Proceedings on rectification deed review petition, Pallavaram Sub Registrar Office
The Inspector General of Registration and Chief Controlling Revenue Authority, Chennai, in proceedings Pa.Mu. No. 24456/P1/2023 dated 9 February 2024, decided a review petition about a rectification deed pending as document number P222/2022 at the Pallavaram Sub Registrar Office. The proceedings set aside the Tambaram District Registrar's order that had treated the rectification deed as chargeable under Section 47-B of the Indian Stamp Act, and held that this document was only a mere rectification deed that did not attract additional stamp duty.
What this document is
The Inspector General of Registration and Chief Controlling Revenue Authority, Chennai, issued proceedings Pa.Mu. No. 24456/P1/2023 dated 9 February 2024 on a review petition filed against the Tambaram District Registrar's order dated 1 November 2023. The case concerns pending document number P222/2022 at the Pallavaram Sub Registrar Office, described as a rectification deed.
What the dispute was about
The rectification deed was executed on 25 November 2022 by Thiru P. Vikraman and Thiru R. Gopalakrishnan in favour of Thiru G. Kulandhai Anand. The earlier sale deed was document number 4975/2008.
According to the proceedings, the rectification deed was written to correct typing mistakes in two boundaries in the earlier sale deed:
- on the north boundary, "plot number 98" had been typed as "road"
- on the west boundary, "plot number 108 and 30 feet road" had been typed as only "30 feet road"
The Tambaram District Registrar treated the document as falling under Section 47-B of the Indian Stamp Act because the market value shown before rectification was Rupees 16,80,000 and after rectification was Rupees 56,28,000. On that basis, the District Registrar fixed a deficit stamp duty of Rupees 2,76,360 and a penalty of Rupees 640.
What the petitioner argued
Thiru G. Kulandhai Anand argued that:
- only two boundaries were corrected
- there was no change to the property's location, village, survey number or extent
- a previous order of the Inspector General of Registration dated 6 July 2020 had treated a similar document as an ordinary rectification deed even though current market value had been mentioned
What the Inspector General decided
The Inspector General of Registration and Chief Controlling Revenue Authority examined the review petition, the original file and the submissions made at the personal hearing held on 19 January 2024.
The proceedings say the District Registrar had not classified the document under Section 47-B merely because two boundaries changed. Instead, the District Registrar relied on the increase in market value mentioned in the rectification deed. The proceedings then clarify that the cited circular dated 3 September 2014 does not mean every rectification deed mentioning a higher market value must automatically be classified under Section 47-B.
The proceedings also refer to earlier orders dated 11 May 2011, 15 December 2011 and 5 September 2012, where even rectification deeds changing two or three boundaries were held not to require classification under Section 47-B.
Why it matters to buyers and owners
This is useful if your rectification deed only corrects mistakes in property description.
- A change in two boundaries alone was not treated here as changing the property's location.
- Mentioning a higher market value after rectification was not accepted, by itself, as enough reason to demand differential stamp duty under Section 47-B.
- The Tambaram District Registrar's order was rejected, and the review petition was allowed.
- The document was finally treated as a mere rectification deed that did not attract additional stamp duty.
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
If a rectification deed corrects only boundary mistakes, can it still be treated as a sale-related document under Section 47-B?
In these proceedings, the Inspector General of Registration and Chief Controlling Revenue Authority held that correcting two boundaries did not by itself require classification under Section 47-B. The document was treated as a mere rectification deed.
Does a higher market value shown after rectification automatically mean extra stamp duty is payable?
No. The proceedings say the circular relied on by the District Registrar does not mean every rectification deed mentioning a higher market value must automatically be classified under Section 47-B.
What happened to the Tambaram District Registrar's demand for deficit stamp duty and penalty?
The proceedings rejected the Tambaram District Registrar's order. The review petition was allowed, and the rectification deed was held not to attract the additional stamp duty demanded under Section 47-B.
What exactly was corrected in the property description here?
The rectification deed corrected typing mistakes in two boundaries in the earlier sale deed. The north boundary and the west boundary descriptions were corrected, while the location, village, survey number and extent were argued to remain unchanged.
