Proceedings No. 46323/P1/2016, Final Rectification Deed Revision Order
The Tamil Nadu Inspector General of Registration and Chief Controlling Revenue Authority issued Proceedings No. 46323/P1/2016 on 20 February 2019, allowing Stella Sunitha’s revision petition concerning rectification deed P.162/2015 pending at the Pallavaram Sub-Registrar Office. The authority treated the document as an ordinary rectification deed and set aside the South Chennai District Registrar’s demand for deficit stamp duty of Rs. 12,51,220 and a penalty of Rs. 3,880.
What the proceedings cover
Proceedings No. 46323/P1/2016 of the Tamil Nadu Inspector General of Registration and Chief Controlling Revenue Authority decide a revision petition under section 56(1) of the Indian Stamp Act. The petition concerns rectification deed P.162/2015, presented at the Pallavaram Sub-Registrar Office by N. Manoharan in favour of Stella Sunitha.
The rectification deed was executed on 29 May 2015 and carried stamp duty of Rs. 100. The decision is specific to this document and the property details examined in the proceedings.
Why additional stamp duty was demanded
The rectification deed changed all four boundaries stated in earlier sale deed 4783/2007. It did not change the village, survey number or extent of the property.
The registering officer considered that replacing every boundary changed the location of the property. The document was therefore treated as a new sale deed under section 2(14) of the Indian Stamp Act and referred to the District Registrar.
The South Chennai District Registrar treated the rectification as a property transfer and demanded:
- Deficit stamp duty of Rs. 12,51,220.
- Penalty of Rs. 3,880.
- Total payment of Rs. 12,55,100.
Findings on the property
The Tamil Nadu Inspector General of Registration and Chief Controlling Revenue Authority examined the original file, the petitioner’s arguments, revenue records and the field measurement book map.
The records showed that survey number 29/5B1A in Moolacheri Village had a total extent of 0.41 acre. The entire extent had already been sold to Stella Sunitha under sale deed 4783/2007 dated 14 September 2007.
The rectification deed changed only the boundaries. Because the earlier sale covered the entire extent in that survey number, the authority found that changing the boundaries could not change the property’s location.
Final decision
Proceedings No. 46323/P1/2016 classify pending document P.162/2015 as an ordinary rectification deed that does not fall under section 2(14) of the Indian Stamp Act. The revision petition was accepted, and the South Chennai District Registrar’s order demanding deficit stamp duty and penalty was set aside.
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
Was the rectification deed treated as a fresh sale deed?
No. The final decision classified P.162/2015 as an ordinary rectification deed because it changed only the boundaries and did not change the village, survey number, extent or property location.
Does Stella Sunitha have to pay the demanded Rs. 12,55,100?
The South Chennai District Registrar’s demand for Rs. 12,51,220 in deficit stamp duty and Rs. 3,880 as penalty was set aside.
Why did changing all four boundaries not amount to a new transfer?
The records showed that the entire 0.41 acre in survey number 29/5B1A had already been sold under sale deed 4783/2007. The authority concluded that correcting the boundaries could not change the location of that property.
Does the decision apply to every rectification deed in Tamil Nadu?
The proceedings decide the specific revision involving document P.162/2015 at the Pallavaram Sub-Registrar Office. The decision is based on the survey number, full extent, revenue records and field measurement book map examined in that case.
