INDIAN REGISTRATION ACT 1908

REGISTRATION OF DOCUMENT UNDER INDIAN REGISTRATION ACT 1908

This write up is mainly as regard to registration provisions applicable in state of Maharashtra.

I. Registration is notice to public:-

Registration of various documents under Indian Registration Act-1908 (“the Act”) is notation of facts in the records of registration office.

The term registration is not defined under the Act. Registration is the process by which the record of such document is preserved and through observing certain procedure can be made available to the general public by Registrar. Therefore the registration is notice regarding registration of such document to the general public. Registered document becomes public document, such document can be inspected and certified true copy of the same can be obtained by anybody on payment of necessary fees and by observing the prescribed procedure. Certain registered document prevails over unregistered document. For example, registered non-testamentary document relating to movable or immovable property shall prevail over any oral agreement or declaration. However, pursuant to any oral agreement or declaration, if under such law delivery and possession of property given is considered as valid transfer, then such oral agreement or declaration will prevail over subsequent registered document. For example mortgage deposit of title deed will prevail over subsequently registered mortgage deed.

Registration is function/process of recording the contents of such document, its preservation and notation of facts on Registrar’s record also notice of such fact to the general public.

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

II. SOME IMPORTANT DOCUMENTS REQUIRING COMPULSORY REGISTRATION UNDER SECTION 17:-

1. Any instruments of gift of immovable property must be registered.
2. Sale/exchange etc. of immovable property of the value of ` 100 or more:
   
   Any non-testamentary instruments which purport or operate to create, declare, assign, limit or extinguish, whether in present or in future, any right, title or interest vested or contingent, of the value of ` 100/- and upwards to or in immovable property.
3. 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.
4. Leases of immovable property from year to year, or for any term exceeding one year, or reserving a yearly rent.
5. 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.
6. Agreement relating to the depositing title deeds where such deposit have been made by way of security for the repayment of loan or an existing or further debts.
7. Sale certificate issued by any competent officer or authority under any recovery act.
8. 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) 
9. Leave and License agreement for licensing any premises and tenancy agreements which has been entered into after 31-03-2000.
10. Any authority to adopt us on.
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.

However, there are certain exception & exemption provided in the above matter specified in section 17 for which one has to refer section 17(1A) and 17(2) of Indian Registration Act, 1908. Recently with effect from 01.04.2013 by amendment in section 7 of the act empower the government by order published in official gazette specify any document required for registration by joint sub registrar.

III. 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. Instruments acknowledging 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 for any term not exceeding one year, and leases exempted under section 17;

(cc) 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;

4. Instruments (other than wills) which purport or operate to create declare, assign, limit, or extinguish any right, title or interest to or in movable property;
5. Wills; and
6. Other document not required compulsory Registration as provided in section 17 of Registration Act.

IV.(A) PLACE FOR REGISTERING THE DOCUMENTS DEPENDS UPON SITUATION OF SUCH SUBJECT MATTER OF PROPERTY (SECTION 28)

The documents requiring compulsory registration or optional registration shall be presented for registration in the office of a Sub-Registrar within whose Sub-district the whole or some portion of the property to which such document related is situated.

(B) PERSONS WHO CAN PRESENT DOCUMENTS FOR REGISTRATION (SECTION 32)

1. By person/persons executing, or claiming under the same, or in the case a copy of a decree or order, claiming under the decree or order, or
2. By the representative or assignee of such person, or
3. By the agent of such person, representative or assignee duly authorized by power of attorney executed and authenticated in manner as under (Section 33):-

1. If the principal at the time of executing the power of attorney, resides in any part of India and the power of attorney executed before and authenticated by the Registrar or Sub-Registrar or any Magistrate within whose district the principal resides;

2. If the principal at the time aforesaid does not reside in India a power of attorney executed before and authenticated by a Notary Public or any court, Judge, Magistrate Council or Vice Council/Embassy or representative of the Central Government; who is authorized as such.

Such power of attorney obtained from abroad is required to be adjudicated in the state of Maharashtra in the office of the collector of stamps of respective area.

Provided that the following persons shall not be required to attend the registration office or court for the purpose of executing any such power of attorney as is mentioned in clause (a) and (b) of this section namely :

1. Persons who by reason of bodily infirmity are unable without risk or serious inconvenience so to attend;
2. Persons who are in jail under civil or criminal process; and
3. Persons exempt by law from personal appearance in court.

