ப.மு.10731/ப்பி1/2017, பிழைத்திருத்தல் ஆவண சீராய்வு இறுதியாணை, 5 January 2023
The Inspector General of Registration and Chief Controlling Revenue Authority of the Tamil Nadu Registration Department issued Proceedings No. ப.மு.10731/ப்பி1/2017, dated 5 January 2023, holding that the correction of a wrongly typed survey number in pending document P46/2016 was an ordinary rectification that did not attract stamp duty under Section 47B of the Indian Stamp Act. The proceedings set aside the District Registrar, Cheyyar order demanding deficient stamp duty of Rs.1,96,710 and a penalty of Rs.40, and allowed the revision petition.
What the proceedings cover
Proceedings No. ப.மு.10731/ப்பி1/2017, dated 5 January 2023, decide a revision petition concerning rectification deed P46/2016 at the Vandavasi Sub-Registrar Office. The deed corrected the survey number in earlier sale deed 7205/2007 from 39/3B1A to 38/3B1A for property in Keelsathamangalam village.
The District Registrar, Cheyyar had treated the document as attracting deficient stamp duty under the Indian Stamp Act. The District Registrar fixed deficient stamp duty at Rs.1,96,710 and a penalty of Rs.40. The rectification deed itself had carried stamp duty of Rs.550.
Decision
The Inspector General of Registration and Chief Controlling Revenue Authority of the Tamil Nadu Registration Department found that the document was an ordinary rectification deed that did not need classification under Section 47B of the Indian Stamp Act and did not attract stamp duty on that basis.
The final decision:
- set aside District Registrar Order No.82/A1/2017, dated 11 July 2017;
- accepted the revision petition filed by M. Arivazhagan; and
- rejected the demand for deficient stamp duty of Rs.1,96,710 and penalty of Rs.40.
Reasons for treating it as a mere rectification
The deciding authority recorded that only the survey number was corrected. There was no change to:
- the extent of the property;
- the four boundaries;
- the village name;
- the person executing the deed; or
- the person receiving the deed.
The location of the property already purchased therefore remained unchanged. The authority also found that the correct survey number, 38/3B1A, had a guideline value of Rs.50 per square foot, which had already been applied when the original sale deed was registered. The highest guideline value recorded for the village was also Rs.50 per square foot. There was therefore no intention to avoid government revenue.
Who may find the decision relevant
Proceedings No. ப.மு.10731/ப்பி1/2017 may be relevant to buyers, owners and professionals dealing with a deed that merely corrects a survey number or subdivision without changing the property, parties, extent or boundaries. The cited departmental clarification also says that survey number alterations must be checked against relevant records, including revenue records.
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 survey number correction create a different property?
No. The authority found no change in the property extent, four boundaries, village, parties or location. Only the wrongly typed survey number was corrected.
Was the deficient stamp duty of Rs.1,96,710 still payable?
No. The order imposing deficient stamp duty of Rs.1,96,710 and a penalty of Rs.40 was set aside, and the revision petition was accepted.
Why was the correction not treated as an attempt to reduce stamp duty?
The original deed had already used the guideline value of Rs.50 per square foot applicable to the correct survey number. The authority found no intention to avoid government revenue.
Are survey number corrections automatically treated as mere rectifications?
The cited departmental clarification says additions or alterations to survey numbers and subdivisions can be treated as mere rectifications subject to stated conditions. Such changes must be examined and verified using relevant records, including revenue records.
