Tuesday, April 21, 2009

DUTY & FEES

TABLE OF FEES PREPARED UNDER SECTION 78 OF THE REGISTRATION ACT 1908.

1(a) Registration of documents in Books 1 and 4 Rs.P.

1. When the value does not exceed Rs. 200 .. 2.00
2. When the value exceed Rs.200; but not exceed Rs.300 .. 3.00
3. When the value exceed Rs.300; but not exceed Rs.400 .. 4.00
4. When the value exceed Rs.400; but not exceed Rs.500 .. 5.00
5. When the value exceed Rs.500; but not exceed Rs.600 .. 6.00
6. When the value exceed Rs.600; but not exceed Rs.700 .. 7.00
7. When the value exceed Rs.700; but not exceed Rs.800 .. 8.00
8. When the value exceed Rs.900; but not exceed Rs.900 .. 9.00
9. When the value exceed Rs.900; but not exceed Rs.1000..10.00
10. When the value exceed Rs.1000; for the first Rs.1000..10.00
as under sub clause (9) and for every Rs. 500 or part thereof in excess of Rs.1000 .. 5.00
11. (i) For registration of Powers of Attorney given for consideration authorising Attorney to sell the immovable property the Registration fee shall be levied on the consideration mentioned therein.

(ii) For registration of other Powers of Attorney ... ..50.00

Note:- In the Kanyakumari district and the Shencottah taluk ofTirunelveli district, no fee shall be charged for the registration of sale certificates in the case of lands bought in by Government or Sripanderaveka or Kandukrish or Sreepadam Department under the provisions of the Revenue Recovery Act.

(b) Unless it is specifically provided in various articles mentioned below, the consideration expressed in a document shall generally be taken to be its value for determining the registration fees. Where no consideration is expressed, value of the property dealt with shall be taken. In the case of conveyance, exchange, gift or release, the registration fee shall levied on the value or amount on which stamp duty under the Indian Stamp Act, 1899 (Central Act II of 1899) is payable:

Provided that in the case of deeds of conveyance, exchange or gift exempted from payment of stamp duty, the registration fee shall be levied on the value or consideration mentioned in such documents:

Provided further that in the case of document, the value for the purpose of levying registration fee shall be on the reduced value for which stamp duty is payable by virtue of the notification issued u/s 9 of the Indian Stamp Act 1899,(Central Act II of 1899)

(c) The provisions of sections 5,6,20,21,23 and 25 of the Indian Stamp Act II of 1899 shall Mutadis Mutandis, apply to calculation of value for the purpose of determining the registration fee.

(d) In the case of agreements to render service for hire or to let movable property for hire, the value of the document shall not be taken at a higher amount than the hire for one year.

(e) In the case of leases, the value shall be taken-

(1) at the total rent for the whole term when the lease is for one year or less;

(2) at the average annual rent when the lease is for periods exceeding one year;

(3) at one-fifth of the whole amount of rents payable for the first fifty years when the lease is perpetual. When a fine or premium is paid or is made payable or money is advanced, that amount also should be added to the value. When lessee undertakes to pay assessment, quit-rent, etc., in addition to the rent the said payment should also be added to the rental value. If the rent is payable in kind and its
money value is not specified in the lease,. its value shall be taken to be the highest amount which the stamp borne by the document shall suffice to cover. If the document is exempt from stamp duty, the money value of the produce rent shall be calculated at the current market rates; and

(4) In the case of Kanom deed, fee shall be levied on the total consideration viz., the aggregate of the amount consisting of the advance the premium or the present called "Manusham" in North Malabar and "Avakasam" in South Malabar, the annual rent reserved and the ascertained amount of
compensation, if any, for improvements.

(f) In the case of deeds of partition, the value of the separated share or shares on which the stamp duty is payable shall be taken as the value for consideration.

(g) In the case of a document in which the transaction is not susceptible of money valuation, the fee leviable shall be Rs.100/-

Note:- In the case of documents evidencing petty transactions, incapable of valuation, the Inspector General may, if he considers that the levy of fee of Rs.100/- would be productive of hardship, authorize registering officers, to levy a lower fee, which however shall not be less than Rs.10/-.

(h) The registration fee leviable upon a document purporting to give a collateral or auxiliary or additional or substituted security or security by way of further assurance, where the principal or primary mortgage is proved to the satisfaction of the registering officer to have been duly registered shall be the same as for the principal or primary mortgage if the same does not exceed Rs.10/-; otherwise it
shall be Rs.10/-.