The above mentioned persons are exempt from appearing at registration office u/s. 38. In case of every such person the registering officer shall either himself visit such place or go to the house of such person, or visit to the jail in which he is confined, and examine him or to take care for this examination.

(C) PERSONAL PRESENCE OF THE PARTIES TO THE DOCUMENT

No document shall be registered under the Act, unless the persons executing such document or their representatives or assignee or agents authorized as aforesaid, appear before the registering office within 4 months from the date of execution of document, subject to provisions contained in Section 41, 43, 45, 69, 75, 77, 88 and 89 Provided that, if owing to unavoidable accident or urgent necessity all such persons do not so appear, the Registrar may direct that on payment of a fine not exceeding ten times the amount of the proper registration fee, in addition to the fine if any, payable U/s. 25, the document may be registered. As per recent amendment in section 32, when the document is presented by electronic means every document to be registered under this act whether such registration be compulsory or optional, shall be presented at the proper registration office.

V. PROCEDURE ON ADMISSION & DENIAL OF EXECUTION (SECTIONS 34, 35 & 36) & enquiry before registration by registering officer:-

To present document within time at normal fees or in case of delay payment at 10 time of Registration fees & appearance before registration office is required. However, if such document presented through electronic means the personal appearance shall not be required for which rules shall be made (section 34)

A. ADMISSION OF EXECUTION & REGISTRATION:

All the persons/parties executing the document should appear personally before the Registering Officer, or appearing by a representative, assignee or agent or through electronic means, as the case may be for which rules made in this be half shall be followed for examination of person.

Where the person executing the document is dead, and his representative or assignee appear before the registering officer and the registering officer is satisfied that they are the person they represent and they all admit execution of the document.

U/s. 36 of the Act if any person presenting any documents for registration or claiming under any document, which is capable of being so presented, desires the appearance of any person whose presence or testimony is necessary for the registration of such documents, the registering officer may, his discretion, call upon such officer or court as the state government directs in this behalf to issue a summons requiring him to appear at the registration-office, either in person or by duly authorized agent, as in the summons may be mentioned, and at a time and place named therein.

U/s. 58 of the Act particulars to be endorsed on documents admitted in registration:-

1. On every document admitted to registration, other than a copy of decree or order, or a copy sent to a registering officer u/s. 89, there shall be endorsed from time to time the following particulars namely:-

1. the signature and addition of every person admitting the execution of the document, and if such execution has been admitted by the representative, assignee or agent of any person, the signature and addition of such representative, assignee or agent;
2. The signature and addition of every person admitting the examined in the reference to such document under any of the provisions of this Act;
3. Any payment of money or delivery of goods made in the presence of the registering officer in reference to the execution of the documents, and any admission of receipt of consideration, in whole or in part, made in his presence in reference to such execution.

2. If any person admitting the execution of a document refuses to endorse the same, the registering officer shall nevertheless register it, but shall at the same time endorse a note of such refusal.

B. LANGUAGE OF DOCUMENTS

U/s. 19, If any document is duly presented for registration should not be in a language which the registering officer does not understand, and which is not commonly used in the district, the registering officer shall refuse to register the document unless it be accompanied by a true translation into a language commonly used in the district and also accompanied by a true copy of such document. This is in accordance with Section 62, that the original and, together with translated copy shall be filed in the registration office. The endorsements and certificate shall be made on the original and the translation shall be treated as if it were original. In Mumbai, document written in Marathi, English & Hindi languages are normally accepted. If it is in other language then with original document the translated certified copy in Marathi, English or Hindi is to be attached for registration.

C. DENIAL OF EXECUTION & REGISTRATION

If any such person appears to the registering officer to be a minor, an idiot or a lunatic, or if any such person by whom the document purports to be executed or is dead and his representative or assignee denies its execution, the registering officer shall refuse to register the document as to the person so denying, appearing or dead:

If any person admitting the execution of a document refuses to endorse the same, the registering officer shall nevertheless register it, but shall at the same time endorse a note of such refusal.

D. ORDER OF REFUSAL

The Sub-Registrar refusing to register a document, except on the ground that the property to which it relates is not situated within his sub-district shall, make an order of refusal and endorse the word “registration refused” on the document and, on application made by any person executing or claiming under the document, shall, without payment and unnecessary delay give him a copy of the reasons so recorded.

