REGISTRATION OF DOCUMENT UNDER INDIAN REGISTRATION ACT 1908

This write up mainly contains broad overview as regard to registration provisions applicable in state of Maharashtra.

I. Registration is notice to public:-

Registered document becomes public document, such document can be inspected and certified true copy of the same can be obtained from registration office by anybody on payment of necessary fees and by observing the prescribed procedure. Certain registered document prevails over unregistered document.

Some documents require compulsory registration and registration of some document is optional.

II. SOME IMPORTANT DOCUMENTS REQUIRING COMPULSORY REGISTRATION UNDER SECTION 17 AND UNDER SECTION 17(A) ARE AS UNDER:-

1. Any instruments of gift /sale/exchange etc. of immovable property of the market value of ₹ 100 or more:

2. Any non-testamentary instrument which acknowledge the receipt or payment of any consideration on account of the creation, declaration, assignment, limitation or extinction of any such right, title or interest.

3. Leases of immovable property, or for any term exceeding one year, or reserving a yearly rent.

4. Non-testamentary instruments transferring or assigning any decree or order of a court or any award when such decree or order or award purports or operated to create, declare, assign, limit or extinguish, whether present or in future, any right, title or interest, whether vested or contingent of the value of ₹ 100/- and upwards, to or in immovable property.

5. Agreement relating to the depositing title deeds by way of security for the repayment of loan or an existing or further debts.

6. Sale certificate issued by any competent officer or authority under any recovery act.

7. Irrevocable power of attorney relations to transfer of immovable property in any way, executed on or after the commencement of the registration (Maharashtra amendment Act 2010)

8. Leave and License agreement for licensing any premises and tenancy agreements which has been entered into after 31-03-2000.

9. Any authority to adopt a son.

10. State government may, by order published in the official gazette, specify the document for registration by the office of the joint sub-registrar as established.

11. The documents containing contracts to transfer for consideration, any immovable property for the purpose of section 53-A of the Transfer of the Property Act, 1882 (4 of 1882) shall be registered, if they have been executed on or after the commencement of the registration and other related laws (Amendment) Act, 2001 and if such document are not registered on or after such commencement, then they shall have no effect for the purpose of the said section 53-A]

12. Trust in relation to immovable properties, every mutual fund in form of Trust.

III. SOME DOCUMENTS OF WHICH REGISTRATION IS OPTIONAL (SECTION 18):-

Broadly, any of the following documents may be registered under this Act, namely:-

1. Instruments (other than instrument of gift and wills) which purport or operate to create, declare, assign, limit or extinguish, whether in present or in future, any right, title or interest, whether vested or contingent, of a value less than one hundred rupees, to or in immovable property;

2. will

3. Leases of immovable property for any term not exceeding one year, and leases exempted under section 17;

4. instruments transferring or assigning any decree or order of a court or any award when such decree or order or award purports or operates to create, declare, assign, limit or extinguish, whether in present or in future, any right, title or interest, whether vested or contingent, or a value less than one hundred rupees, to or in immovable property;

5. Instruments which purport or operate to create declare, assign, limit, or extinguish any right, title or interest to or in movable property;

6. Other document not required compulsory Registration as provided in section 17 of Registration Act.

IV. PROCEDURE OF REGISTRATION

The process of registration mainly involves the following steps and submissions of required documents/papers and payment of registration fees to the Registrar Office:-

1. The party has to first pay the proper stamp duty as per the stamp duty recknor on blank agreement or on next day of execution of agreement or on same day of execution. The agreement preferably be typed/printed on one side in black ink on 60 GSM preferably on ledger paper. It is better to pay the proper stamp duty on instruments on/or before its execution.

2. To execute the agreement, sub-registrar require to put photographs, signature and left hand thumb impressions of all concern parties to execution.

3. ToVisit any sub-registrars office of that Taluka (According to village) who will determine registration fees payable and issue the Challan/confirms to accept the pay slip. Confirm agreement & its attachments with head clerk/person incharge who will pre-check the properness of documents & finalize it.

