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REGISTRATION ACT, 1908
ECONOMIC AND COMMERCIAL
LAW
PRESENTATION BY:
CS. SOHIL GAJJAR
Committed to Excellence
LAW RELATING TO
REGISTRATION OF
DOCUMENTS
INTRODUCTION
Human beings enter countless transactions in
their lives. Law believes some of these to be
duly informed to one and all in the larger
interest of society. Hence, the concept of
registration of certain human transactions by
State is evolved. To ensure that this process of
registration will be carried in a proper way,
the need for legislative enactment was felt.
Accordingly way back in 1908 Registration
Act was enacted.
WHY REGISTRATION ACT?
 Registration is placing a document in public
records for due intimation to world by
charging fee. At this junction, it is deal to spell
out the difference between Stamp Duty and
Registration Fee.
 Stamp duty is collected for the purpose of
recognise right by the State and whereas
Registration is fee that is charged by the State
to keep document in public records.
 To give information to people regarding legal
rights and obligations arising or affecting a
particular property.
 To perpetuate documents which may
afterwards be of legal importance.
 To ensure proper preservation and record of
documents.
 To prevent fraud.
CLASSIFICATION OF
REGISTRABLE DOCUMENTS
Documents
Registration
Optional
[Sec. 18]
Registration
Compulsory
[Sec. 17]
SEC. 17 - DOCUMENTS WHOSE
REGISTRATION IS COMPULSORY
a. Instruments of gift of immovable property.
b. Other non-testamentary instruments [Other than
instruments of Gift of immovable property]
c. Non-testamentary instruments which purport to
create, declare, assign, limit or extinguish, whether in
present or in future, any such right, title or interest
whether vested or contingent, of the value of Rs.
100/- and above.
d. Leases of immovable property from year to year or
any term exceeding one year or reserving a yearly
rent.
e. Non-testamentary instruments transferring or
assigning any decree or order of a court or any award
in order to create interests as mentioned in clause (c).
SEC – 18 DOCUMENTS WHOSE
REGISTRATION IS OPTIONAL
 Instruments, (other than instruments of gift and will) which purport
or operate to create, declare, assign, limit or extinguish, whether in
present or in future, any right, title or interest, vested or contingent
of value less than Rs.100/- to or in immovable property;
 Instrument acknowledging the receipt or payment of any
consideration on account of the creation, declaration, assignment,
limitation or extinction of any such right, title or interest;
 Leases of immovable property for any term not exceeding one year.
 Instruments transferring or assigning any decree or order of a court
or award when they purport or operate to create, declare, assign,
limit or extinguish, whether in present or in future, any right, title or
interest of a value less than one hundred rupees, to or in immovable
property;
 Instruments (other than will) which create, declare, assign, limit or
extinguish any right, title or interest to or in movable property.
 Wills; and
 Other documents not required to be registered u/s 17.
TIME LIMIT FOR PRESENTATION FOR
REGISTRATION?
 A document other than a will must be presented within four
months of its execution. These limits are mandatory. If the delay
is due to act of the Court, it has to be disregarded.
 Section 23A deals with re-registration of certain documents.
The section is mainly intended to deal with situation where the
original presentation was by a person not duly authorized.
 Under Section 24 a document executed by several persons at
different times may be presented for registration and re-
registration within four months from the date of each execution.
 As per Section 26 where the registering officer is satisfied that
the document was executed outside India it has been
presented for registration within four months of its arrival in
India, he may accept such document for registration on
payment of proper registration fee.
 A document executed outside India is not valid unless it is
registered in India.
PLACE FOR REGISTERING DOCUMENTS PERTAINING TO
LAND AND OTHER DOCUMENTS.
 Section 28 of the Registration Act, 1908 provides that
document affecting immovable property mentioned in
Sec.17(a), (b), (c), (d), (e) and Section 17(2), etc shall be
presented for registration in the office of Sub-Registrar within
whose sub-district the whole or some portion of the relevant
property is situated.
 Regarding other documents, it has been stipulated under
Section 29 of the Act that every document not being a
document referred to in Section 28 or a copy of the decree or
order, may be presented for registration either in the office of
the Sub-Registrar in whose sub-district the document was
executed, or in the office of any other Sub-Registrar under the
State Government at which all the persons executing and
claiming under the document desire the same to be registered.
PERSONS WHO CAN PRESENT THE DOCUMENTS
FOR REGISTRATION.