E. APPEAL TO REGISTRAR AGAINST THE ORDER OF SUB-REGISTRAR REFERRING REGISTRATION ON GROUND OTHER THAN DENIAL OF EXECUTION U/S. 72

U/s. 72, an appeal can be made against an order of Sub-Registrar refusing to admit a document to registration (whether the registration of such document is compulsory or optional) to the Registrar to whom such Sub-Registrar is subordinate. The appeal has to be made within thirty days from the date of the order, and the registrar may reverse or alter such order. Such registration shall take effect as if the document had been registered when it was duly presented for registration. The Registrar may, for the purpose of any enquiry U/s. 74, summon and enforce the attendance of witness and compel them to give evidence, as if he were a civil court, and he has the right to direct by whom the whole or any part of the cost of any such enquiry shall be recovered/paid.

F. SUIT IN CASE OF ORDER OF REFUSAL BY REGISTRAR (U/S. 77)

Where the Registrar refuses to order the document to be registered, any person claiming such document as his representative, assignee or agent may, within thirty days after the making of the order of refusal, institute case in the Civil Court within the local limits of whose original jurisdiction is situate the office in which the document is sought to be registered.

 G. GROUNDS FOR NON-REGISTRATION OF A DOCUMENT.

1. Document written in language not understood by registering officer and which is not commonly used in the district.
2. Documents containing interlineations, blanks, erasures or alterations, unless such change is with initial or sign of all parties to the document.
3. Description of property and maps or plans not provided in the document. For instance, houses in towns shall be described as situated on the north or other sides of the street or road to which they face and by their numbers if the houses in such street or road are numbered. Also in all city surveyed areas, cadastral survey, maps and records shall also be described in respect of houses & lands.
4. Documents which is opposed to public policy.
5. Documents to which notification is issued if any by any other authority.
6. Documents without valid presentation not executed as laid down under the Act and by any reason by which the Registering officer is not satisfied.
7. All requirements for registration are not complied with.

Note: Sub-registrar can refuse to register a document on the ground that the property to which it relates is not situated within his sub-district. Non-Registration of a document on accounts of the document which is not duly stamped is only procedural error and can be cured u/s. 87 of the Act. Similarly nothing done in good faith pursuant to this Act or any Act hereby repealed by any registering officer cannot be laid invalid merely by reason of any deficit in his appointment procedure.

H. EFFECTS OF NON-REGISTRATION OF DOCUMENTS REQUIRED TO BE REGISTERED (U/S. 49)

Any document requiring compulsory registration u/s. 17 or by any provision of the Transfer of Property Act, 1882, if not registered, no document shall-

1. Affect any immovable property comprised therein, or
2. Confer any power to adopt, or
3. Be received as evidence of any transaction affecting such property or conferring such power, unless it has been registered.

(Provided that an unregistered document affecting such property and required by this Act or the Transfer of Property Act, 1882 to be registered may be received as evidence of the contract in a suit for specific performance under Chapter II of the Specific Relief Act, 1887 or as evidence as part performance of a contract for the purpose of section 53A of the Transfer of Property Act, 1882 or as evidence of any collateral transaction not required to be effected by a registered instrument).

VI. NECESSITY FOR REGISTRATION

CERTAIN REGISTERED DOCUMENTS RELATING TO LAND TO TAKE EFFECT AGAINST UNREGISTERED DOCUMENTS. (U/S. 50):-

1. Every document of the kinds mentioned in clause (a) (b) (c) and (d) of section 17, sub-section (1) and clause (a) and (b) of section 18, shall, if duly registered, take effect as regards the property comprised therein against every unregistered document relating to the same property, and not being a decree or order, whether such unregistered document be of the same nature as the registered document or not. In other words the documents requiring compulsory registration have more impact than unregistered documents.
2. Nothing in sub-section (1) applies to lease exempted under the proviso to sub-section (1) of section 17 or to any document mentioned in sub-section (2) of the same section, or to any registered document which have no priority under the law in force at the commencement of this Act.
3. Non-registered document will put the title of the owners over such property in jeopardy & lead to litigations.
4. Failure to register the document which is required to compulsory register under other legislations or law then in such case all consequences under that law would apply. These are the consequences to be faced by such person under that relevant law. For example, trustees of Mutual Fund Trust should apply for registration, failure to which SEBI Regulation will apply.