4. Pay the registration fees by Challan/pay slip of banks as per procedure laid down by respective sub-registrar. For certain types of documents like development agreement, adjudication is compulsory. For agreements like resale, adjudication is optional provided it is registered within stipulated time of 4 months. In Mumbai, now registration fees are required to be paid through online. It is better to pre check at concern registrar office the stamp duty and exact registration fees payable. Registraon fees are to be paid on value of such property rounded off nearest to rupees in thousands. Collector of area who has to collect proper stamp duty, However when Document presented by electronic means personal attendance is not required, However the satisfactory inquiry shall be made as per government rules.

5. On a given telephone number of Registrar’s Office on previous day of intended Registration or few days ago party has to obtain token for which respective registrar issues some token number on:-

1. Given telephone number and / or

2. Internet under advance token system. Party has to give certain details like area, types of property, CTS No., name of party etc., obtain the appointment date, time and token number. On such appointed time and day the parties to the documents have to remain present at Registrar’s Office along with necessary requirement to comply with Registration formalities. On the day of registration the token number is announced calling the party for registration. They will do stamping and numbering of pages of documents & supporting attachments. Now certain token nos. are issued through internet for period extending next day or for period thereafter. Token on phone is given for next day. Token booking time for previous day at registrar office starts at 10 a.m. for obtaining next day token. Now registers office remains open in shifts from 7am to 9pm to visit www.igrmaharashtra.gov.infor public data entry and enter your data in is sarita public data entry module than book your token by phone or through internet. However, now a days property are generally registered even without a token no.

6. In case of document of property having value above ₹ 5,00,000/- Proof of Permanent Account No. (PAN) of all the parties to the documents is mandatory. If the party does not have PAN, then to file Form No. 60 along with documents to the sub-registrar.

7. Two witnesses with their photos and identification proof should remain present for identification of parties to the agreement for which two witnesses have to put their photo, signatures and thumb impression before registering authority. Such witnesses should not be the necessarily same who has signed as witnesses in the agreement. These witnesses should put their photos, thumb impression and sign before registrar as token of identification of the parties to the document. Some registration office takes computerized digital photos, left hand thumb impression of witness and also obtains signature of witness on such document.

8. The property card of land/plot on which the property being registered is situated may be called to produce in certain case. Property card is required to be produced at the time of registration. CTS no./survey no. as appears on the property card and occupation certificate, society letter provides help to determine true market value of property.

9. For payment of registration fees need to pay it online. Computer charges/scanning charges etc. based on number of pages in documents are to be paid at ₹ 20/- per page for scanning fees in cash at the time of registration of document. The copy of such pay order/demand draft of bank for registration is to be submitted on one day prior to visit or if asked or on the day of registration.

10. Complete filling up of input Registration form as prescribed by the stamp duty department or Registrar or Sub-Registrar. The input registration form and document are required to be submitted at token window in advance i.e., at least before half an hour of registration. Generally, Registrar Office does check such submissions, and makes valuation, in advance before Registration.

11. Adjudicated document will help in faster registration. In such adjudicated document, the registrar need not ascertain the discrepancies / deficiencies for stamp duty payment. In other words, Registrar presumes that proper stamp duty on such adjudicated document is determined properly by collector of stamps and accordingly paid by the party. Adjudication is the procedure by which collector determines the proper value and amount of Stamp
    Duty payable on application made by party.

12. In respect of old building to avail the benefit of depreciation on market value then the attachment of following proofs will help to avail depreciation on age of building.

(1) Municipal tax assessment bill (2) Completion Certificate (3) Occupation Certificate (4) Telephone bill (5) Electricity Bill (6) Society letter (7) IOD/CC etc.

13. For proof of authorize structures, the following documents are required:

1. If the building is completed before March 25, 1991 the property assessment municipality bill is required to be attached.

2. If the building is constructed / completed on or after March 25, 1991 in additional to above proof out of following is to be attached :-

1. IOD/CC (Commencement Certificate) of building OR

2. Building Completion Certificate OR

3. Building Occupation Certificate

It is advisable that one has to pre-check such requirements and entire procedure with respective sub-registrar office, so there cannot be any last moment inconvenience at the time of registration.

