D.Dis.No.48334/P1/2016, Revision on Rectification Deed, 2018
The Chief Controlling Revenue Authority and Inspector General of Registration, Chennai, issued D.Dis.No.48334/P1/2016 dated 7 February 2018, allowing a revision concerning Rectification Deed P339/2013 registered at the Sub Registrar Office, Adyar. The decision set aside the District Registrar, Chennai (South) demand for deficit stamp duty and penalty because the deed merely corrected names, a power of attorney reference and a block number without creating fresh property rights.
What the proceeding decides
The Chief Controlling Revenue Authority and Inspector General of Registration, Chennai, issued D.Dis.No.48334/P1/2016 dated 7 February 2018 under the Indian Stamp Act, 1899. It allowed a revision petition filed by A. Magesh and set aside the District Registrar, Chennai (South) decision treating Rectification Deed P339/2013 as a conveyance and demanding deficit stamp duty of Rs.7,59,740 together with a penalty of Rs.3,260.
The proceeding applies directly to the particular Adyar document and explains when corrections of this kind can remain a mere rectification rather than a fresh conveyance.
Corrections covered
Rectification Deed P339/2013 was executed to correct errors in an earlier sale deed. The corrections were:
- replacing an incorrectly stated former principal with the correct vendors represented by the power agent;
- replacing the incorrect power of attorney document number with Document No.1627/2008;
- correcting the property schedule from Block No.10 to Block No.20; and
- making incidental additions connected with those corrections.
The authority found that the power agent was empowered to execute the sale deed for Tmt. A. Renugadevi, A. Thavakumar and Ezhilarasi. The earlier principal's name and power of attorney number had been quoted inadvertently.
Reasons for allowing the revision
The Chief Controlling Revenue Authority and Inspector General of Registration concluded that the rectification deed did not create fresh rights in the property. It recorded the following points:
- A block number correction did not affect the stamp duty chargeability of the principal instrument.
- There was no stated change to the property's boundaries or extent.
- Correcting the principal's name and the power of attorney document number was a correction of errors in the earlier sale deed.
- The corrections did not make the document a conveyance or attract additional stamp duty under the provisions considered in the proceeding.
Who may find it relevant
Property buyers, owners, power agents and registration professionals may find the reasoning relevant where a registered deed contains an incorrect name, power of attorney reference, door number, plot number, block number or similar identifying detail. The proceeding supports treatment as a mere rectification where the correction does not alter the boundaries or extent already conveyed and does not affect the stamp duty chargeability of the principal deed.
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 authority cancel the deficit stamp duty and penalty demand?
Yes. D.Dis.No.48334/P1/2016 dated 7 February 2018 set aside the District Registrar, Chennai (South) decision demanding Rs.7,59,740 in deficit stamp duty and Rs.3,260 as penalty.
Does correcting a block number require additional stamp duty?
In this case, no. The authority found that changing Block No.10 to Block No.20 did not affect the chargeability of the principal instrument, particularly because there was no change to the boundaries or extent conveyed.
Was the rectification deed treated as a new transfer of property?
No. The authority held that the deed merely corrected the principal's name, the power of attorney document number, the block number and incidental details, without creating fresh property rights.
Does this decision apply to every rectification deed?
The decision directly concerns Rectification Deed P339/2013 at the Sub Registrar Office, Adyar. Its reasoning covers corrections that do not change the property's boundaries or extent and do not affect the stamp duty chargeability of the original document.
