Proceedings No. 19618/P1/2022 on Deed of Rectification
Proceedings No. 19618/P1/2022 was issued by the Inspector General of Registration and Chief Controlling Revenue Authority, Tamil Nadu Registration Department, on 1 March 2023. It allows Mrs S. Durga Bhavani’s revision, treats pending document P170/2020 at the Poonamallee Sub-Registrar Office as a mere rectification deed that does not attract additional stamp duty, and sets aside the South Chennai District Registrar’s demand for deficit stamp duty and penalty.
What the proceedings decide
Proceedings No. 19618/P1/2022 of the Inspector General of Registration and Chief Controlling Revenue Authority concerns a deed of rectification dated 9 December 2020 and numbered P170/2020 at the Poonamallee Sub-Registrar Office. The revision petition filed by Mrs S. Durga Bhavani was accepted, and the South Chennai District Registrar’s order dated 15 September 2021 was set aside.
The rectification deed was held to be a mere correction that did not attract additional stamp duty. The earlier demand was ₹3,18,590 as deficit stamp duty and ₹1,410 as penalty.
Background to the correction
The original sale deed, document number 72/2007, did not state that Mr Eeswaramoorthy executed it as the power agent of the property owners, Mr S. Sankaravel and Mrs S. Sudha. Its wording instead gave the impression that the agent was the property owner.
The rectification deed added the omitted names of the persons who granted the power and the relevant power of attorney document details. The District Registrar had treated that correction as producing a fresh transfer of ownership and classified the document as a new sale.
Reasons for allowing the revision
The Inspector General of Registration and Chief Controlling Revenue Authority found that:
- The property extent, four boundaries and village name were unchanged.
- The property description in the earlier sale documents and the rectification deed remained the same.
- The correction only supplied omitted details about the owners and the power of attorney.
- There was no intention to avoid government revenue.
- Earlier departmental guidance treated corrections that do not affect the stamp duty liability of the main deed as mere rectifications.
- An earlier order dated 7 February 2018 had applied the same approach to an error concerning the name of a principal and power of attorney details.
Who may be affected
Proceedings No. 19618/P1/2022 directly affects the parties to document P170/2020 and the cancelled stamp duty demand. It may also be relevant to owners, buyers and professionals dealing with a rectification deed that only corrects power of attorney details without changing the property’s extent, boundaries, village or location. The decision is based on the particular documents and facts examined in this revision.
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Common questions
Did the authority cancel the deficit stamp duty and penalty demand?
Yes. The order demanding ₹3,18,590 as deficit stamp duty and ₹1,410 as penalty was set aside, and Mrs S. Durga Bhavani’s revision petition was accepted.
What mistake did the rectification deed correct?
The original sale deed failed to state that Mr Eeswaramoorthy acted as power agent for the property owners. The rectification added the owners’ names and the relevant power of attorney document details.
Did the rectification change the property boundaries or extent?
No. The authority found no change in the property extent, four boundaries, village name or property location.
Does every rectification deed avoid additional stamp duty?
The proceedings do not say that every rectification deed qualifies. The decision concerned a correction that did not change the property details or affect the stamp duty liability of the original sale deed.
