ப.மு.10731/ப்பி1/2017, பிழைத்திருத்தல் ஆவண சீராய்வு இறுதியாணை
The Tamil Nadu Head of the Registration Department and Chief Revenue Controlling Officer issued Proceedings ப.மு.10731/ப்பி1/2017 dated 5 January 2023 concerning rectification document P46/2016 at the Vandavasi Sub-Registrar Office. The proceedings allow the revision petition, treat the survey number correction as a mere rectification not attracting stamp duty under section 47-B of the Indian Stamp Act, and set aside the Cheyyar District Registrar's demand for deficit stamp duty of Rs.1,96,710 and a penalty of Rs.40.
What the proceedings decide
Proceedings ப.மு.10731/ப்பி1/2017 dated 5 January 2023 were issued by the Tamil Nadu Head of the Registration Department and Chief Revenue Controlling Officer. They concern pending document P46/2016 at the Vandavasi Sub-Registrar Office, titled as a rectification and executed on 23 August 2016.
The rectification changed the survey number in earlier sale deed 7205/2007 from the incorrectly typed 39/3B1A to 38/3B1A. The proceedings conclude that this was an ordinary correction which did not fall under section 47-B of the Indian Stamp Act and did not attract additional stamp duty.
Why the correction was accepted
The deciding officer examined the revision petition, written arguments, the District Registrar's original file and submissions made at the personal hearing. The relevant findings were:
- The extent, four boundaries, village name and names of the person transferring and the person receiving the property were unchanged.
- The location of the property already purchased was therefore unchanged.
- The incorrect survey number 39/3B1A had no recorded value in the guideline register dated 1 August 2007.
- The correct survey number 38/3B1A had a guideline value of Rs.50 per square foot.
- Rs.50 per square foot was also the maximum value shown for Keezhsathamangalam village in that guideline register.
- Stamp duty on the original sale deed had already been paid using Rs.50 per square foot.
- The officer found no intention to evade government revenue when the original sale deed or rectification deed was written.
Effect on the parties
The Cheyyar District Registrar had classified the document under section 47-B and determined deficit stamp duty of Rs.1,96,710 plus a penalty of Rs.40. The Tamil Nadu Head of the Registration Department and Chief Revenue Controlling Officer set aside that determination and accepted the revision petition filed by M. Arivazhagan.
The decision is specific to a correction that did not alter the property extent, boundaries, village, parties or actual location. It also refers to Registration Department Circular 40756/N1/2014 dated 3 September 2014, which says that survey number additions or alterations may be treated as mere rectification, subject to verification against relevant records such as revenue records.
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Common questions
Did the authority cancel the deficit stamp duty demand?
Yes. Proceedings ப.மு.10731/ப்பி1/2017 dated 5 January 2023 set aside the Cheyyar District Registrar's determination of Rs.1,96,710 in deficit stamp duty and Rs.40 as penalty.
What error was corrected in the earlier sale deed?
Sale deed 7205/2007 incorrectly stated survey number 39/3B1A. Rectification document P46/2016 corrected it to survey number 38/3B1A.
Did the rectification change the property itself?
No. The proceedings record that the extent, four boundaries, village name, parties and location of the property remained unchanged.
Are all survey number corrections automatically free from additional stamp duty?
The proceedings do not say that every correction is automatic. They state that survey number additions or alterations must be scrutinised and verified using relevant records such as revenue records, and this particular correction was treated as a mere rectification.