Explanation- In cases where act no. XVI of 1864 or the Indian Registration Act, 1866 was in force in the place and at the time in and at which such unregistered document was executed “unregistered” means not registered according to such Act, and where the document is executed after the first day of July 1871, not registered under the Indian Registration act, 1871 (8 of 1871) or the Indian Registration Act, 1877 (3 of 1877) of this Act.

OTHER BENEFITS & NECESSITY FOR REGISTRATION OF DOCUMENTS:-

5. Generally, registered documents are admissible as evidence in court of law. In other words, some unregistered documents are considered as invalid document and may not be accepted as evidence in court of law.
6. Registered Documents safeguards the interest of purchaser as it takes effects in respect of property comprised therein as against every unregistered documents relating to the same property. In other words, registration of documents preserves the title of purchaser as regard to such property.
7. The Registered document is the notice to the public at large in respect of particular property, which is subject matter of registration. Registration is a process by which such fact and contents of the same are recorded in the government records maintained by the Registrar, which can be made available to the any body – including public at large.
8. The payment of stamp duty and registration of documents in respect of flat, gala, shop, office, property and shares in co-operative society is advisable. The two circulars issued by the Commissioner of Co-operation and Registrar of Co-operative society, namely:-

1. Circular dtd. February 18, 1994 regarding Payment of stamp duty & Registration of Documents.

2. Circular dtd. July 8, 1996 regarding precaution to be taken before registering Co-op. Housing Society.

These circulars give direction to the co-operative society to transfer of shares of outgoing members only, if proper stamp duty is paid and documents is duly registered.

There are many documents as prescribed under the act as discussed earlier which requires compulsory registration.

9. As per amendment effected on 25-9-2001 under the Indian Registration Act, 1908. Registration is made compulsory in respect of certain immovable properties including transfer of flat in registered co-operative housing society.
10. In recent time, many properties purchased are financed by borrowing through various financiers. Housing loan is financed by banks, financial institutions etc. The disbursement of loan is made by such financiers only on submitting originally registered documents. Sometimes, such financier insists to have earlier chain of documents duly registered before disbursement of loan. For such types of finances in respect of property, registration is pre-condition of finance. It is proposed to impound documents on which proper stamp duty is not paid, such financial institute are proposed to held is able for such stamp duty.
11. Registration is normally done only after payment of proper stamp duty as regards to those documents. A registered document serves as a proof of payment of proper stamp duty. However, the sub-registrar can refuse acceptance of document for registration on the fact that the proper stamp duty has not been paid. The reason for the same is that the sub-registrar is not a collector, who can impound the documents. For determination of proper stamp duty, party has remedy to approach collector of stamps for adjudication. If proper stamp duty is paid & other requirements are satisfied, generally Registrar registers such document.
12. With effect from 1-4-2003, under Section 50 C of Income Tax Act, 1961, the market value calculated for the purpose of stamp duty is accepted by Income Tax Department as base for valuation of property for capital gain computation purpose. Stamp Duty Authority calculates this stamp duty as per Government Ready Recknor. Registration department registers documents only on payment of proper stamp duty. Hence, the registered documents reflects true market value on which stamp duty is paid and for capital gain purpose income-tax department accept the value determined by stamp duty and registration authorities.
13. The Registrar or Sub-Registrar while registering any agreement for purchase or sale of an immovable property having higher of recknor value or agreement value adopted is ` 30 Lakh and more, are required to file annual information return (AIR) u/s 285 BA of Income Tax Act, 1961. The AIR provides tool for checking & crosschecking of such transaction of immovable property of ` 30 Lakh and above.
14. As per the amendment dtd. 24-9-2001 in Indian Registration Act, 1908 which specified that section 53A of Transfer of Property Act, document executed in part performance of the contract requires compulsory registration.
15. With effect from 01.06.2013 union budget proposes to deduct 1% TDS on purchase of any immovable property having agreement value above Rs. 50 lakh.

PROCEDURE TO REGISTER DOCUMENTS WHEN A PERSON WHO HAS EXECUTED THE DOCUMENT WHO IS DUE TO ILLNESS OR HOSPITALIZATION, IS UNABLE TO VISIT REGISTRAR OFFICE

In such circumstance on perusing the matter to Registering authority, by collecting visit fees the sub-registrar has to visit such place or hospital and complete the registration formalities.

