Stamp Duty - The Legal Chamber

Illegal Memo Struck Down: Supreme Court Says Registration Certificate is Enough, No Need for Registrar’s Recommendation

3Mar

By The Legal ChamberNo Comments

Supreme Court

Illegal Memo Struck Down: Supreme Court Says Registration Certificate is Enough, No Need for Registrar’s Recommendation

In this judgment, the Supreme Court held that executive mandates imposing superfluous requirements beyond statutory provisions constitute illegality in administrative law. It ruled that requiring a Cooperative Registrar's recommendation for stamp duty exemption under Section 9A of the Stamp Act is irrelevant and unnecessary, as a society's registration certificate is conclusive proof of its existence under Section 5(7) of the Cooperative Societies Act. Facts Of The Case: The appellant, Adarsh Sahkari Grih Nirman Swawalambi Society Ltd., a cooperative society registered under the Jharkhand Self-Supporting Cooperative Societies Act, 1996, challenged an executive memorandum issued by the Principal Secretary of the Registration Department, Jharkhand. The impugned Memo No. 494, dated Fe...

Supreme Court: Decree for Specific Performance Does Not Create Title, So Assignment Deed Need Not Be Registered

The Supreme Court held that a deed assigning a decree for specific performance of a sale agreement concerning immovable property does not require mandatory registration under Section 17(1)(e) of the Registration Act, 1908. This is because such a decree does not itself create, assign, or extinguish any right, title, or interest in the immovable property; it merely confers a right to seek performance through court execution. Facts Of The Case: The appellants are the legal heirs of a judgment-debtor against whom an ex-parte decree for specific performance of a sale agreement concerning immovable property was passed on 13.09.1993. The first respondent, Shanmugam, claimed to be the assignee of this decree by virtue of an assignment deed dated 17.07.1995. In 2004, the assignee filed an e...

Registered Release Deeds Are Binding: Supreme Court Sets New Precedent in Family Partition Case

The Supreme Court held that unregistered partition deeds can be used collaterally to prove severance of joint family status and subsequent separate possession. Valid registered release deeds by coparceners are immediately effective to sever their interest, not contingent on being "acted upon," and can create an equitable estoppel against future claims. Facts Of The Case: The case involves a partition suit concerning the joint family property of Pillappa, who died in 1969. The plaintiffs, his sons and daughters, sought division of Schedule A properties (ancestral) and Schedule B properties (purchased jointly in the names of defendant no. 5, a son, and defendant no. 6, a son-in-law). Defendant no. 5 contested, claiming a prior partition between him and plaintiff no. 1 in 1972 via an ...