TaxTMI 
TaxTMI 
TaxTMI 
2023 (8) TMI 1223
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....ain, the second respondent herein. The amount that was sought to be recovered was the amount paid as advance by the first respondent herein under a unregistered sale agreement, dated 18.01.2021. In the said suit, a compromise was arrived at, in and by which, the defendant had agreed to receive the balance of consideration and execute a sale deed if he is successful in the litigation before the Revenue Authorities seeking patta. In the event of his failure, the defendant had agreed to return the advance amount. This decree in effect constituted a substituted agreement of sale subject to certain conditions. The writ petitioner presented the decree for registration before the third respondent who refused to register the document. Hence, the writ petitioner had approached this Court seeking a Mandamus as stated above. The writ petition was resisted by the appellants contending that the decree relates to a property which belongs to the Government and therefore, the same cannot be registered in view of Section 22(A) of the Registration Act, 1908. The next contention that was projected was that being a decree which affects immovable property, it can be registered only with the jurisdictio....
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....he agreement of sale does not create any interest in immovable property and agreement of sale will not stand covered by Section 22(A) of the Act. 5. On the contention that the valuation is 'zero', the learned Senior Counsel would submit that once it is a Court's decree, the Registrar has no discretion in valuation and he has to accept the valuation made in the decree. Only if it is a sale deed, the Registrar can raise question under Section 47(A) of the Registration Act and not in cases of agreement of sale. 6. The learned Senior Counsel would further submit that pendency of the writ appeal has nothing to do with the present transaction. The writ appeal was filed by the defendant in the suit along with others claiming title of the property and challenging a direction to issue patta to one Manali R. Srinivasan, who is the petitioner in W.P(MD)No.12425 of 2008. 7. We have considered the rival submissions. 8. The decree granted by the Court which is sought to be registered is nothing but an agreement of sale subject to certain conditions. As provided under Section 54 of the Transfer of Property Act, such a decree does not create an interest in immovable property. It is....
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....terial and therefore, they are omitted. 11. Very reading of Sub-Section 1 of Section 22-A of the Act, would reveal that what prohibited is the registration of an instrument relating to transfer of immovable properties by way of Sale, Gift, Mortgage, Exchange or Lease. Therefore, an agreement of sale which does not create interest in immovable property would not come within the ambit of Section 22-A. We are in entire agreement with the submissions of the learned Senior Counsel on this question. 12. The next ground that is urged by the learned Additional Advocate General is regarding the place of registration. Sections 28 and 29 of the Registration Act, deals with place of registration. They read as follows: "28. Place for registering documents relating to land. - Save as in this part otherwise provided, - (a) every document mentioned in [clauses (a), (b), (c), (d), (e), (f), (g), (h), and (i)] of sub-section (1) and subsection (2) of section 17 in so far as such document affects immovable property and in clauses (a), (b), (c) and (cc) of section 18, shall be presented for registration in the office of a Sub-Registrar within whose sub-district the whole or some portion of the pro....
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....cover the situation. Section 29(2) reads as follows: "29(2). A copy of a decree or order may be presented for registration in the office of the Sub- Registrar in whose sub-district the original decree or order was made, or, where the decree or order does not affect immovable property, in the office of any other Sub-Registrar under the State Government at which all the persons claiming under the decree or order desire the copy to be registered." 15. Section 29(2) has two limbs. The first limb provides that a decree or order of a Court may be presented for registration in the office of the Sub- Registrar in whose Sub-District, the original decree or order was made. The second situation that is contemplated under Section 29(2) is, where the decree or order does not affect immovable property, it may be registered in the office of any other Sub-Registrar under the State Government on which all persons claiming under the decree or order desire the copy to be registered. This would mean that if a decree or order does not affect the immovable property, by consent of parties to the document, can register the document in any office of the Sub-Registrar within the state of State of Tamil ....