Circular No. 48794/E3/2017, dated 06.11.2017
The Head of the Tamil Nadu Registration Department issued Circular No. 48794/E3/2017 dated 6 November 2017, directing registration and stamp authorities to complete market value proceedings for undervalued documents within specified time limits. It states that the original document need not be returned while proceedings under section 47A(1) of the Indian Stamp Act, 1899 are pending, and requires a final order within three months from the date the Form I notice is sent.
What the circular governs
Circular No. 48794/E3/2017 dated 6 November 2017 applies to sale deeds and other specified documents presented below guideline value and referred for determination of market value under section 47A(1) of the Indian Stamp Act, 1899.
The instructions apply to registration officers, District Revenue Officers (Stamps) and Special Deputy Collectors (Stamps). They are intended to prevent delay in undervaluation proceedings, protect government revenue and address the interests of document holders.
Treatment of the original document
Circular No. 48794/E3/2017 records the High Court's direction that an original document under section 47A(1) proceedings does not have to be returned to the document holder while market value is being determined. The original document must be sent to the Collector for the valuation proceedings.
Registration officers had already been instructed to send an undervalued document to the District Revenue Officer (Stamps) or Special Deputy Collector (Stamps) within 30 days from its presentation.
Procedure and time limits
District Revenue Officers (Stamps) and Special Deputy Collectors (Stamps) must follow these steps:
- Send the Form I notice to the document holder by registered post within two weeks from receiving the document.
- If an objection is received, consider it, conduct an enquiry and appropriate field inspection, and issue a provisional order in Form II. The document holder must be given an opportunity to pay the stamp duty.
- If no objection or reply is received within 21 days, send the required notice, inspect the property, record the inspection, make enquiries with the public and issue a provisional order in Form II based on the available material.
- Complete the market value proceedings and issue the final order within three months from the date the Form I notice was sent.
- Serve the final order on the document holder by registered post.
Appeal and recovery
A final order issued by the District Revenue Officer (Stamps) or Special Deputy Collector (Stamps) must state that an appeal may be filed under section 47A(5) within two months from the date of the final order.
If the document holder does not appeal within that period, immediate revenue recovery action must be taken under section 48. Officials who fail to follow the instructions may face disciplinary action.
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Common questions
Will my original sale deed be returned while an undervaluation case is pending?
No. Circular No. 48794/E3/2017 states that the original document need not be returned during proceedings under section 47A(1), and the original must be sent for market value determination.
How soon must I receive the first notice?
The District Revenue Officer (Stamps) or Special Deputy Collector (Stamps) must send the Form I notice by registered post within two weeks from receiving the document.
When must the market value proceedings be completed?
The proceedings must be completed and a final order issued within three months from the date the Form I notice was sent. The final order must also be served by registered post.
Can I appeal against the final market value order?
Yes. The circular states that an appeal under section 47A(5) may be filed within two months from the date of the final order. If no appeal is filed within that period, revenue recovery action must begin.