(i) The registration fee leviable upon document acknowledging receipt of payment of consideration on account of any previously registered document and upon any receipt acknowledging payment of a debt or rent due under the previously registered document shall be ad valorem as prescribed in Article 1(a) subject to a maximum of Rs.20/-

(j) When a duplicate or counterpart of a document is presented for registration on the same day as the original documents registration fee for such duplicate or counterpart shall, if the original document be also registered, be-

* for each duplicate a fixed fee of rupees Rs.20/-
* for the counterpart, the rate prescribed for certified copies;

Provided that if the rate of Rs.20/- or the copying fee is higher than the ordinary fee for registration, the latter shall be charged.

l) The registration fee leviable on an agreement to sell or resell shall be on the advance or earnest money. If no advance or earnest money is mentioned, the fee leviable shall be on the intended sale or the resale amount, as the case may be:

Provided that in the case of an agreement to sell where possession is handed over or is to be handed over, the fee leviable shall be on the intended sale consideration.

(m) The Registration fee on a document purporting to rectify an error which by itself creates, transfers, limits, extends, extinguishes or records right, shall be leviable on the value or amount on which stamp duty under the Indian Stamp Act, 1899, (Central Act II of 1899) is chargeable on the instrument of rectification. Provided that in the case of documents which do not fall within the definition of sub-section (14) of section 2 of the Indian Stamp Act 1899 (Central Act II of 1899), the fee shall
be leviable on the value of amount o f the original document at advalorem rates prescribed in Article 1(a), subject to a maximum of Rs.10/-

(n) The Registration fee leviable for a supplemental or ratification deed falling under Section 4 of the Indian Stamp Act 1899 (Central Act II of 1899) shall be the same as the fee leviable on the value of the original document at advalorem rates prescribed in Article (1)(a) subject to a maximum of Rs.10/-

(o) The Registration fee for a deed of cancellation or revocation shall be that leviable on the original document, subject to a maximum of Rs.50/-

Provided that in the case of cancellation or revocation of deeds of agreement to sell which involves handing over of the possession of the property, the fee shall be leviable on the consideration (intended sale amount) as expressed in the original deed of agreement to sell.

(p) Transfer of leases or surrender of leases shall be assessed to registration fee on the amount of consideration including the value of improvement, if any, set forth in such documents when no consideration or value of improvements, expressed, the fee chargeable on the original lease shall be
realised.

(q) In the case of dissolution of a partnership, the value of the net assets of the partnership on the date of dissolution shall be taken as the value for registration purpose.

Note: "Value" means the value set forth in the document.

(r) In an agreement regarding their use of wall or well or pathway as the case may be the registration fee shall be levied on the value of the ;property set forth in the document.

(s) The full fee shall be levied for the registration of a document which is effected under section 24 of the Registration Act.

When it is directed on appeal that a document which has been registered as regards some of the executants and refused registration as regards others shall be registered also as regards the latter, a second registration fee shall be levied when the document is presented again for registration but
copying fee at the rate prescribed in clause (1) of Article 14 of the table of fees for the portion to be copied by the Department shall be levied.

Note: If the copying fee calculated or arrived at falls fraction of a rupee, it shall be rounded off to the nearest rupee.

2. Filing a translation (Section 19)-

An extra fee of .... Rs. 10.00

3. (1) Registration by a District Registrar under section 30(1) unless the document is registered in consequence of the Sub-Registrar being a party interested in the transaction to which such document relates -

Extra Fee of .... Rs. 50.00

(2) Registration by the Registrar of Chennai under Section 30(2)-Extra fee of Rs.100.00

Note:- no additional extra fee shall be levied under Clauses (1) and (2) for the registration of a counterpart or a duplicate of a document in respect of which the extra fee has been paid if such counterpart or duplicate is presented for Registration on the same day as the original document, when
the original document is also registered.

4. Copies and memoranda under Section 64 to 67-

1) for each memorandum required .. .. Rs.10.00

2) for forwarding each copy of a document under Section 65,66 and 67 .. .. Rs.10.00

5. Registration of Will and authorities to adopt (Book 3)-

1) Opening a sealed cover and entering the contents in the Register .. Rs.50.00

2) Will or authority to adopt presented open Rs.500.00

Provided that in the case of Wills in which the value of the property dealt with is mentioned and that value does not exceed Rs.50,000/- the registration fee shall be as per ad valorem scale in Article 1(a).

Provided further that in the case of duplicates of Will or authority to adopt presented open along with the original document, registration fee for each duplicate is Rs.10 or the ordinary fee for registration for such original documents whichever is less.