One has to comply with the procedure and requirement for registration of immoveable property including flat, shops, commercial premises etc. as discussed hereinafter under section 69 there are many powers of inspector general vested to superintendent registration office and make rules consistent with Acts. (Refer Section 69(1)a TO 69(1)K & 69(2))

VII. 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 should be typed/printed on one side in black ink on 60 GSM paper. It is better to pay the proper stamp duty 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. Visit 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 bank 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 generally accepted by Pay Slip of Bank. It is better to pre check at concern registrar office the exact registration fees payable. Registration fees are to be paid on value of such property rounded off nearest to rupees in thousands. Collector of area who has collected proper stamp duty.

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 on every 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.in for public data entry and enter your data in is sarita public data entry module than book your token by phone or through internet. 

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 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 provides help to determine true market value of property.

9. For payment of registration fees by government challan or pay-order or bank draft of bank is to be produced. Computer charges/scanning charges etc. based on number of pages in documents are to be paid at Rs.` 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, 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.

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 can not 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), (Property tax bill) 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 C.T.S. No. survey no, CS no. & Village/Division etc. may help to justify the calculation of proper market value of such property.
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 or not exceeding two 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 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 (Ghosana Patra) 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 person photos, should be authorized by proper resolution, seal & sign.
18. The sub-registrar first obtains signature of parties and there after 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 which should be preserved with agreement.
20. The party has to submit the copy of pay order / demand draft/R.B.I. 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 by challan / pay order / demand draft 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.
22. The registrar also insists for production and preservation of following documents copies by the parties to the agreement:-

1. Original stamp duty paid receipt. (earlier manual receipts were issued)

2. Franking machine receipts/stamp vendor’s bill/stamp duty paid receipt issued by bank.

3. Copy of challan/franking receipt of bank/bank slip/stamp vendor’s bill through which stamp duty and registration charges are paid, if any or copy of pay slip / demand draft of required registration charges.

23. Particularly, for transfer of land, No Objection Certificate (NOC) under Urban Land Ceiling Act, (if applicable) irrespective of its area in Mumbai.
24. 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.
25. 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 can not 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.
26. For Registration of Documents in Mumbai the Joint Sub-Registrar office is divided on many jurisdiction basis are us per its area.
27. 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 recently introduces a new procedure for franking to curb malpractices during registration of documents.

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 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.

An official said a record of the emails/sms sent by the bank will be duly maintained. Documents will not be registered if there is no evidence of franking being done at the particular bank.

The document should be typed in black inked on one side of 60 GSM paper. Please leave proper margin on document.

28. Obtain original documents/agreement duly registered within about one hour or so. This denotes the complete procedure for registration of document of immoveable property in Mumbai.

VIII. PROCEDURE TO COLLECT THE PENDING OLD DOCUMENTS WHICH WERE SEND/LODGED FOR REGISTRATION

First of all one has to go through the receipt of registration issued by the Sub-registrar in which the department generally mentions or put the remark on such receipt regarding pending requirement for registration. Due to such pending matter it is also not indexed. Reason for such pending document for registration may be under:-

1. Pending for admission of execution in front of sub-registrar by certain parties to the document.

2. Pending NOC/Income Tax Clearance Certificate etc. were statutorily required at that relevant time have not been submitted subsequently such as :

1. NOC under Urban Land Ceiling Act not attached when it is statutorily required.
2. Income Tax Clearance Certificate U/s. 230 A was supposed to be attached up to 31-5-2001. Since, 1-6-2001 the requirement of Section 230 A is done away and even Income Tax Authority does not issue the same. Now, the Income Tax Clearance Certificate is not called for in respect of old pending documents.
3. NOC in Form No. 37–1 from appropriate authority which was mandatory prior to 1-7-2002. Party should pursue the matter to registration authority that now it is not possible to obtain such NOC from Income Tax Department and pending registration be completed.
4. With effect from 17-8-2000, the registrar accepts documents which have no such pending deficiency except the deficiency in respect of non-admission of execution in front of sub-registrar.

Collection of deficit in payment of stamp duty as per market value and balance Registration fees, if any, payable thereon.

