Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal / NCLT & Others
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
In Favour Of: New
---- In Favour Of ----
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
Situ: ?
State Name or City name of the Court.
Eg: Madhya Pradesh, Orissa, Hyderabad

Use comma for multiple locations.

AY/FY: New?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

---------------- For section wise search only -----------------


Statute Type: ?
This filter alone wont work. 1st select a law > statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----
  • Select the statute first, to see the sections list

Accuracy Level ~ 90%



TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        whatsappJoin Channel
        Showing Results for : Reset Filters
        Case ID :

        1954 (3) TMI 89 - SC - Indian Laws

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        Temporary residence and procedural irregularity under the Registration Act did not defeat valid authentication of a power of attorney. Temporary residence was sufficient to confer jurisdiction on the Registrar to authenticate a power of attorney under section 33 of the Registration Act, ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Temporary residence and procedural irregularity under the Registration Act did not defeat valid authentication of a power of attorney.

                              Temporary residence was sufficient to confer jurisdiction on the Registrar to authenticate a power of attorney under section 33 of the Registration Act, 1908, where the facts showed the executant was residing there at the relevant time. An alleged irregular presentation of the instrument did not invalidate later authentication or the registration of the mortgage deed, because a procedural defect does not vitiate an act done within jurisdiction under section 33. A Registrar's mistaken invocation of the proviso to section 33(1) was treated as an error within jurisdiction, not a jurisdictional nullity, and the authentication remained valid. The challenge to the power of attorney and mortgage registration therefore failed.




                              Issues: (i) Whether temporary residence at Cuttack was sufficient to confer jurisdiction on the Registrar to authenticate the power of attorney under section 33 of the Registration Act, 1908; (ii) whether the alleged unauthorised presentation of the power of attorney for registration invalidated its subsequent authentication and the registration of the mortgage deed under sections 32 and 33 of the Registration Act, 1908; (iii) whether the Registrar's authentication of the power of attorney under the proviso to section 33(1) was invalid because the executant was said not to be suffering from bodily infirmity.

                              Issue (i): Whether temporary residence at Cuttack was sufficient to confer jurisdiction on the Registrar to authenticate the power of attorney under section 33 of the Registration Act, 1908.

                              Analysis: The statutory scheme requires a document to be presented or authenticated in the manner prescribed by sections 32 and 33 of the Registration Act, 1908. For authentication under section 33(1)(a), residence need not be permanent; temporary residence is enough if the facts show that the executant was residing there at the relevant time. The surrounding circumstances, including the executant's own description and the Registrar's endorsement, supported the finding that he was residing at Cuttack when the power was executed and authenticated.

                              Conclusion: Temporary residence at Cuttack was sufficient, and the Registrar had jurisdiction to authenticate the power of attorney.

                              Issue (ii): Whether the alleged unauthorised presentation of the power of attorney for registration invalidated its subsequent authentication and the registration of the mortgage deed under sections 32 and 33 of the Registration Act, 1908.

                              Analysis: Section 32 governs presentation for registration, while section 33 governs authentication of a power of attorney. A mistaken endorsement describing the instrument as presented for registration did not alter the legal position where the instrument was in truth produced only for authentication and was authenticated under section 33. Even if an earlier presentation was irregular, that defect did not vitiate the later independent act of authentication when the Registrar had jurisdiction and the requirements of section 33 were satisfied. The distinction between want of jurisdiction and a mere procedural irregularity was central.

                              Conclusion: The alleged defect in presentation did not invalidate the authentication or the registration of the mortgage deed.

                              Issue (iii): Whether the Registrar's authentication of the power of attorney under the proviso to section 33(1) was invalid because the executant was said not to be suffering from bodily infirmity.

                              Analysis: A Registrar's decision that the case falls within the proviso to section 33(1) concerns his exercise of jurisdiction and not its existence. Even if the factual basis for invoking the proviso were mistaken, that would amount only to an error within jurisdiction and would not render the authentication void. The subsequent execution before the Registrar at the residence provided additional support for validity.

                              Conclusion: The authentication was not invalid merely because the executant was alleged not to be suffering from bodily infirmity.

                              Final Conclusion: The challenge to the validity of the power of attorney and the mortgage registration failed, so the decree in favour of the mortgagee was sustained and the appeals stood dismissed.

                              Ratio Decidendi: For purposes of section 33 of the Registration Act, 1908, temporary residence is sufficient to found the Registrar's jurisdiction, and a mistake in the procedure of authentication does not vitiate registration where the Registrar otherwise has jurisdiction.


                              Full Summary is available for active users!
                              Note: It is a system-generated summary and is for quick reference only.

                              Topics

                              ActsIncome Tax
                              No Records Found