empowers to collect the deficit duty from the parties after registration.
S.42 – endorsement on instruments on which duty has been paid under Sections 35, 40, 41 or 41A
S.45 – Power to CCRA to refund penalty or excess duty in certain cases.
S. 47A empowers determination of market value by the Collector
S. 48 – recovery through coercive process
S.49 to 55 – refund of stamp duty in certain cases
S.56 – Control of CCRA – decisions of the CCRA
S.57 – CCRA may refer the cases to High Court
Criminal offences and procedure S.62 – Penalty for executing instrument not duly
stamped
S.63 – Penalty for failure to cancel adhesive stamp
S.64 – Penalty for omission to comply with provisions of Section 27.
S.64A – Recovery of amount of deficit stamp duty
S.70 – Institution and conduct of prosecution.
S.73 – Books etc. to be kept open for inspection – public offices audit by officers
www.registrationacts.in To get immediate information on the matters
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