TaxTMI 
TaxTMI 
1966 (11) TMI 1
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....r to her residence, for the purpose of registering the document on payment of the necessary fees. The Sub-Registrar came to her residence on May 15, 1963. The Sub-Registrar showed her a letter in which it was alleged that income-tax assessment proceedings against her husband were pending, that the property which she held in her name was really benami for him, and that no document dealing with the said property should be registered. Nevertheless, the Sub-Registrar proceeded with the registration of the document. The mortgagor admitted the execution of the document. The particulars were endorsed. The money payable to the mortgagor was paid by the nortgagee's agent, in the presence of the Sub-Registrar, and an endorsement to that effect was also made on the document. The registering officer also affixed his signature and date to the document. Afterwards, the Sub-Registrar took the document in order to copy the contents of the document in Book No. 1 and the document was given the number P. 20/63 in Book No. 1, but there is no word " registered ". Thereafter, the Sub-Registrar addressed a letter on May 16, 1963, to the District Registrar, Coimbatore, seeking his instructions, in view o....
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....isions relating to transactions of immovable property to defraud the revenue have nothing to do with the present transaction nor with the registration of the document. The bank also contends that the Sub-Registrar has failed to discharge the statutory duty imposed on him by the Act, that he has no discretion in the matter and no question of admitting or not admitting the document for registration arises in the present case, and that on the date of the registration of the document, the registering officer was not in possession of any declaration as such made by the Income-tax Officer nor was there any demand for arrears of tax from the mortgagor, and that any subsequent declaration made after the registration would not make the registration of the document void and illegal, and that even otherwise the bank has nothing to do either with the declaration of the title to the property inasmuch as they have advanced money on the security of the property in the presence of the Sub-Registrar. The contention of the Income-tax Officer seems to be that his enquiry revealed that the property belongs to the husband of the mortgagor and that the mortgagor is only a benamidar and that she has no ....
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.... present case, all the formalities have been completed by the Sub-Registrar except compliance of the provisions mentioned in sections 60 and 61, namely, the endorsement of the certificate " registered " and then copying into the margin of the register book. The point for consideration is whether the mere omission to endorse the word " registered " would affect the registration of a document. The whole object of the Registration Act is to guard against fabrication of documents of title from time to time and the real purpose of registration is to check forgery and to provide good evidence of the genuineness of the written documents. Registration is mainly required for the purpose of giving notoriety to the deed and to provide a guarantee of the genuineness of the instrument. The evidence of registration is itself some evidence of execution against the person by whom it purports to be executed. The certificate of registration is some evidence of execution against the party making admission. It is true that a certificate of registration is evidence that a document was duly registered. It gives the document the character of a registered document. The certificate, though it may be indic....
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....hangopal v. Nathulal, a Division Bench of the then Madhya Bharat High Court observed that, where a document was registered by a Registrar after complying with the provisions of sections 58 and 59 but he failed to make an endorsement as required by section 60, the defect was a defect of procedure, which did not render the registration invalid by reason of section 87 of the Registration Act. But, in Mt. Domini Kuer v. Ramsaran Lal, a Division Bench of the Patna High Court observed, after dealing with the provisions contained in sections 34, 35, 52, 58, 60 and 61 of the Indian Registration Act, thus : " From the above provisions of the Act, therefore, we gather that the registration of a document is deemed to be complete under section 61(2) of the Act, only when the document has been copied into the margin of the register-book as required by section 61(1) of the Act. From the above scheme of the Act, therefore, there is no doubt that the registration of the document shall be deemed to be complete only when it is copied, and not otherwise." In Sharnappa v. Pathru Saheb, there was compliance with the provisions of sections 34, 35, 52, 58 and 59 but not with the provisions of sections....
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....ami for him and that no document dealing with the said property should be registered. But the District Registrar has, in his affidavit, stated that as the parties insisted upon the acceptance of the document for registration, the Joint Sub-Registrar, on the instructions of the District Registrar, attended at the private residence of the petitioner (mortgagor) on May 15, 1963, accepted the document, recorded her admission of execution and the payment of the mortgage money on the document and kept it pending without registration, as a doubt was felt on the point whether the document could be registered or not in view of the communication of the Income-tax Officer dated December 15, 1962. It is, therefore, necessary to say somewhat in detail the part played by the income-tax authorities in this matter of registration. The income-tax authorities got information that the husband of the mortgagor, in view of the pressure of the impending back assessments against him, was likely to leave India for good and settle elsewhere disposing of the house in Coimbatore. Therefore, by their letters dated December 14, 1962, and December 15, 1962, the authorities requested the Sub-Registrar not to re....
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....rtment would contend that the letters dated December 14, 1962, and December 15, 1962, should be treated as declaration under section 2(ii) of the Payment of Taxes (Transfer of Property) Act, 1949. If so read, they are certainly before May 15, 1963, the date of registration of the document. Under section 3 of the Payment of Taxes (Transfer of Property) Act, 1949, no registering officer can register any document purporting to transfer or assign any right, title or interest in any property unless it is certified by the Income-tax Officer of the area in which the property is situate in respect of the person whose right, title or interest in the property is to be transferred or assigned that such person is not liable to assessment or taxation, that such person has either paid or made satisfactory provision for the payment of all existing or anticipated liabilities and that the Income-tax Officer is otherwise satisfied that the registration of the document will not prejudicially affect the recovery of such liabilities. This statutory declaration prohibits any transfer of immovable property belonging to income-tax assessees. When property rights are involved, and when such rights are aff....