Unit 4 of Transfer of Property (syllabus: Module IV — Registration Act 1908 ss. 17, 18, 23, 25, 47 and 49; the Maharashtra Stamp Act 1958 — definitions, liability to duty, kinds of stamps and time of stamping). Below: what the unit covers, the provisions it turns on, and the cases an examiner expects you to name.
What this unit covers
- Which documents must be registered, and which may be?
- By when must a document be presented for registration, and what if it is late?
- From what time does a registered document operate, and what happens if it is not registered?
- What happens when a registering officer refuses to register?
- What follows from an instrument not being duly stamped?
- Who bears the stamp duty on an instrument?
Treat that list as a self-test: recite each topic's rule from memory before you open its cases.
Provisions
- Registration Act 1908, s. 17
- Registration Act 1908, s. 23
- Registration Act 1908, s. 47 and 49
- Registration Act 1908, s. 71 to 77
- Maharashtra Stamp Act 1958, s. 34
- Maharashtra Stamp Act 1958, s. 30
Leading cases
- No leading judgment is prescribed for this provision in this course.
- Mattapalli Chelamayya v. Mattapalli Venkataratnam: where the value of the stamp actually used covers more than the duty and penalty required for the document
- Duncans Industries Ltd. v State of U.P.: whether embedded plant is immovable decides whether its value enters the conveyance for duty