 Section 32 specifies the persons who can present documents for
registration at the proper registration office. Such persons are as
follows:
 Some person executing or claiming under the same, or in the case of
copy of a decree or order, claiming under the decree or order or;
 The representative of assign of such person, or
 The agent of such person, representative or assign, duly authorised
by power of attorney executed and authenticated in the manner of
provided under Section 33.
 Under Section 33 of the Registration Act, a Special Power of Attorney
is required.
 A general power of Attorney will not do.
 Section 33 requires that power of attorney, in order to be recognized
as giving authority to the agent to get document registered, should
be executed before and than authenticated by the Registrar within
whose district or sub-district the principal resides.
WHETHER REGISTRAR HAS POWER TO
REFUSE REGISTRATION
YES
 If the executants has no title to the property .
 If document is presented four months after its
execution
 If the document is presented by minor.
 If the property is not situated within his sub-
district.
Registration cannot be refused on the ground of
undervaluation of stamp duty.
WHETHER REGISTRAR KEEPS ANY BOOK TO
RECORD THESE TRANSACTIONS
 YES
Registrar Maintains 5 Books. They are:-
1. Book – I : Register of Non-Testamentary documents
relating to immovable property.
2. Book – II : Record of reasons for refusing to register.
3. Book – III : Register of wills and authorities to adopt.
4. Book – IV : Miscellaneous register.
5. Book – V : Deposits of Wills.
IS THE REGISTRATION OF WILL OPTIONAL? EXPLAIN THE
MANNER IN WHICH IT MAY BE PRESENTED FOR
REGISTRATION.
 As provided in Section 18 of the Registration Act, 1908 registration
of will is optional.
 As provided in Section 40 of the Registration Act, 1908 the testor or
after his death any person claiming as executor or otherwise under
will, may present it to any Registrar and Sub-Registrar for
registration.
 Any testor may either personally or by duly authorized agent,
deposit with any Registrar his will in a sealed cover superscribed
with the name of the testator and that of the agent, if any, and with a
statement of the nature of the document.
 On receiving such documents, the Registrar on being satisfied shall
transcribe in his Registrar Book No. 5, the superscription and shall
note the date, time, month etc. of such receipt and shall then place
and retain the sealed cover in his fire-proof box.
 However, the testor may withdraw it by applying for the same and
the Registrar shall deliver it accordingly.
REGISTRATION OF DOCUMENTS RELATES BACK TO
THE DATE OF THEIR EXECUTION.
 Section 47 of the Registration Act, 1908 provides that a
registered document shall operate from the time which it
would have commenced to operate if no registration thereof
had been required or made, and not from the time of its
registration. This means registration of a document relates
back to the date of its execution.
 In K.J. Nathan v. S.V. Maruthi Rai, AIR 1965 SC 430, the
Supreme Court laid down that as between two registered
documents, the date of execution determines the priority. Of
the two registered documents, executed by same persons in
respect of the same property to two different persons at two
different times, the one which is executed first gets priority
over the other, although the former deed is registered
subsequently to the later one.
 In effect section 47 means that a document operates the date
of execution [as between the parties].
 Case Law : Gurubux Singh Vs. Kartar Singh [2002] 2 SSC
611.
EFFECT OF NON-REGISTRATION OF DOCUMENTS
REQUIRED TO BE REGISTERED
 Section 49 of the Registration Act, 1908 provides that no document required
by Section 17 or by any provision of the Transfer of Property Act, 1882 to be
registered shall:
 affect any immovable property comprised therein; or
 confer any power to adopt; or
 be received as evidence of any transaction affecting such property or
conferring such power unless it has been registered.
 Section 49 is mandatory, and a document which is required to be registered
cannot be received in evidence as affecting immovable property.
 An unregistered document which comes within Section 17 cannot be used in
any legal proceeding to bring out indirectly the effect which it would have if
registered.
 However, as provided in provisio to the Section 49, an unregistered
document affecting immovable property and required by this Act or the
Transfer of Property Act, 1882 to be registered may be received as evidence
of a contract in a suit for specific performance or as evidence of any
collateral transaction not to be effective by registered instrument.
WHAT ARE THE CASES IN WHICH A COMPULSORILY REGISTRABLE
DOCUMENT CAN BE USED IN EVIDENCE, EVEN IF IT HAS NOT BEEN
REGISTERED?
 A compulsory registrable document can be used in
evidence, even if it has not been registered in the following
cases:.
 When a part of the compromise related to the property
which was beyond the subject matter of the suit, had been
incorporated in the compromise decree and not being a
part of the operative portion thereof did not require
registration.
