ப.மு. 19618/P1/2022, Deed of Rectification, 2023
The Tamil Nadu Inspector General of Registration and Chief Controlling Revenue Authority issued Proceedings No. 19618/P1/2022 on 1 March 2023, holding that rectification deed P170/2020 at the Poonamallee Sub-Registrar Office was a mere rectification that did not attract additional stamp duty. The proceedings allowed the review petition and set aside the South Chennai District Registrar's demand for deficit stamp duty of Rs.3,18,590 and a penalty of Rs.1,410.
What the proceedings decide
Proceedings No. 19618/P1/2022, dated 1 March 2023, concern a review petition under section 56(1) of the Indian Stamp Act. The Tamil Nadu Inspector General of Registration and Chief Controlling Revenue Authority decided that document P170/2020 was not a new sale and was only a correction of information omitted from an earlier sale deed.
The South Chennai District Registrar had treated the rectification as a sale under Article 23 and demanded deficit stamp duty of Rs.3,18,590 and a penalty of Rs.1,410. That decision was set aside and the review petition was accepted.
Document and parties
Rectification deed P170/2020 was presented at the Poonamallee Sub-Registrar Office and was executed on 9 December 2020.
The relevant details are:
- Executants were Mr S. Sankaravel and Mrs S. Sudha.
- The recipient was Mrs S. Durgabhavani.
- The deed carried stamp duty of Rs.100.
- No property value was stated.
- The earlier document was sale deed No.72/2007.
Nature of the correction
Sale deed No.72/2007 had been executed by Mr Eswaramoorthy as an authorised agent for the property owners, Mr S. Sankaravel and Mrs S. Sudha. However, the sale deed omitted the owners' status as principals and the power of attorney document details. Its wording instead suggested that Mr Eswaramoorthy was the property owner.
Rectification deed P170/2020 added the omitted names of the principals and the power of attorney information. It did not change:
- The extent of the property.
- The four boundaries.
- The village name.
- The location or identity of the property already conveyed.
The authority also found no intention to avoid government revenue.
Who may be affected
Proceedings No. 19618/P1/2022 are directly relevant to the parties to rectification deed P170/2020 and the related stamp duty demand. They may also be useful to owners, buyers and registration professionals considering a rectification that only corrects omitted principal or power of attorney details without changing the property.
The decision is based on the specific facts of this document. It does not state that every document titled a rectification deed is free from additional stamp duty.
This summary is generated from the source document to help you find what is relevant. The PDF above is authoritative. For advice on your own property, use LandLens One or speak to a qualified professional.
Common questions
Did the rectification deed transfer the property again?
No. The authority found that the property had already been conveyed and that the rectification only added omitted principal and power of attorney details.
Was the deficit stamp duty demand upheld?
No. The demand for Rs.3,18,590 in deficit stamp duty and the Rs.1,410 penalty was set aside, and the review petition was accepted.
Were the property's boundaries or extent changed?
No. The proceedings state that there was no change to the extent, four boundaries, village name or location of the property.
Does this decision exempt every rectification deed from additional stamp duty?
No. The decision concerns a correction of omitted principal and power of attorney information where the property details remained unchanged.