1. Any other reason or proof of further pending details, for examples the property is in respect of Government order which is falling under weaker section, property sold under Government control order and the Government Control order which was not submitted earlier can be submitted now. For determination of proper value of property and deficit stamp duty thereon, one has to inquire the matter of pending registration at Registrar Office and comply with requirement. Prior to 1.10.1995, the documents were sent to Pune for indexation etc. which procedure has been discontinued w.e.f. 1-10-1995. Recently certain documents have been received back from Pune and remaining documents are expected to be back in Mumbai within some month’s time for which one can inquire and collect it from concerned Registration office. Practically for pending document almost all pending requirement is done away with in such case. Registrar generally calls for balance & deficit` payment of stamp duty, Registration charges & token penalty.

IX. 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 the deed of confirmation 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. The deed of confirmation narrating the facts and particulars of original document is to be prepared on ` 100/- stamp paper. Proper stamp duty along with penalty up to the date of registration is to be paid on the original document. It is better to pre-check in respect of old document the proper payment of duty and penalty, if any thereon before the registration of such original document as annexure to the confirmation deed/ declaration, as the case may be. Many times such old document to be adjudicated through collector and then the Joint Sub-Registrar registers it.
4. Generally, such confirmation deed is to be signed by all parties to the document. However, when it is difficult to get sellers consent on such confirmation deed, subject to compliance of certain formalities, it is also possible to get declaration registered even if it is signed by purchaser alone as a self declaration.
5. 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 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 confirmation stating all the facts of original deed and happening of unfortunate event of vendor’s death. This deed of confirmation is to be signed by the purchaser and all the legal heirs of the vendor. This deed of confirmation and its attached annexure i.e., original deed along with 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. However, the deed of confirmation only will be registered.

X. THE DATE FROM WHICH THE REGISTRATION FOR LEAVE AND LICENCE AND TENANCY AGREEMENT MADE COMPULSORY

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.

I. Registration fees paid on various dates are as under :

Period	Maximum Registration fees
a. 1.1.1984 to 31-8-1995	` 5,000/-
b. 1.9.1995 to 31-3-1997	` 10,000/-
c. 1.4.1997 to 31-3-2003	` 20,000/-
d. 1.4.2003 and onwards	` 30,000/-

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.

Even if the Registration is pending and indexed now by the registrar, the maximum registration fees payable is what is stated above at relevant period of lodging of document to registrar office. The stamp duty is payable on higher of agreement value or market value of property as per Stamp Duty Ready Recknor. The Registration charges are also payable on value determined by the Stamp Duty authority.

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. 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 registration procedure, modality, fees and all other registration formalities.

II. Example of payment of Registration fees;

Suppose document having property market value of ` 40 lakhs having 70 pages, including other annexure then the registration

a. fees payable as under :

Particulars		Amount `
-	1% of market value subject to maximum registration fees	30,000
+	70 pages of agreement. Charges per pages at ` 20 towards computer service charges/ scanning etc.
=	70 x 20 = ` 1400	1,400
	Total `	31,400

Out of above, ` 30,000/- is to be paid by RBI challan or pay slip/any bank's demand draft or as per Procedure of that area Registrar and ` 1400 in cash. Bank drafts of nationalized banks are also accepted by the Sub-registrar.

XI. 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.

XII.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

XIII.REGISTRATION FEES PAYABLE ON SOME IMPORTANT DOCUMENTS ON LEAVE & LICENCE.

For the registration of agreement of leave & license, if such single document for one or more years Relating to the property situated;

a)	In the area of limits of a – Municipal corporation	` 1000
b)	In any other area Temporarily stayed	` 500

The maximum registration fee is leviable at 1% subject to maximum fees of ` 30,000/- on higher of market value or agreement value on registration of Immovable property agreement.

The government has removed upper cap as regard to maximum registration fees at ` 30000/- on 17-2-2009. Vide GN No. REG. 2008/CR/403/M-1 Dtd. 16-2-2009.

However, to this removal of upper limit of registration fees of ` 30,000/- the temporarily stayed is granted by order no. RGN. 2009 ICR. 56/1 dtd. 1-3-2009.

The registration fees is payable on property, on higher of market value or agreement Value as decided under the Bombay 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, grand daughter or to near relatives as defined under the Income Tax Act, 1961 (43 of 1961) the amount of registration fee shall be ` 100/- only.