 The combined effect of section 53A of the transfer of
property act is that an incomplete been of transfer, though
not registered or even attested, is regard, as a contract in
writing if signed by the transferor or his agent.
 An unregistered document affecting immoveable property,
required to be registered, may be received in evidence of a
contact in the suit for the specific performance or as
evidence of part – performance of a contract.
Registration Act, 1908

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Registration Act, 1908

  • 1. REGISTRATION ACT, 1908 ECONOMIC AND COMMERCIAL LAW
  • 2. PRESENTATION BY: CS. SOHIL GAJJAR Committed to Excellence
  • 4. INTRODUCTION Human beings enter countless transactions in their lives. Law believes some of these to be duly informed to one and all in the larger interest of society. Hence, the concept of registration of certain human transactions by State is evolved. To ensure that this process of registration will be carried in a proper way, the need for legislative enactment was felt. Accordingly way back in 1908 Registration Act was enacted.
  • 5. WHY REGISTRATION ACT?  Registration is placing a document in public records for due intimation to world by charging fee. At this junction, it is deal to spell out the difference between Stamp Duty and Registration Fee.  Stamp duty is collected for the purpose of recognise right by the State and whereas Registration is fee that is charged by the State to keep document in public records.
  • 6.  To give information to people regarding legal rights and obligations arising or affecting a particular property.  To perpetuate documents which may afterwards be of legal importance.  To ensure proper preservation and record of documents.  To prevent fraud.
  • 8. SEC. 17 - DOCUMENTS WHOSE REGISTRATION IS COMPULSORY a. Instruments of gift of immovable property. b. Other non-testamentary instruments [Other than instruments of Gift of immovable property] c. Non-testamentary instruments which purport to create, declare, assign, limit or extinguish, whether in present or in future, any such right, title or interest whether vested or contingent, of the value of Rs. 100/- and above. d. Leases of immovable property from year to year or any term exceeding one year or reserving a yearly rent. e. Non-testamentary instruments transferring or assigning any decree or order of a court or any award in order to create interests as mentioned in clause (c).
  • 9. SEC – 18 DOCUMENTS WHOSE REGISTRATION IS OPTIONAL  Instruments, (other than instruments of gift and will) which purport or operate to create, declare, assign, limit or extinguish, whether in present or in future, any right, title or interest, vested or contingent of value less than Rs.100/- to or in immovable property;  Instrument acknowledging the receipt or payment of any consideration on account of the creation, declaration, assignment, limitation or extinction of any such right, title or interest;  Leases of immovable property for any term not exceeding one year.  Instruments transferring or assigning any decree or order of a court or award when they purport or operate to create, declare, assign, limit or extinguish, whether in present or in future, any right, title or interest of a value less than one hundred rupees, to or in immovable property;  Instruments (other than will) which create, declare, assign, limit or extinguish any right, title or interest to or in movable property.  Wills; and  Other documents not required to be registered u/s 17.
  • 10. TIME LIMIT FOR PRESENTATION FOR REGISTRATION?  A document other than a will must be presented within four months of its execution. These limits are mandatory. If the delay is due to act of the Court, it has to be disregarded.  Section 23A deals with re-registration of certain documents. The section is mainly intended to deal with situation where the original presentation was by a person not duly authorized.  Under Section 24 a document executed by several persons at different times may be presented for registration and re- registration within four months from the date of each execution.  As per Section 26 where the registering officer is satisfied that the document was executed outside India it has been presented for registration within four months of its arrival in India, he may accept such document for registration on payment of proper registration fee.  A document executed outside India is not valid unless it is registered in India.
  • 11. PLACE FOR REGISTERING DOCUMENTS PERTAINING TO LAND AND OTHER DOCUMENTS.  Section 28 of the Registration Act, 1908 provides that document affecting immovable property mentioned in Sec.17(a), (b), (c), (d), (e) and Section 17(2), etc shall be presented for registration in the office of Sub-Registrar within whose sub-district the whole or some portion of the relevant property is situated.  Regarding other documents, it has been stipulated under Section 29 of the Act that every document not being a document referred to in Section 28 or a copy of the decree or order, may be presented for registration either in the office of the Sub-Registrar in whose sub-district the document was executed, or in the office of any other Sub-Registrar under the State Government at which all the persons executing and claiming under the document desire the same to be registered.
