M/S.Latif Estate Line India Ltd vs Mrs. Hadeeja Ammal on 11 February, 2011
8. It is relevant to note that a Full Bench of this Court in
Latif Estate Line India Ltd., Vs. Hadeeja Ammal [2011 (2) CTC
1], held that the unilateral cancellation of a deed cannot be done. The
Inspector General of Registration, Chennai, has also issued a circular
very recently in proceedings No.52666/C1/2018, dated 29.11.2018,
wherein, considering all the judicial pronouncements on these aspects
held that unilateral cancellation of such settlement deed without
consent of Settlee is against public policy declared in Section 126 of
the Transfer of Property Act, 1882. This Circular further states that in
view of the legal position, it was classified that any Settlement Deed,
which is sought to be unilaterally cancelled by the settler is presented
for registration, registering officers shall not accept such unilateral
cancellation deeds for registration and check slip shall be issued in this
regard.