6. Sealed cover (Book V) -

1) Deposit of a sealed cover purporting to contain a will... Rs.200.00

2) Withdrawal of any such sealed cover .. Rs.50.00

7. Attesting Powers-of-Attorney--

1) Special power .. .. .. Rs.20.00

2) General power .. .. .. Rs.20.00

Note:- 1) A single fee shall be levied for the attestation of a Power-of-Attorney whatever may be the number of signatories to it, provided that all of them appear simultaneously for examination. Where they do not so appear a separate fee shall be levied for each set of persons appearing at the same time.

2) The duplicate or the triplicate of a Power-of-Attorney presented for authentication shall be treated as a separate power and a separate attestation fee levied thereon.

8. Issue of commission or attendance at a private residence or jail-

1) For every attendance at a private residence-

a) for registration of one or more documents executed by one and the same individual, or

b) for the acceptance for registration of one or more documents executed in favour of one
and the same individual, or for the acceptance for deposit of a Will executed by an
individual, or

c) for the attestation of one or more Power-of-Attorney executed by one and the same
individual, or

d) for the examination of one and the same individual under Section 33 or 38, there shall
be paid, besides travelling allowance, an extra fee of Rs.200/-

2) For attendance at a jail -

a) for registration of one or more documents executed by a person confined in a jail, or

b) for acceptance of one or more documents executed in his favour or for acceptance for
deposit of a Will executed by him, or

c) for attestation of one or more Powers-of-Attorney executed by such person, or

d) for examination of such person under Section 33 or 38, the fee to be paid, besides
travelling allowance, shall be Rs.25/-.

3) For the service of a female, if required, a further fee of Rs.10/- shall be paid;

Provided that where two or more persons who are parties to the same document and who are entitled to exemption from attending the registration office reside together, or when two or more persons who are parties to the same document are confined in a jail, only one attendance or commission fee
shall be charged so far as those persons are concerned. In the event each such person shall be entitled to present for registration or attestation at such attendance any number of documents are Power-of-Attorney or to admit execution of any number of documents presented for registration, or to deposit a Will without payment of any further attendance fee.

Note:- A Registrar may, in his discretion, remit the fees under (1) (2) and (3) when it appears to him that their exaction would be productive of hardship or if he is satisfied on enquiry, that any particular case is one of poverty combined with real purdanashin gosha.

9. No fee shall be levied for the safe custody of any document or a Power-of-Attorney which remains unclaimed for ten days after registration of the document is effected or refused or after the Power-of-Attorney is attested and for every subsequent ten days or part thereof after such first
period calculated from the date on which the document or Power-of-Attorney, as the case may be, is ready for delivery a fee of Rs.1 (Rupee one only) shall be levied provided that the maximum fee leviable under this article shall not exceed Rs.10 (Rupees ten only)

Note:- A Registrar is empowered in his discretion to remit, in whole or in part, fees leviable under this article by himself or by Registering Officers subordinate to him in cases in which it appears to him that their exaction would be productive of injustice or hardship.

10. The fees for serving summons issued and for the remuneration of executants and witnesses summoned under Section 36 of the Indian Registration Act, 1908, shall be regulated according to the scale prescribed for Small Causes Suits, in Chapter I of the Part II and in sub-rule (3) of Rule
50 in Chapter II of Part I, respectively in the Civil Rules of Practice and Circular Orders, Volume I. The fees for processes issued by Registrars under Section 75 shall be levied according to the scale in force in the Principal Court of Original Civil Jurisdiction.

11. (1) For proceeding to and returning from a private residence or a jail, a Registering Officer may levy
actual travelling expenses, for himself, as well as a peon when the latter accompanies him.

(2) For journeys by railway, such actual travelling expenses shall not exceed the fare of
the class to which the Registering Officer is entitled under the Madras Travelling
Allowance Rules and in the case of a peon the fare of the lower class.

(3) For journeys by road, actual travelling expenses shall be subject to the
undermentioned minimum and maximum:-

OFFICER Minimum Maximum rate Payable per kilometre

Rs.P. Rs.P.

District Registrar 3.00 1.00

Sub-Registrar 2.00 0.60

(4) Besides the actual travelling expenses levied under clause (1) (2) or (3) above, a fixed
fee of Rs25 (Rupees twenty five only) in the case of District Registrar, Rs.15/-
(Rupees fifteen only) in the case of Sub-Registrar and Rs.5 (Rupees five only) for the
peon accompanying them shall also be levied for every attendance at a private
residence or jail.

(5) No travelling allowance shall be levied when the Registering Officer performs the
journey in respect of the whole distance in a conveyance provided by the party.

