Search By Topic: Revenue Law

1. (SC) 07-04-2025

A. Registration Act, 1908 (16 of 1908), Section 17, 69 (a) to (j); Section 22A, 22B (State amendment of Tamilnadu) – Registration Rules, Rule 55A(i) (State Amendment of Tamilnadu) -- Registration of sale deed – Refusal to register -- Power of Registrar – Rule 55A(i) declared ultra vires the 1908 Act -- None of Clauses (a) to (j) of Section 69 provides for framing Rules conferring power on the registering authority to refuse registration of a document of transfer -- No provision under the 1908 Act confers power on any authority to refuse registration of a transfer document -- Unless documents are produced evidencing title as required by Rule 55A(i), registration of the sale deed shall be refused.

Held, registering officer is not concerned with the title held by the executant -- He has no adjudicatory power to decide whether the executant has any title -- Even if an executant executes a sale deed or a lease in respect of a land in respect of which he has no title, the registering officer cannot refuse to register the document if all the procedural compliances are made and the necessary stamp duty as well as registration charges/fee are paid – Rule-making power u/s 69 cannot be exercised to make a Rule that is inconsistent with the provisions of the 1908 Act -- Due to the inconsistency, Rule 55A(i) declared ultra vires the 1908 Act.

(Para 11-15)

B. Registration Act, 1908 (16 of 1908), Section 17 -- Registration of sale deed/ Lease deed – Power of Registrar -- Effect of wrong registration -- Under the scheme of the 1908 Act, it is not the function of the Sub-Registrar or Registering Authority to ascertain whether the vendor has title to the property which he is seeking to transfer -- Once the registering authority is satisfied that the parties to the document are present before him and the parties admit execution thereof before him, subject to making procedural compliances, the document must be registered -- The execution and registration of a document have the effect of transferring only those rights, if any, that the executant possesses -- If the executant has no right, title, or interest in the property, the registered document cannot effect any transfer.

(Para 15)

9. (SC) 03-01-2025

A. Indian Stamp Act, 1899 (2 of 1899), Section 47A(1) -- Registration of document -- Reference to Collector – Nature of -- Registering Officer, after registration of the document, can refer the same for adjudication before the Collector, if he has reason to believe that there was deliberate undervaluation of the property -- Such a reference is not a mechanical act, but the Registering Officer should have a basis for coming to prima facie finding of undervaluation of the property -- Duty is enjoined upon the Registering Officer to ensure that Section 47-A(1) does not work as an engine of oppression nor as a matter of routine, mechanically, without application of mind as to the existence of any material or reason to believe the fraudulent intention to evade payment of proper Stamp Duty.

-- The expression ‘reason to believe’ is not synonymous with subjective satisfaction of the officer. The belief must be held in good faith, it cannot be merely a pretence. It is open to the Court to examine the question whether the reasons for the belief must have a rational connection or a relevant bearing to the formation of the belief and are not irrelevant or extraneous to the purpose of the section. The word ‘reason to believe’ means some material on the basis of which the department can re-open the proceedings. However, satisfaction is necessary in terms of material available on record, which should be based on objective satisfaction arrived at reasonably.

(Para 21)

B. Indian Stamp Act, 1899 (2 of 1899), Section 47A(1) -- Registration of document – Reference to Collector – Undervaluation property – Material to support – Roving enquiry – Permissibility of -- It is not permissible for the Registering Officer to undertake a roving enquiry for the purpose of ascertaining the correct market value of the property -- If the Registering Officer is bona fide of the view that the sale consideration shown in the sale deed is not correct and the sale is undervalued, then it is obligatory on the part of the Registering Authority as well as the Special Deputy Collector (Stamps) to assign some reason for arriving at such a conclusion -- In such circumstances, if the document in question is straightway referred to the Collector without recording any prima facie reason, the same would vitiate the entire enquiry and the ultimate decision.

(Para 27)

C. Indian Stamp Act, 1899 (2 of 1899), Section 47A(1) -- Tamil Nadu Stamp (Prevention of Undervaluation of Instruments) Rules, 1968, Rule 4, 6, 7 -- As per Rule 6 of the Rules 1968, after passing the provisional order, it is obligatory on the part of the Collector to communicate the market value of the property and the duty payable by the parties concerned in Form II – After the issue of Form II, the parties concerned have to be given an opportunity to submit their representation in respect of determining the market value of the subject property -- Thereafter, as contemplated in Rule 7 of the Rules 1968, the Collector, after considering the representation if received in writing and the submissions that might have been urged at the time of hearing or even in the absence of any representation from the parties concerned, proceed to pass the final order -- Collector (Stamps) directly issued the final order in violation of the Rules 4 and 6 – High Court set aside orders passed by Chief Revenue Controlling Officer-cum-the-Inspector General of Registration – Appeal dismissed.