ANNEXURE

1. CHART SHOWING REGISTRATION FEES PAYABLE ON SOME IMPORTANT DOCUMENTS:-

For the registration of agreement of leave & license, if such document is Relating to the property situated;

a)	In the area of limits of a –Municipal corporation	` 1000
b)	In any other area	` 500
2)	Conveyance deed, Sale deed, Agreement for sale, Gift deed, Lease deed, Release deed, Development agreement, Surrender of lease with consideration, Transfer of tenancy, Creation of tenancy.	1% of market value of property determined for stamp duty purpose or ` 30,000 whichever is Less.
3)	Surrender of lease/Tenancy without consideration	` 100/-
4)	Will	` 100 (Registration is optional)
5)	Exchange of property	1% of market value of the Property of the greatest value or ` 30,000 which ever is lower.
6)	Partition	1% of market value of the share or shares remaining after separating largest share or ` 30000 which ever is Lower.
7)	Power of Attorney	1) Fees for attestation of general or specific power of attorney is ` 25. 2) Fees for registration of general or specific power of attorney (to specified nearest relatives) ` 100. 3) Fees for other types of power of attorney is 1% of market value of the property or ` 30,000 which ever is lower.
8)	Affidavit, Declaration, Indemnity bond, Irrevocable Power of Attorney (Simple).	Registration fee is ` 100/- Registration is not compulsory. It can be Notarized.
9)	Deposit of title deeds, Pawn, Pledge or Hypothecation (Deed, Agreement or Letter), Housing Loan, Mortgage Deed, Further charge	1% of loan secured or ` 30,000/- whichever is less.

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

However, Part II of the Budget proposal of Finance Minister Government of Maharashtra 2013-14 item no. 16 reproduced here.

Budget Item no. 16. If proper stamp duty is paid on a registered agreement to sell, treating it as deemed conveyance and subsequently a conveyance deed is executed without any modification then such conveyance shall be treated as supplementary documents under section 4 and a duty of Rs. 100 only shall be charged. Article 25 will be amended accordingly.

INCREASE IN UPPER LIMIT OF REGISTRATION FEES IS TEMPORARILY STAYED;-

The maximum registration fee is leviable at 1% subject to maximum fees of ` 30,000/- on higher of market value or agreement value on registration of Immovable property agreement.

The government has removed upper cap as regard to maximum registration fees at ` 30,000/- on 17-2-2009. Vide GN No. REG. 2008/CR/403/M-1 Dtd. 16-2-2009.

However, to this removal of upper limit of registration fees of ` 30,000/- the temporarily stayed is granted by order no. RGN. 2009 ICR. 56/1 dtd. 1-3-2009.

The registration fees is payable on property, on higher of market value or agreement Value as decided under the Bombay Stamp Act, 1958. Therefore, on many document as stated above, the present registration fees is at 1% subject to maximum registration fees of ` 30,000/-.

XIV. REGISTRATION BY APPOINTMENT ADVANCE TOKEN BOOKING FACILITY BY PHONE OR ON WEB SIDE THROUGH INTERNET

1. Advance token will be given only one day in advance on telephone or well in advance through internet.
2. Advance token booking will be confirmed if party has submitted the copy of the Pay order between ‘5’ to ‘6’ by one day in advance else the Token may be cancelled.
3. Where Token has been cancelled because of not submitting the copy of Pay order in their place the party who comes first with all required paper they will be given token.

4. 51 Token shall be issue per day and the same will be registered on the same day. Out of such token some token are issued through internet days in advance.
5. If the clients does not appear as per the time given while booking the Token they shall be given the last Token i.e. after Token no 51 & document shall be registered.

6. While Token Booking in advance purchaser must give his Name, Phone No, Description of Property, Stamp Duty Paid, C.T.S. no, village (advance Token shall not be given to power of attorney holder) etc. details as called by.
7. Document for Registration shall be accepted as per token chart only Variation of name found in Token chart shall not be accepted for Registration. Detail chart of such token issued is kept on Notice Board of joint sub-Registrar of that charge
8. At a time only one token shall be given.
9. If any misuse connected with issue of token is detected then a Police Complaint may be lodge.
10. 10)It is better to obtain token on Internet as it is given well in advance while on telephone it is issued only one day in advance.
11. The government website through which e registration token booking number can be obtained. For such token booking through website, contact igrmaharashtra.gov.in
12. For token booking through phone one has to contact the office of the joint sub-registrar of respective area (which starts at 10:00 ‘O’clock) on the day before the day of registration. For obtaining contact number of the joint sub-registrar of respective area for token booking through phone contact stamp duty helpline phone No. 22634567.
13. Through e-search in IGR Maharashtra website, one can avail the facility e-search of registered documents which are registered from Jan 2002 to onwards.

