ப.மு.50807/ப்பி1/2018, பிழை திருத்தல் பத்திர சீராய்வு இறுதியாணை
The Tamil Nadu Director of Registration and Chief Controlling Revenue Authority issued proceedings ப.மு.50807/ப்பி1/2018 dated 6 July 2020, allowing a revision petition concerning pending document number P93/2018 at the Joint Sub Registrar Office Number 2, Chengalpattu. The proceedings cancel the District Registrar's demand for additional stamp duty and penalty because the rectification deed only interchanged linear measurements without changing the survey number, extent or boundaries, or creating any new right.
What the proceedings decide
The Tamil Nadu Director of Registration and Chief Controlling Revenue Authority, through proceedings ப.மு.50807/ப்பி1/2018 dated 6 July 2020, reviewed a rectification deed relating to pending document number P93/2018 at the Joint Sub Registrar Office Number 2, Chengalpattu.
The earlier sale deed had incorrectly shown the north and south measurements as 72 feet 7 inches and the east and west measurements as 60 feet. The rectification deed interchanged them, showing the north and south measurements as 60 feet and the east and west measurements as 72 feet 7 inches.
The authority found that:
- The survey number was unchanged.
- The total extent was unchanged.
- The four boundaries were unchanged.
- Only the linear measurements were interchanged.
- The rectification created no new right.
On that basis, the document was treated as a simple rectification deed and not as a document attracting differential stamp duty under section 47B of the Indian Stamp Act.
Earlier stamp duty demand
The Chengalpattu District Registrar had classified the rectification deed as chargeable under section 47B. The District Registrar ordered payment of deficient stamp duty of Rs.99,230 and a penalty of Rs.770, totalling Rs.1,00,000, under section 40(1)(b).
The rectification deed stated a current market value of Rs.14,60,600 and carried stamp duty of Rs.50. The earlier sale deed had stated a market value of Rs.6,54,000.
The Director of Registration concluded that the District Registrar had not properly applied the clarification in Registration Department circular number 407556/N1/2014 dated 3 September 2014. That clarification states that merely interchanging linear measurements does not require additional stamp duty when the total extent and boundaries remain unchanged.
Who may be affected
The decision is relevant to parties presenting a rectification deed where measurements on different sides are merely interchanged. Its reasoning depends on there being no change to the survey number, total extent or boundaries and no creation of a new right.
For the document reviewed, the revision petition was accepted and the Chengalpattu District Registrar's order was cancelled. The review was decided from the available records because COVID 19 restrictions prevented a direct hearing.
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 only the side measurements attract additional stamp duty?
Not in the circumstances examined here. The authority treated the deed as a simple rectification because only the linear measurements were interchanged, while the survey number, extent and boundaries remained unchanged.
What happened to the Rs.1,00,000 demand?
The Director of Registration accepted the revision petition and cancelled the District Registrar's order imposing deficient stamp duty of Rs.99,230 and a penalty of Rs.770.
Would the same reasoning apply if the property extent or boundaries changed?
The proceedings do not decide that situation. Their conclusion specifically relies on there being no change to the survey number, total extent or four boundaries and no new right being created.
Was a personal hearing held for the revision petition?
No. Because COVID 19 restrictions prevented a direct hearing, the authority considered the District Registrar's original file and the arguments in the revision petition.
