Proceedings in Pa.Mu. 8305/P1/2022 dated 15.9.2022
The Inspector General of Registration and Chief Controlling Revenue Authority, Chennai, in proceedings Pa.Mu. 8305/P1/2022 dated 15.9.2022, decided a revision petition about a document presented as a rectification deed at Peelamedu Sub Registrar Office. The authority upheld the Coimbatore District Registrar's view that the document should be treated as a construction agreement under the Indian Stamp Act and confirmed the deficit stamp duty of Rupees 99,976, dismissing the revision petition.
What this document is
The Inspector General of Registration and Chief Controlling Revenue Authority, Chennai, issued proceedings Pa.Mu. 8305/P1/2022 dated 15.9.2022 on a revision petition filed under section 56(1) of the Indian Stamp Act. The case concerns pending document number P46/2021 at Peelamedu Sub Registrar Office.
What the dispute was about
The document presented was titled RECTIFICATION DEED, dated 12.3.2021. It was executed by Tmt. B. Arumugam alias A. Kosalai, represented by power agent Thiru S. Udhayakumar, in favour of Tmt. Vidhya Murali, wife of Vinoth Kumar.
Key facts recorded in the proceedings:
- Construction value stated was Rupees 1,00,07,600.
- Stamp duty borne by the document was Rupees 100.
- The Coimbatore District Registrar treated it under article 5(i) of the Indian Stamp Act.
- The District Registrar fixed deficit stamp duty at Rupees 99,976.
Why the authority treated it as a construction agreement
The document text said it was meant to correct an earlier construction agreement, document number 2604/2020, where flat number 3B had allegedly been wrongly typed as flat number 3A.
The revision petitioner argued:
- Mention of flat number 3A was only a typing mistake.
- Flat number 3A had already been allotted to another person, Tmt. Manimala, through document number 429/2021.
After examining the records, written arguments, original file and oral submissions, the Inspector General of Registration and Chief Controlling Revenue Authority noted:
- The earlier construction agreement, document number 2604/2020, was written and registered on 28.8.2020.
- Document number 429/2021 in favour of Tmt. Manimala was executed later, on 3.2.2021.
- The related sale deed, document number 2605/2020 dated 28.8.2020, also mentioned flat number 3A.
- That sale deed was later changed to flat number 3B through rectification deed number 1975/2021 dated 12.8.2021.
Based on this, the authority concluded that the impugned document was not merely correcting a clerical error. It created contractual rights relating to flat number 3B, so it was properly classed as a construction agreement.
Who this affects
This is most relevant to:
- people presenting rectification deeds for registration,
- buyers and builders changing flat identity or unit details,
- lawyers and document writers handling construction agreements.
The proceedings show that if a so called rectification deed actually changes the flat or creates contractual rights, the Registration Department may treat it as a fresh construction agreement for stamp duty purposes.
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 revision petition allowed?
No. The Inspector General of Registration and Chief Controlling Revenue Authority dismissed the revision petition and confirmed the District Registrar's decision.
Did the authority accept that the wrong flat number was only a typing mistake?
No. The proceedings say the records showed flat number 3A appeared in the earlier construction agreement and the related sale deed, and that the change to flat number 3B was made later.
What stamp duty issue was decided in this case?
The Coimbatore District Registrar had fixed deficit stamp duty of Rupees 99,976, and that finding was upheld in the proceedings.
Why does this matter for someone registering a rectification deed?
The proceedings show that a document called a rectification deed may still be treated as a construction agreement if it effectively changes the flat involved and creates contractual rights between the parties.