(6) When a Registering Officer attends at the same time at two or more residences in
the same village, the amount of travelling allowance to be levied from all the
applicants shall be as for a single journey as shall be recovered in equal shares from
the several applicants.

12. Any person deputed by a Registrar or Sub-Registrar to make an examination at a private residence shall be allowed travelling allowance at the rate of 20 Paise a Kilometre.

13. (1) Search for or inspection of a single entry or document -

a) For the first year in the books of which search is made, for each entry or document
Rs.10.00

b)For every other year in the books of which search is continued, for each entry or document Rs.5.00

(2) General search for or inspection of any number of entries or documents relating to one and the same property, or executed by or in favour of one and the same individual-For the first year in the books of which search is made Rs.15.00.

For every other year in the books of which search is continued Rs. 5.00.

Provided (1) that a fixed fee of Rs.2 only shall be charged without reference to the number if years in the books of which search is made, when a general search is made on the application of a public officer with the view to granting an encumbrance certificate (a) in respect of property offered as
security by a public servant for the due performance of his duties, and (b) to test the property qualification required of an extra-departmental Postmaster, whether at the time of his appointment or subsequently, and (c) that when a general search is made on the application of a person for the grant of a certificate in connection with the grant of an agricultural loan under the provisions of the Takkavi Manual in respect of lands situated within the jurisdiction of a village panchayat, the rate of fees to be charged shall be as follows:

General Search for or inspection of any number of entries or documents relating to one and the same property or executed by or in favour of one and the same individual: For the first year in the books
of which search is made Rs.15.00.

For every other year in the books of which search is continued Rs. 5.00.

Note:- Fees at the confessional rates in this Sub-clause shall be leviable only if the application is forwarded by the Public Officer concerned to the Registering Officer with an endorsement stating that the application is made for obtaining an agricultural loan under the provisions of the Takkavi
Manual.

(2) (a) That when a general search is made on the application of a public officer no fee shall be charged in respect of encumbrance certificate granted in connection with the grant of loans under the Agricultural Loans Act, 1884 (XII of 1884) as amended by the Madras Act XVI of 1935 for the
relief of indebtedness, under the Madras Cottage Industries Loans and Subsidy Rules, 1948.

(b) That in the Kanyakumari District and the Shencottah Taluk of Tirnulveli District, no fee shall be
charged when a search is made with a view to grant encumbrance certificate for purposes connected with loan under the Land Improvements Loans Act or for purpose connected with investment under the Workmen's Compensation Act or on the application on behalf of the Sripadam.

Note:- (1) For the purposes of Clause 2 of Article 13, the determination of one and the same property, shall be with reference to the ownership at the time of the application for the certificate of encumbrance but the following may, in each case, be treated as one and the same property.

(i) A single survey field or a house owned by more than one person;

(ii) Lands used for wet and dry cultivation situated in the same village and owned by one person or jointly by two or more persons; whether the parcels are contiguous to one another or not;

(iii) a field or a garden and the house situated in it ; and

(iv) buildings or houses described as being situated within the same four boundaries and forming together one property.

(2) Every application for the continuance of a search made after one week from the date of completion of that search will be treated as a fresh application and the higher fees of Rs.5 and 7 respectively, will be charged for the first year in the books of which the search is desired to be continued.

(3) Every application for the grant of a certified copy, unless made at the time of registration of a document, shall be considered as an application for search and charged accordingly, provided however, that a second search fee shall not be levied for granting copies of entries found in the
course of a single or general search for which proper search fees had been levied, if the applicant mentions in the application the number and year of the entry, the names of parties, and the nature of the document.

(3-A) Notwithstanding anything contained in sub-clause (ii) of clause (1) of the note, in the case of applications for encumbrance certificates made by Primary Co-operative Land Mortgage Banks or sponsored by the Extension Officers (Co-operation)on behalf of such banks in connection with the grant of loans for the sinking of wells and installation of pumpsets, lands owned by one person or jointly by two or more persons whether the parcels be contiguous to one another or not, lying in more than one village shall be treated as 'one and the same property', if such villages are within the same
registration sub-district.

(4) The Inspector-General of Registration may, in his discretion, remit in part the fee leviable under this article when it appears to him that the exaction of full fee would be productive of hardship.

14. Making or granting copies of reasons, entries or documents for the benefit of any person-

(a) When such copies are made by copying machine -

(i) for a copy of a page containing words 300 .. Rs.2.00 per page subject to minimum of Rs.5/-

(ii) for a copy of a page containing words 500 .. Re.0.40 per page subject to minimum of Rs.5/-

(b) In other cases for every 100 words or part thereof Rs.1.00

Note:- In reckoning the number of words, every figure, initial or abbreviation shall count as a word.

