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 Constitution – entries. It appears in Central List, State List and

concurrent list.

Entry 44 of List III of Schedule VII of Indian Constitution – Stamp duties other than duties or fees collected by means of judicial stamps, but not including rates of stamp duty

Entry 63 of List II of Schedule VII of Indian Constitution – Rates of stamp duty in respect of documents other than those specified in the provisions of List I with regard to rates of stamp duty.

Entry 91 of List I of Schedule VII of Indian Constitution – Rates of stamp duty in respect of bills of exchange, promissory notes, bills of lading, letters of credit, policies of insurance, transfer of shares, debentures, proxies and receipts.

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 covered under List I

We do not have State Stamp Act, we are following Indian Stamp Act. But we have added Schedule IA for the instruments other than the 10 listed in the List I.

Taxation law – direct or indirect

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

relating to Registration, Stamp, marriages, firms and societies in Telangana and Andhra Pradesh States refer above site

www.registration.telangana.gov.in