(Para 2, 30-32)

29. (P&H HC) 17-09-2024

A. Punjab Tenancy Act, 1887 (XVI of 1887), Section 4(3)(5)(6) – Landlord -- Tenant -- Gair marusi tenant -- Merely because appellant is recorded as ‘Gair Maurusi’ in the revenue record, does not mean that he is a tenant over the suit property – There can be no tenancy unless there is a condition of payment of rent, though the rent may be payable in cash, kind or service etc. -- Held, it is inconceivable that there can be any tenancy without the condition of payment of rent, unless there is a contract to the contrary, absolving the tenant the liability to pay rent.

(Para 14, 15)

B. Punjab Tenancy Act, 1887 (XVI of 1887), Section 4(3)(5)(6) – Gair marusi tenant – Trespasser -- Adverse possession -- A party to the litigation cannot be allowed to take contrary stands to suit his convenience -- When in the earlier two litigations, it was ordered by the courts that appellant could be dispossessed in due course of law, he changed the stand in next litigations taking contrary plea that he had become owner of suit property by adverse possession -- In none of the earlier litigations decided earlier, he has been held to be tenant in the suit land, though his plea of possession has been upheld with further direction that he cannot be dispossessed except in due course of law – No evidence that tenancy was ever created and as such, his possession over the suit land is nothing less than that of a stranger / trespasser.

(Para 19)

C. Punjab Tenancy Act, 1887 (XVI of 1887), Section 4(3)(5)(6) – Punjab Security of Land Tenures Act, 1953 (10 of 1953), Section 9 --  Tenant of land – Eviction -- Jurisdiction of civil court --  When the person is inducted as a tenant on payment of rent and the rent is not paid --  Civil Court will not have jurisdiction and the landlord will have to seek his remedy before the Revenue Authorities to seek ejectment of such tenant or a tenant holding over, under the provisions of Punjab Tenancy Act, 1887 to be read with the provisions Punjab Security of Land Tenure Act.

(Para 22)

D. Punjab Tenancy Act, 1887 (XVI of 1887), Section 4(3)(5)(6) – Punjab Security of Land Tenures Act, 1953 (10 of 1953), Section 9 --  Gair marusi tenant – Suit for possession – Jurisdiction of civil court --  When the possession of person concerned on the suit land is without payment of rent, such as person is no more than a stranger or trespasser over the suit property -- In such a situation, his possession, howsoever long it may be, cannot be considered in the capacity of tenant in view of the definition of ‘landlord’, ‘tenant’ and ‘rent’ -- In this eventuality, it is only the Civil Court, which will have the jurisdiction to pass the decree of possession in favour of the landlord – Suit for possession decreed.

(Para 22, 23)

37. (P&H HC) 20-08-2024

Haryana Land Revenue Act, 1887 (XVII of 1887), Section 13, 15, 16 -- Haryana Land Revenue Rules, Rule 15 -- Appointment of Lambardar – Less educated candidate – Less land holding – Effect of – Choice of Collector :

-- Respondent no. 4 recommended by Assistant Collector Ist Grade and Assistant Collector IInd Grade. Although, the Collector is not bound by the recommendation made by the Revenue Authorities in favour of a candidate; however, due consideration is to be accorded to such recommendations as they are in a position to assess the suitability of a candidate and such recommendation would have some persuasive value.

-- Respondent No. 4 has about 7 acres of land, which is sufficient to be taken into consideration for the purpose of security of revenue, collected by the Lambardar -- Moreover, land revenue stood abolished in both the State of Punjab and Haryana, long back, thus owning land by the candidates for the post of Lambardar would not be of much significance any further.

-- Respondent no. 4 acquitted in criminal case under Section 170 and 420 IPC.

Learned Collector is the main authority for appointment of the Lambardar -- It is the Collector, who not only appreciates the antecedents of all the candidates in the fray but also personally interacts with them -- Merely because the petitioner is more educated or holds slightly more land than respondent No. 4, it cannot be said that the choice made by learned Collector, keeping in view all the relevant considerations, is illegal or perverse – Writ petition dismissed.

(Para 7-9)