2024 Supreme(Mad) 2683
IN THE HIGH COURT OF JUDICATURE AT MADRAS
N. SATHISH KUMAR, J.
Sellappa Gounder @ Sellappan - Appellant
Versus
The Sub Registrar, Komarapalayam - Respondent
W.P. No. 13339 of 2024, W.M.P. No. 14492 of 2024
Decided On : 06-06-2024
For the Appellant : S. Santhi
For the Respondent: L.S.M. Hasan Fizal
Provisions requiring original documents for registration are unconstitutional; certified copies suffices as valid evidence for property documentation when originals are unavailable.
Headnote:(A) Registration Act - Proviso to Rule 55-A - Central Goods and Services Tax Act, 2017 - Petition seeks to quash refusal to register a settlement deed citing absence of original document. Court finds first proviso to Rule 55-A unconstitutional, permitting registration based on certified copies - Established principle that tax authorities' provisional attachments lapse after one year unless renewed by subsequent orders (Paras 24, 25, 27).
(B) Provisional attachment - Authority must adhere to statutory requirements; attachment ceases after statutory duration without renewal (Para 25).
Facts of the case:
Petitioner executed a settlement deed and was denied registration by the respondent, who insisted on the original parent document as per Rule 55-A of the Registration Act. The High Court reviewed prior rulings indicating that current law does not require such documents to be presented.
Findings of Court:
Registration refusal based on original parent document demands was unlawful as per the court's interpretation of statutory limitations concerning the provisions in play.
Issues: The court scrutinized the validity of the first proviso to Rule 55-A and its enforcement by the respondent in light of the lapsed provisional attachment.
Ratio Decidendi: The court expanded on the findings from Federal Bank case, asserting that lack of a parent document does not inhibit the validation of documentation through certified copies, especially in light of time-bound provisions outlined in applicable tax regulations.
Result: Writ Petition allowed, and refusal slip quashed.
| Table of Content |
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| 1. writ petition filed to quash refusal order. (Para 1 , 2 , 3) |
| 2. analysis of legal validity of registration rules. (Para 4 , 5) |
ORDER :
1. With the consent of both sides, this Writ Petition is taken up for final disposal at the admission stage itself.
2. This writ petition is filed to quash the impugned order made in refusal check slip dated 27.09.2023 in RFL/Komarapalayam/116/2023 and consequently direct the respondent to register the settlement deed dated 27.09.2023 by verifying the certified copy of the parent document bearing No. 3423 of 1995 and 3113 of 2022 and Encumbrance certificates without insisting for Original Parent deed.
2. Heard learned counsel for the petitioner and the learned Additional Government Pleader appearing for the respondent and perused the materials available on record.
3. The case of the writ petitioner is that on 27.09.2023, the petitioner executed a settlement deed and presented the same for registration before the respondent. The respondent refused to register the same on the ground that original parent document has not been produced. Hence, the present Writ Petition has been filed for a direction to the respondent to register the settlement deed without insisting for production of original parent document.
4. I have perused entire records. This Court in Federal Bank Vs. Sub Registrar and others in W.P. No. 2758 of 2023 dated 08.02.2023, has held as follows :
“22. Similarly, the second proviso requires the executant to produce a revenue record to show his “right over the subject property” where the property is ancestral in character and there is no original deed available. Even a tax receipt can be produced under this proviso which is opposed to the fundamental principle of law that revenue records are not documents of title [State of A.P. v Star Bone Mill and Fertilizer Company, 2013 9 SCC 319]. Production of revenue documents to verify the source of title only demonstrates complete ignorance of the settled position of law.
23. Similarly, the third proviso also defies logic. If the original is lost, it is not understood as to why a certified copy of that document obtained from the file of the concerned SRO cannot be produced. When the best evidence is not available, the best course is to produce a certified copy which is the next best available alternative. Instead, the third proviso requires the executant to obtain a non-traceable certificate and effect paper publication.
24. It is also well settled by the decision of the Supreme Court in J.K. Industries Ltd. v. Union of India, (2007) 13 SCC 673 that a subordinate legislation may be struck down as arbitrary or contrary to statute if it fails to take into account vital facts which expressly or by necessary implication are required to be taken into account by the statute or the Constitution. Furthermore, Rule 55-A is a delegated legislation which cannot go beyond the scope of the Parent Act viz., the Registration Act as well the Transfer of Property Act which is the substantive law governing the transfer of immovable properties. Hence, the first proviso is clearly ultra vires and unconstitutional.
25. In the case at hand, provisional attachment was passed by the G.S.T. authorities. The registration of the Sale Certificate was rejected for this reason. It is relevant to note that the petitioner was a prior mortgagee in the year 2017, whereas the provisional attachment was passed by the G.S.T. authorities on 18.12.2021. This order has already lapsed by operation of law. In this regard, it is useful to extract Sec.83 of The Central Goods and Service Tax Act, 2017 which reads as follows:
''83. Provisional attachment to protect revenue in certain cases:
(i) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or section 74, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, it is necessary so to do, he may, by order in wri