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REGISTRATION ACT, 1908
SrinivasuluVemula ,dig registration
Hyderabad
constitution
 VII Schedule - List III – Concurrent list
 Entry 6 –Transfer of Property other than agricultural land;
registration of deeds and documents.
 RegistrationAct, 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 ofT.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
 RegistrationAct, 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)ThisAct may be called the RegistrationAct, 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)
PartV – 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 inVizag District.
PartVI - 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/ViceConsul – 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 OFTHE 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 StampAct, we are following Indian
StampAct. 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 andAndhra Pradesh States refer above site
 www.registration.telangana.gov.in

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mcrhrd registration act and stamp act final 120515 (1)

  • 1. REGISTRATION ACT, 1908 SrinivasuluVemula ,dig registration Hyderabad
  • 2. constitution  VII Schedule - List III – Concurrent list  Entry 6 –Transfer of Property other than agricultural land; registration of deeds and documents.  RegistrationAct, 1908 is in the concurrent list so both the Central and State legislation got the competence to make the laws on the subject.
  • 3. 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
  • 4. SALIENT FEATURES  Offshoot ofT.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
  • 5. Brief history of the Act  RegistrationAct, 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:”
  • 6. Short title, extent and commencement  (1)ThisAct may be called the RegistrationAct, 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.
  • 7. 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
  • 8. Prohibition of registration  S.22A – registration of certain documents is opposed to public policy
  • 9. 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)
  • 10. PartV – 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 inVizag District.
  • 11. PartVI - 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/ViceConsul – Outside India. (S.33)
  • 12. 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
  • 13.  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)
  • 14. 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
  • 15. 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
  • 16. 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.
  • 17. 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)
  • 18. 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)
  • 19. 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.
  • 20. 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)
  • 21. Part XI A – Registration of documents by means of electronic devices  S.70-A to S.70-C – CARD project – statutory backing
  • 22. 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)
  • 23. 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)
  • 24. 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)
  • 25. 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
  • 26. SCHEME OFTHE 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 StampAct, we are following Indian StampAct. But we have added Schedule IA for the instruments other than the 10 listed in the List I.  Taxation law – direct or indirect
  • 27. 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
  • 28. 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.
  • 29. 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)
  • 30.  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
  • 31. 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)
  • 32.  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
  • 33.  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
  • 34. 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
  • 35. www.registrationacts.in  To get immediate information on the matters relating to Registration, Stamp, marriages, firms and societies in Telangana andAndhra Pradesh States refer above site  www.registration.telangana.gov.in