Tag: Rule 19

Supreme Court: Registration Authorities Can’t Demand Mutation Proof Before Registering a Sale
Supreme Court

Supreme Court: Registration Authorities Can’t Demand Mutation Proof Before Registering a Sale

The Supreme Court struck down sub-rules (xvii) and (xviii) of Rule 19 of the Bihar Registration Rules, 2019, holding them ultra vires the Registration Act, 1908. The Court ruled that the rule-making power under Section 69 does not authorize registering authorities to demand proof of mutation or title as a precondition for document registration, deeming such a requirement arbitrary and beyond the scope of the Act. Facts Of The Case: The case originated from challenges to the 2019 amendments to the Bihar Registration Rules, 1989, specifically the introduction of sub-rules (xvii) and (xviii) to Rule 19. These new rules empowered registering authorities to refuse registration of a sale or gift deed if the document did not mention, and the seller did not produce proof of, a "jamabandi a...
Supreme Court Rules Customs Duty Drawback Circular Has Retrospective Effect
Supreme Court

Supreme Court Rules Customs Duty Drawback Circular Has Retrospective Effect

The Supreme Court held that Circular No. 35/2010-Cus. dated 17.09.2010, which clarified the entitlement of merchant exporters to claim 1% All Industry Rate (AIR) customs duty drawback irrespective of availing CENVAT benefits, was clarificatory and declaratory in nature. Consequently, the Court ruled that the Circular must be applied retrospectively, ensuring uniform benefits from 2008 onwards. The judgment emphasized that clarificatory circulars, which resolve ambiguities in existing notifications without creating new rights, operate retrospectively to align with the legislative intent. The High Court's order denying retrospective application was set aside. Facts Of The Case: The appellant, M/s Suraj Impex (India) Pvt. Ltd., a merchant exporter of Soyabean Meal (SBM), claimed All Industr...