Note: With effect from 01/04/2003 Mumbai has honour to start India’s first stamp duty and registration help line for Mumbai. The Helpline no.: 22634567.

XV. News from Times of India as regard to new Franking procedure introduced by Maharashtra state Government.

For detail has regarded to  recently amended in franking procedure, please read the detail news published in Times of India on 04/04/2011. The said news is reproduced as under:-

MAHARASHTRA GOVERNMENT ALTERS FRANKING PROCESS

Banks Will SMS Details To Sub-Registrar’s Office Directly.

The Maharashtra state recently introduces a new procedure for franking to curb malpractices during registration of documents.

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 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.

An official said a record of the emails/SMS sent by the bank will be duly maintained. Documents will not be registered if there is no evidence of franking being done at the particular bank.

However, advocate Vinod Sampat, Registration Fee and Stamp Duty Payers Association, said, “We will approach the chief Minister as the common man will be unduly harassed.” Sunita Gupta, an expert on Registration and Stamp Duty, said, “In case one decides to get documents registered at another sub-registrars office, he will have to visit the bank again.”

The Times of India above news Report, titled as “PAPER WORK” reflects list of documents as under.

1. Sale agreement
2. Conveyance
3. Exchange of property
4. Gift deed
5. Lease agreement
6. Leave and license agreement
7. Security bond/mortgage deed
8. Transfer

A Report titled under heading “THIRD EYE” published in the Times Of India on 22^nd April, 2011 reproduced as under:

XVI. Central registry to check Home loan frauds

Fraudsters will soon find it difficult to dupe banks by mortgaging the same property with two lenders or selling mortgaged property. The reserve bank of India has announced the operationalization of central database that will contain details of all property against which loan has been advanced.

The Central Registry of Securitization Asset Reconstruction and Security Interest of India (CERSAI), a government company licensed under section 25 of Companies Act-1956, has been incorporated to operate and maintain the Central Registry under the provision of the securitization and reconstruction of financial assets and enforcement of security interest Act, 2002 (SARFAESI Act).

R.V.Verma, Chairman and Managing Director, National Housing bank, has been given additional charge as the registrar of Central Registry for three months, and he will also be the Managing Director and CEO of CERSAI.

The Central Registry was seen as crucial for the effectiveness of the SARFAESI Act-the legislation enacted in 2002 to enable banks recover funds from loans that have gone bad . This is possible by either restructuring the loan or enforcing security and selling the mortgaged assets. The central registry is also an important for the development of the home loan market as lenders can now be sure that the property offered as a security has a clear title.

The creation of the registry was announced by the finance minister in his budget speech for 2011-12. Following the announcement, the finance ministry notified the establishment of the registry to prevent frauds in loan cases involving multiple lending from different banks on the same immovable property.

RBI said that the registry become operational on March 31, 2011. Initially, transactions relating to the SARFAESI Act will be registered in the registry. Interestingly, unlike credit information bureau Cibil, where borrower information is accessible only by lenders, the records maintained by the Central Registry will be available for search by any lender or any other person. Now registration office remains open from 7am to 9pm in shifts.

XVII. Recent amendment in section 89A, 89B, 89C & 89D  of Registration Act 1908 are highlighted (for details refer respective section) as under:-

89A.  Copies of court decrees, attachment orders etc. (as specified in section) in respect of immovable properties to be send to registering officer and filed and the same is to be register in accordance with rule made in this behalf.

89B.  Notice to be sent to registering officer by mortgagor in case of mortgage by depositing title deeds, and provision for compensation in favour of subsequent transferees.

89C.  This section stipulates that punishment for imprisonment from 1 to 3 years, fine for certain offence along with fees payable to registering authority.

80D.  The state Government may, by notification in the official glitter vested with power to make rules for the purpose of section 89A & 89B for filling of true copies of documents and notice referred in section 89A & 89B.