  • 12. PERSONS WHO CAN PRESENT THE DOCUMENTS FOR REGISTRATION.  Section 32 specifies the persons who can present documents for registration at the proper registration office. Such persons are as follows:  Some person executing or claiming under the same, or in the case of copy of a decree or order, claiming under the decree or order or;  The representative of assign of such person, or  The agent of such person, representative or assign, duly authorised by power of attorney executed and authenticated in the manner of provided under Section 33.  Under Section 33 of the Registration Act, a Special Power of Attorney is required.  A general power of Attorney will not do.  Section 33 requires that power of attorney, in order to be recognized as giving authority to the agent to get document registered, should be executed before and than authenticated by the Registrar within whose district or sub-district the principal resides.
  • 13. WHETHER REGISTRAR HAS POWER TO REFUSE REGISTRATION YES  If the executants has no title to the property .  If document is presented four months after its execution  If the document is presented by minor.  If the property is not situated within his sub- district. Registration cannot be refused on the ground of undervaluation of stamp duty.
  • 14. WHETHER REGISTRAR KEEPS ANY BOOK TO RECORD THESE TRANSACTIONS  YES Registrar Maintains 5 Books. They are:- 1. Book – I : Register of Non-Testamentary documents relating to immovable property. 2. Book – II : Record of reasons for refusing to register. 3. Book – III : Register of wills and authorities to adopt. 4. Book – IV : Miscellaneous register. 5. Book – V : Deposits of Wills.
  • 15. IS THE REGISTRATION OF WILL OPTIONAL? EXPLAIN THE MANNER IN WHICH IT MAY BE PRESENTED FOR REGISTRATION.  As provided in Section 18 of the Registration Act, 1908 registration of will is optional.  As provided in Section 40 of the Registration Act, 1908 the testor or after his death any person claiming as executor or otherwise under will, may present it to any Registrar and Sub-Registrar for registration.  Any testor may either personally or by duly authorized agent, deposit with any Registrar his will in a sealed cover superscribed with the name of the testator and that of the agent, if any, and with a statement of the nature of the document.  On receiving such documents, the Registrar on being satisfied shall transcribe in his Registrar Book No. 5, the superscription and shall note the date, time, month etc. of such receipt and shall then place and retain the sealed cover in his fire-proof box.  However, the testor may withdraw it by applying for the same and the Registrar shall deliver it accordingly.
  • 16. REGISTRATION OF DOCUMENTS RELATES BACK TO THE DATE OF THEIR EXECUTION.  Section 47 of the Registration Act, 1908 provides that a registered document shall operate from the time which it would have commenced to operate if no registration thereof had been required or made, and not from the time of its registration. This means registration of a document relates back to the date of its execution.  In K.J. Nathan v. S.V. Maruthi Rai, AIR 1965 SC 430, the Supreme Court laid down that as between two registered documents, the date of execution determines the priority. Of the two registered documents, executed by same persons in respect of the same property to two different persons at two different times, the one which is executed first gets priority over the other, although the former deed is registered subsequently to the later one.  In effect section 47 means that a document operates the date of execution [as between the parties].  Case Law : Gurubux Singh Vs. Kartar Singh [2002] 2 SSC 611.
  • 17. EFFECT OF NON-REGISTRATION OF DOCUMENTS REQUIRED TO BE REGISTERED  Section 49 of the Registration Act, 1908 provides that no document required by Section 17 or by any provision of the Transfer of Property Act, 1882 to be registered shall:  affect any immovable property comprised therein; or  confer any power to adopt; or  be received as evidence of any transaction affecting such property or conferring such power unless it has been registered.  Section 49 is mandatory, and a document which is required to be registered cannot be received in evidence as affecting immovable property.  An unregistered document which comes within Section 17 cannot be used in any legal proceeding to bring out indirectly the effect which it would have if registered.  However, as provided in provisio to the Section 49, an unregistered document affecting immovable property and required by this Act or the Transfer of Property Act, 1882 to be registered may be received as evidence of a contract in a suit for specific performance or as evidence of any collateral transaction not to be effective by registered instrument.
  • 18. WHAT ARE THE CASES IN WHICH A COMPULSORILY REGISTRABLE DOCUMENT CAN BE USED IN EVIDENCE, EVEN IF IT HAS NOT BEEN REGISTERED?  A compulsory registrable document can be used in evidence, even if it has not been registered in the following cases:.  When a part of the compromise related to the property which was beyond the subject matter of the suit, had been incorporated in the compromise decree and not being a part of the operative portion thereof did not require registration.  The combined effect of section 53A of the transfer of property act is that an incomplete been of transfer, though not registered or even attested, is regard, as a contract in writing if signed by the transferor or his agent.  An unregistered document affecting immoveable property, required to be registered, may be received in evidence of a contact in the suit for the specific performance or as evidence of part – performance of a contract.