14. Any proof of determination of market value will help to facilitate the calculation of true market value. The detailed letter from society showing the description of property, age of building, (year of construction), built up area of flat, flat no. and floor on which flat is located, details of lift facility available if any, no. of floors of building, types of construction property tax bill of earlier agreement, C.T.S. No. survey no, CS no. & Village/Division etc. may help to justify the calculation of proper market value of such property as per Stamp Duty ready reckoner.

15. With effect from 1.5.2001, the deficit stamp duty is payable with penalty @ 2% per month or part of the month, but maximum not exceeding four times of such deficit amount is required to be paid before registration and proof of such payment of stamp duty and penalty is to be attached at the time of registration of document. Prior to 1-5-2001 such penalty was upto 10 times. For Proof of Purchase of stamps original receipt for stamp duty paid/franking receipt, banks receipts stamp vendors bill, e-stamping proof etc. are required to be produced at the time of registration.

16. Computerized photographs of parties executing the document are also taken digitally by the Registrar’s office. The left thumb impression of all the parties to the document is also taken digitally. Through computer generated programming, the thumb impression and photographs are automatically generated and printed on separate paper which has photos of both the parties, to be further signed by all the executors before Joint registrar/sub-registrar or Joint sub-registrar. The details, thumb impressions & photographs of the witnesses are also printed and generated through computer system which is also now becomes part of registration. Such two witnesses has to produce his identity proof, put thumb impression & affixed their respective photographs and also to sign that sheet before and in presence of sub–registrar. From 1.-1-2002, affixing photographs and thumb impression by web camera finger prints scanner are made compulsory for registration of document as regard to property. Registrations of documents are computerized with effect from 1-2-2002. Before final registration, typed papers/sheets describing Name of the seller, buyer and address of property etc. is generally given to party for final checking just before registration, for checking as regard to correctness of data comprised thereon. In view of above, it is advisable to check such data sheet by party as regard to correctness of typed contents thereon. At last the sub-registrar/joint sub-registrar will sign & put page no., total page & number block, his stamp etc. on each page of such agreement and on attachment.

17. Sometime, the documents are executed by power of attorney holder for and on behalf of buyer or seller. Generally in case of builders, his power of attorney holder executes the documents and also signs as attorney of such builder. In such case copy of duly executed power of attorney is to be attached with the agreement which is also to be registered. Please ensure that power of attorney is adjudicated and should carry the sign, the photographs and left hand thumb impressions of the executor / executors and of power of attorney holder. Generally all the parties are supposed to go together for registration; however they can go at different point of time but maximum within four months of execution of such document. Registrar also asks to submit declaration (GhosanaPatra) in prescribed format that power of attorney, its sum, substance and contents are in force, valid & subsist on the day of registration. In case of corporate assessee, trust, firm proper resolution of Board/Managing Committee/Office bearer as the case may be & such authorized person photos, should be authorized by proper resolution, seal & sign.

18. The sub-registrar first obtains signature of parties and thereafter of two witnesses in his presence along with identification, sign, photos & left hand thumb impression. Thereafter Registrar puts his official seal and affixes unique numbering block on each page including the additional sheets of the documents and signs on the above mentioned sheets which generally carries photographs, signatures, details of parties and witnesses. Party has to pre-check all typed paper/name/address property details, witnesses’ details etc & all other details before registration.

19. The complete documents along with all above mentioned details are then scanned by registrar office and preserved as a permanent record at registrar’s office. Stamp duty paid receipts, receipt for Registration fees & scanning charges issued by Registrar copy of index II, which should be preserved with agreement.

20. The party has to submit the copy of Challan for registration fees. The Registrar generally by way of pay slip collects registration fees, computer and other charges at ₹ 20 per page of document are paid by cash towards scanning for which he acknowledges by issuing receipt. This registration fee is to be paid online as per registrar’s office procedure and computer processing expenses are paid by cash at Registrar office before the Registration. The pay order should be in the name of respective area’s Joint Sub-Registrar or the Sub-Registrar authorized by the department.

