The document summarizes key aspects of the Registration Act of 1908 and Indian Stamp Act of 1899 in India. It outlines the constitutional basis for these acts, their scheme and structure, important definitions and provisions. It describes the registration process for different types of documents, including timelines, places of registration, fees. It also covers enforcement provisions like penalties for non-compliance and recovery of duties. The acts aim to give public notice of transactions and preserve records in order to prevent fraud, especially related to real estate.

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
 FiscalAct
 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
 We have Schedule IA

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.