DEED OF RECTIFICATION (2022)
The Inspector General of Registration and Chief Controlling Revenue Authority, Chennai, in proceedings Pa.Mu.8059/P1/2022 dated 23.12.2022, decided a revision petition about a rectification deed presented at Joint Sub Registrar Office No. 2, Chengalpattu. The decision says this rectification deed only corrects a typing mistake in the unit of measurement, does not change the property, location or ownership, and therefore is not chargeable under Section 47B as the District Registrar had held.
What this document is
The Inspector General of Registration and Chief Controlling Revenue Authority, Chennai, in proceedings Pa.Mu.8059/P1/2022 dated 23.12.2022, passed a final order on a revision petition against the Chengalpattu District Registrar's order on pending document No. P6/2019 at Joint Sub Registrar Office No. 2, Chengalpattu. The case concerns a document titled DEED OF RECTIFICATION, written on 05.02.2019 by Thiru E. Maduraiveeran in favour of Thiru Sridhar Venugopalan Vellur and Tmt. G. Padmavathy. The final decision cancels the District Registrar's demand for deficit stamp duty and penalty, and accepts the revision petition.
What was being corrected
The rectification deed was presented to correct a mistake in an earlier sale document.
Key facts recorded in the proceedings are:
- In the earlier sale document, the extent was wrongly typed as 1880 square metres instead of 1880 square feet.
- The length and breadth were also wrongly typed in metres instead of feet.
- The earlier dimensions referred to north and south as 40, and east and west as 47, but the unit was wrongly shown as metres instead of feet.
- The value was not stated in the rectification deed. The earlier sale document had followed a value of Rs. 13,16,000.
- The rectification deed bore stamp duty of Rs. 100.
Why the revision was allowed
The Inspector General of Registration and Chief Controlling Revenue Authority, Chennai, recorded that:
- there was no change in the extent actually conveyed,
- there was no change in the four boundaries,
- there was no change in the village name,
- there was no change in the names of the executant or claimants,
- there was no change in the location of the property,
- there was no effect on ownership rights.
The proceedings also note that an earlier document, document No. 669/2018, showed the units in square feet, which supported the claim that the later mention of square metres was only a typing mistake.
Why this matters to buyers and owners
This decision is relevant if your rectification deed only fixes a clerical mistake in property description and does not alter the property or the rights already conveyed.
The proceedings make a practical distinction:
- If a rectification changes chargeability, changes the property's situation, or affects rights, it can attract stamp duty under Section 47B.
- If it only corrects a typing mistake without changing the property or ownership, it can be treated as a non chargeable rectification.
In this case, the District Registrar's order demanding Rs. 4,24,805 as deficit stamp duty and Rs. 1,195 as penalty was set aside.
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 this decision say every rectification deed is free from extra stamp duty?
No. The proceedings say a rectification deed can attract stamp duty under Section 47B if it changes chargeability, changes the property's situation, or affects ownership rights. This case was treated differently because it only corrected a typing mistake.
What exact mistake was corrected in this rectification deed?
The proceedings say the earlier sale document wrongly mentioned the extent and dimensions in square metres and metres, instead of square feet and feet. The rectification deed was presented to correct that unit error.
Did the authority find any change in the property or ownership?
No. The proceedings state there was no change in the property's extent as actually conveyed, no change in the four boundaries, no change in the village name, and no effect on ownership rights.
What happened to the District Registrar's demand for deficit stamp duty and penalty?
The Inspector General of Registration and Chief Controlling Revenue Authority, Chennai, set aside the District Registrar's order and allowed the revision petition. The earlier demand of Rs. 4,24,805 and penalty of Rs. 1,195 was therefore not sustained in this case.
