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Showing contexts for: rectification of deed in P.Uthamaraj vs The District Registrar on 24 October, 2009Matching Fragments
4. After obtaining the said rectification deed from the Tamil Nadu Area Defence Services Co-operative House Construction Society Limited, the vendor of the petitioner N.R.R.Sharma executed a rectification deed in favour of the petitioner on the same day, viz., on 6.1.2005, rectifying the sale deed obtained by the petitioner on 5.5.2003, in respect of the above change in the measurement stating 'east to west on the northern and southern sides 63 feet and north to south on the eastern and western sides 100 feet and containing by admeasuring 6300 sq.ft.' instead of 'east to west on the northern and southern sides 100 feet and north to south on the eastern and western sides 63 feet and containing by admeasuring 6300 sq.ft.'. Therefore, it is the case of the petitioner that as far as the extent of the property is concerned, there is no change viz., it remains as 6300 sq.ft. and the measurement on the east to west and north to south was inter-changed by mistake and that mistake was sought to be rectified.
7. It is relevant to point out at this stage that originally when the sale deed by which the petitioner purchased dated 5.5.2003 was registered as document No.1133/2003 in the Office of the Sub Registrar, Alandur, the value of the property was assessed as Rs.43 lakhs and stamp duty was paid on the same amount and at the time of registration of the said document in the year 2003, the second respondent, the registering authority has not raised objection about valuation. It is only in the year 2005, when the rectification deed was sought to be registered, the respondents have taken a stand that the valuation of the property has to be made as on the date of presentation of rectification deed and based on that, the guideline value of the property has been arrived at Rs.63 lakhs as on the date of presentation of the rectification deed. Therefore, after taking into account the stamp duty already paid viz., Rs.5,71,630/-, the petitioner was directed to pay a sum of Rs.1,71,270/-. It is also seen that the third respondent issued notice in Form-I by initiating enquiry under section 47-A of the Act.
12. Inasmuch as under the rectification deed which is sought to be registered in this case, the valuation which has been given in the year 2003 when the original document was registered is not going to be altered and when it is not the case of the respondents that while registering the sale deed originally on 5.5.2003 the valuation was not correctly given, the reference made under section 47-A of the Act, on the facts of the case, cannot be said to be maintainable.
13. Under section 47-A of the Act as elicited above, even if it is taken that rectification deed which is sought to be registered in this case could be treated as a conveyance under section 2(10) of the Indian Stamp Act,1899 which reads as follows:
" 2(10). Conveyance.- "Conveyance" includes a conveyance on sale and every instrument by which property, whether movable or immovable, is transferred inter vivos and which is not otherwise specifically provided for by Schedule I."
there is no fresh transfer effected under the rectification deed attracting stamp duty, since the transfer has already been effected in the year 2003 when the document was originally registered.
14. Admittedly, when the vendor of the petitioner has obtained rectification deed from the original owner, the Tamil Nadu Defence Services Co-operative House Construction Society Limited, registered as document No.19/05, no stamp duty was directed to be paid by the vendor of the petitioner, probably for the reason which appears to have been in the minds of the respondents that the previous vendor happens to be a co-operative society which is exempted from payment of stamp duty. As it is clear that under section 47A(1) of the Act at the time when the conveyance was registered by which transfer was effected, admittedly the registering authority did not raise any objection or suspicion regarding the valuation, the present rectification deed which only corrects the technical error cannot be taken as a fresh transfer of property so as to enable the registering authority to consider the market price as on the date of rectification deed.