Proceedings No. 50807/P1/2018, Rectification Deed Review, 6 July 2020
The Head of the Tamil Nadu Registration Department and Chief Controlling Revenue Authority issued Proceedings No. 50807/P1/2018 on 6 July 2020, allowing a review concerning pending rectification deed P93/2018 at the Joint Sub Registrar Office No. 2, Chengalpattu. The proceedings cancelled the District Registrar's demand for additional stamp duty and penalty because the deed only interchanged linear measurements without changing the survey number, extent, boundaries or ownership rights.
What the proceedings decide
Proceedings No. 50807/P1/2018 of the Head of the Tamil Nadu Registration Department and Chief Controlling Revenue Authority decide a review petition filed against the Chengalpattu District Registrar's order. The document under review was pending document P93/2018, a rectification deed presented at the Joint Sub Registrar Office No. 2, Chengalpattu.
The District Registrar had treated the rectification deed as liable for differential stamp duty under Section 47B of the Indian Stamp Act. The following amounts had been fixed:
- Deficit stamp duty of Rs.99,230.
- Penalty of Rs.770.
- Total demand of Rs.1,00,000.
The review authority set aside the District Registrar's order and allowed the review petition.
Why the demand was cancelled
The rectification deed corrected measurements appearing in an earlier sale deed. The earlier deed had shown the northern and southern sides as 72 feet 7 inches and the eastern and western sides as 60 feet. The rectification interchanged them, showing the northern and southern sides as 60 feet and the eastern and western sides as 72 feet 7 inches.
The review authority found that:
- The survey number was not changed.
- The total extent was not changed.
- The four boundaries were not changed.
- Only the linear measurements were interchanged.
- No new ownership right was created.
Registration Department guidance dated 3 September 2014 states that where the total extent and boundaries remain unchanged and only linear measurements are interchanged, the instrument should be treated as a mere rectification deed that does not require additional stamp duty under Section 47B.
Who may be affected
Proceedings No. 50807/P1/2018 directly concern the parties to pending document P93/2018 in Chengalpattu. The reasoning is also relevant to owners, buyers and document professionals dealing with a rectification deed that merely interchanges side measurements.
Before relying on the reasoning, readers should verify whether the survey number, total extent, boundaries or ownership rights have changed. The decision was based specifically on the absence of changes to those details.
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
Does changing the side measurements in a rectification deed always require additional stamp duty?
No. The proceedings found that merely interchanging linear measurements does not require additional stamp duty under Section 47B when the survey number, total extent and boundaries remain unchanged and no new right is created.
What happened to the Rs.1,00,000 demand made by the Chengalpattu District Registrar?
The Head of the Tamil Nadu Registration Department and Chief Controlling Revenue Authority set aside the District Registrar's order and allowed the review petition.
What property details were corrected in pending document P93/2018?
The northern and southern measurements were corrected to 60 feet, while the eastern and western measurements were corrected to 72 feet 7 inches. These measurements had been interchanged in the earlier sale deed.
Can I rely on this decision if my rectification deed changes the property extent or boundaries?
The proceedings do not decide that situation. Their conclusion depended on the survey number, total extent, four boundaries and ownership rights remaining unchanged.