21. The original agreement after due registration are returned to party by registrar against sign on delivery of document register by party and also on production of the original registration fees paid receipt on which registrar office put stamp delivered. Registration formalities are completed, after which the documents are returned to party within approximately an hour of completion of registration formalities. If loan is taken than authority letter to collect original documents is taken by banks/financial institution. In such circumstances parties are advised to take index II as well as certified true copies of document from registration office for his future record.

22. The registrar also insists for production and preservation of following documents copies by the parties to the agreement:-

1. Stamp duty paid challan /Proof.

2. Registration fees paid challan.

3. The stamp duty can be paid by e-payment through GRAS (government receipt accounting system) at government website http://gras.mahakosh.gov.in through the mode of e-payment by net-banking.

23. No Objection Certificate (NOC) from Charity Commissioner, Government or Semi-Government body, if such land is held by trust/statutory authority as the case may be. Now a day’s registration process is computerized and simplified. Sub-registrar after completing the registration formalities and thereafter returns the original documents which is given back as duly registered within approximately one hour time.

24. Now the builder or developer have to put the approved plan and schedule of Property in the agreement and also to write the area i.e., measurement of flat/shops etc. in agreement. Further the agreement cannot be executed by the builder/developer before approval of plan by competent authority. Builders have to put all necessary details, carpet/built up area etc. in agreement. Now building, occupation certificate is called for allowing proper depreciation according to age of building and type of contruction.

25. For Registration of Documents in Mumbai the Joint Sub-Registrar offices are divided on many jurisdiction basis are as per its area at Mumbai City, Mumbai Suburban like Bandra, Andheri, Borivali, Kurla, etc.Jurisdiction in Mumbai.

26. Entire registration process in Mumbai is computerized & entire documents & its attachments are scanned at Joint Sub-Registrar's office for which scanning charges of ₹ 20/- per page is to be paid by party generally in cash at the time of registration.

The Maharashtra state has introduced a procedure for franking E-payment of Stamp Duty to curb malpractices during registration of documents.

27. A person entering into an agreement of sale for a flat now has to mention the name of the buyer and the seller as well as the office of the sub registrar where she/he intends to register the document. After filling up the details on the form, the bank will carry out the stamping/franking. The bank will send this information through SMS and e-mail to the sub-registrar’s office (where the documents is to be registered) and the administrative officer.

28. The document should be typed in preferably black inked on one side of paper. Please leave proper margin on document.

29. From 01/04/2013 mumbai has honor to start India’s first stamp duty and registration help line or Mumbai city .Helpline-no is 22634567.

The aforesaid denotes the complete procedure for registration of document of immoveable property in Mumbai.

Like registration there is separate set of procedure for :-

1. Judication.

2. Refund of stamp duty.

30. For Detail of Registration please refer the Maharashtra e-Registration and e-filing rules-2013 and also the Maharashtra e-payment of stamp duty and refund rules. Please refer e-SBTR, GRAS and RTGS system as prescribed and Pre-check the current procedure at the time of Actual Registration. From 01/04/2013 Mumbai has started India’s First Stamp duty Registration help line for Mumbai. The helpline telephone no is 22634567.

31. Like registration there are separate set of procedure prescribed for:- a. adjudications (proper valuation of stamp duty) by collector b. Refund of stamp duty.

V. THE TIME LIMIT FOR REGISTRATION OF THE DOCUMENT

1. The document is required to be registered within 4 months time from the date of its execution.

2. If the same is not registered within 4 months time from the date of execution, it can still be registered within further period of 4 months from the expiry of first 4 months, on payment of penalty for late presenting the document for registration which can be imposed by the Registrar up to 10 times of registration fees.

3. Even after expiry of 8 months from the date of execution of document, if the parties want to register it then fresh Deed on payment of stamp duty at current market value is to be prepared and sign by both the parties to such document. In such case the document which is subject matter of registration should be attached as annexure to the deed of confirmation. It is better to pre-check in respect of old document the properfuct/procedure, payment of duty and penalty, if any thereon before the registration of such original/fresh document. Many times such old document to be adjudicated through collector and then the Joint Sub-Registrar registers it, However one has first pre-chek the matter with joint sub-registrar or concerned stamp duty or registration office or collector offices in detail.

