D.Dis.No.48334/P1/2016, Revision on Document No. P339/2013
The Chief Controlling Revenue Authority and Inspector General of Registration, Chennai, issued D.Dis.No.48334/P1/2016 dated 7 February 2018, allowing a revision concerning a rectification deed registered as Document No. P339/2013 at the Sub Registrar Office, Adyar. It set aside the District Registrar, Chennai (South) demand for deficit stamp duty and penalty, finding that corrections to the principal names, power of attorney document number and property block number did not create fresh property rights or attract additional stamp duty.
What the proceedings decide
The Chief Controlling Revenue Authority and Inspector General of Registration, Chennai, issued D.Dis.No.48334/P1/2016 dated 7 February 2018 under section 56(1) of the Indian Stamp Act, 1899. The authority allowed the revision petition filed by Mr. A. Magesh and set aside the District Registrar, Chennai (South) decision demanding deficit stamp duty of Rs.7,59,740 together with a penalty of Rs.3,260.
The dispute concerned a rectification deed registered as Document No. P339/2013 at the Sub Registrar Office, Adyar. The document bore stamp duty of Rs.100.
Corrections covered
Document No. P339/2013 was executed to correct errors connected with an earlier sale deed. The corrections covered:
- The names of the vendors or principals.
- The power of attorney document number.
- The block number in the property schedule, changing Block No.10 to Block No.20.
- Incidental additions connected with those corrections.
The earlier sale deed had referred to a previous owner as a vendor and quoted an earlier power of attorney. The proceedings found that the agent was empowered by Power of Attorney Document No.1627/2008 to act for Tmt. A. Renugadevi, Tr. A. Thavakumar and Ms. Ezhilarasi, but had inadvertently quoted the previous power of attorney and principal's name.
Reason for the decision
The Chief Controlling Revenue Authority and Inspector General of Registration found that changing the block number did not affect the stamp duty chargeable on the principal instrument. The cited registration circular treated corrections such as a door number, plot number or references to an earlier registered document as mere rectification when the property boundaries and extent remained unchanged.
The authority also treated correction of the principal's name and power of attorney document number as mere rectification. It concluded that the deed only recorded corrections and incidental additions, did not create fresh rights, and fell neither within section 2(14) nor section 47B of the Indian Stamp Act, 1899.
Who may be affected
D.Dis.No.48334/P1/2016 directly affects the parties to Document No. P339/2013 and the related District Registrar proceedings. It is also relevant to buyers, owners and registration professionals assessing whether a deed merely corrects names, document references or a block number without changing the property's boundaries, extent or rights.
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 authority uphold the deficit stamp duty demand?
No. The Chief Controlling Revenue Authority and Inspector General of Registration set aside the demand for Rs.7,59,740 in deficit stamp duty and Rs.3,260 as penalty.
Why was the block number correction not charged additional stamp duty?
The authority found that changing Block No.10 to Block No.20 did not affect the stamp duty chargeable on the principal instrument. The proceedings treated it as a mere correction because it did not change the property boundaries or extent.
Did the rectification deed create new property rights?
No. The revision petitioner stated that no fresh rights were created, and the authority concluded that the document only corrected names, the power of attorney reference, the block number and incidental details.
Which registered document was considered in the revision?
The revision concerned the rectification deed registered as Document No. P339/2013 at the Sub Registrar Office, Adyar.