4. If the vendor dies after signing the document but before registration of such document, in such case it is difficult to complete the formality of registration within 4 months of statutory time limit or during the additional time limit of 4 months. In cases of death of vendor the legal heirs of deceased has to comply with the registration formalities. In such matter two options are available with the purchaser/transferee.

OPTION – I

Apply to Court for probate and/or suitable order for authorizing one of the legal heirs to represent for and on behalf of deceased vendor before registrar to complete the legal formalities of registration and admit the execution. With the experience one can say that it is difficult to get the Court authority within 4 months or some time even during further extended 4 months period. Moreover, many person desires that when there is peace trust, Harmony or matter already settled in the family, people avoid going for probate / letter of succession etc. legal process. In such case following option is available as follows.

OPTION – II

Prepare Deed of fact stating all the facts of in such deed and happening of unfortunate event of vendor’s death. This deed is to be signed by the purchaser and selleror all the legal heirs of the vendor. This deed of alongwith death certificate and NOC from legal heirs of deceased are rendered. All these documents are sent for registration. This will help the purchaser against claim of any right in property in future by any legal heirs of deceased vendor. These are possibility for which one has to pre-check the matter with respective joint sub-registrar.

W.e.f. 31-3-2000, Registration of leave and license is made compulsory. Even the tenancy agreement u/s. 55 of the Maharashtra Rent Control Act, has got to be compulsorily registered. Such agreement also must be in writing.

The Registration fees payable depends upon the date on which the document is lodged for registration. For charges of registration fees value of property for every ₹ 1000/- or part thereof have to be considered. This maximum registration fees is presently at ₹ 30,000.

As Stated above, With effect from 1-4-2003, the maximum registration fees payable is at 1% of market value/ agreement value of property or ₹ 30,000/- whichever is lower and further scanning, computer service charges and other charges payable at the rate of ₹ 20/- per page with effect from 15-10-2003.

Such registration fee is to be paid by pay slip/bank draft/R.B.I. Challan. RTGS, E-payment through GRAS or e-SBTR Further computerization charges required to be paid by cash at registration counter. Please pre-inquire with respective register, the mode of acceptance of such stamp duty and entire registration procedure, modality, fees and all other registration requirement and formalities at relevant time.

VI. IF ONE OF THE SIGNATORIES IS NOT WILLING TO ATTEND THE OFFICE OF THE SUB-REGISTRAR FOR COMPLETING THE REGISTRATION FORMALITIES,THE REMEDIES AVAILABLE ARE AS UNDER:-

If one or more of the signatories is not willing to complete the registration formalities then an application has to be made to the Sub-registrar of Assurances under section 36 of the Indian Registration Act, 1908. Thereafter the sub-registrar of Assurances will issue summons and after giving an opportunity to the person who has not remained present can proceed with the registration formalities. He shall make a noting in the document stating registration refused with regards to the party who has not remained present and can also deliver the document to the party who has applied for registration.

VII.TELEPHONE NO. OF STAMP DUTY AND REGISTRATION HELP LINE IN MUMBAI

With effect from 1.4.2003 Mumbai has honour to start India’s first stamp duty and Registration help line for Mumbai. The helpline telephone No. is: 226 345 67

VIII. The registration fees is payable on property, on higher of market value or agreement Value as decided under the Maharashtra Stamp Act, 1958 at 1% subject to maximum registration fees of ₹ 30,000/-.

Note- 9A was inserted by GN No. REG. 2008/CR/403/M-1 Dtd. 16-2-2009 whereby in the case of power of attorney given without consideration to father, brother, sister, husband, wife, son, daughter, granddaughter or to near relatives as defined under the Income Tax Act, 1961 (43 of 1961) the amount of registration fee shall be ₹ 100/- only.

IX. ANNEXURE

CHART SHOWING REGISTRATION FEES PAYABLE ON SOME IMPORTANT DOCUMENTS:-

1) For the registration of agreement of leave & license, if such single document is for one or more year Relating to the property situated; in Mumbai ₹ 1000

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