(c) For granting of a copy of the map forming part of a registered document without the
help of a Draughtsman or Surveyor by the Registering Officer Rs. 3.00.

(d) For granting a copy of the map forming part of a registered document with the help of
a private Draughtsman or Surveyor.

(i) if the measurement of the map does not exceed 60 cm x 50 cm ..
Rs.5.00/-

(ii) If the measurement of the map exceeds 60 cm x 50 cm ... Rs.10.00

(iii) For certifying the copy of the map prepared either by the Registering
Officer or by a private Draughtsman or Surveyor. Rs. 2.00.

Note:- Government Officers who may require to search the registers and to take copies of entries for bona fide public purposes shall be permitted to do so without payment of any fee.

(3) in the case of copies of maps or plans, a reasonable fee to be specially fixed by the registering officer:

(a) Provided that when there is present in the registration office a clerk conversant with a
vernacular language referred to in clause (2) of this rule, the charge for copies of
documents in such vernacular language shall be the same as that prescribed by
clause I;

(b) Provided also that in calculating the charge to be made for copies of entries of
documents at the rates prescribed, it shall not be necessary unless, the applicant
challenges the accuracy of the charge made, actually to count the number of words
in such entries or document but the charge may be made on reasonable estimate
framed by the registering officer of the number of words which the entries or
documents are considered to contain.

Note: Government officers who may require to search the register to take copies of entries for bonafide public purpose shall be permitted to do so without payment of any fee. In the Kanyakumari district and Shencottah taluk of Tirunelveli district, Sreepadam officers who may also require to search the registers or to take copies for bonafide Sreepadam purposes shall be permitted to so without payment of any fee.

(4) Where an applicant presents a printed or typed copy of a document already registered and applies for a certified copy of the same, only the portion added in manuscript in the certified copy shall be charged for at the ordinary rates for copying, and, in addition, a fixed fee of 50 paise shall be levied for comparing and certifying each copy.

(5) That no such copying fees shall be charged in respect of an application applied for by the investigating officers of the Directorate of Vigilance and Anti Corruption, Kerala.

15. In addition to the fees payable under Articles 13 and

14 a fixed fee of Rupee one shall be charged in respect of every application made to Registering Officer for an inspection, a search or a copy or extract of any document on record in a Registration Office.

16. A fixed fee of Rs.100 shall be levied-

(a) for the presentation of each Appeal under Sec. 72 on application under Sec. 73
against the orders of a Sub-Registrar refusing to register a document;

(b) for an enquiry under Sec.74;

(c) for an enquiry by a Sub-Registrar invested with the powers of a Registrar under the
second provision to Sub-section (3) of Sec. 35 in respect of documents, the
execution of which is denied;

(d) for an enquiry under Rules 58 of the rules made under [Athe Indian Registration Act,
1908; and

(e) for an enquiry under Rule 69 of the rules made under the said Act.

17.(1) A fixed fee of Rupees Ten shall be levied in respect of the following: -

(a) for each application made to a Sub-Registrar under Section 25(2) and 34(4);

(b) for each application made to a Registering Officer under Section 36 for enforcing the appearance of executants and witnesses;

(c) for filing a translation of Power-of-Attorney produced by an agent with or in connection with a document presented for registration when a Power-of-Attorney is written in a language not commonly used in the District-Rule 15(ii);

(d) for filing special Power-of-Attorney produced with or in connection with a document presented for registration-Rules 46(i) and (iii);

(e) for each notice of revocation of a Power-of-Attorney given to a Registering Officer and for each intimation of the same sent to such other Officers as may be specified by the person revoking the power-Rule 52(ii)(b);

(f) for each application for the return of a Will registered or refused to be registered and transmitted to the Registrar's Office for safe custody-Rule 75(ii);

(g) for each petition presented to a Registering Officer objecting to the return of a document to a person in whose favour the receipt has been drawn up-Rule 106;

(h) for each application claiming remission or refund of -

(i) the fine levied under Sections 25(1) and 34(1); or

(ii) fees levied in connection with the registration of a document, the search for grant of copies or Encumbrance Certificate or attendance at the private residence or Jail;

Provided that the fee shall be levied in the cases referred to above only when the amount to be refunded or remitted exceeds Rs.5.00.

Note:- In the case referred to in items (c) and (d) above, the levy of fee should be restricted to cases in which the Power-of-Attorney has not been registered or attested by a Registering Officer.

(2) A fixed fee of Rupees Twenty shall be levied -

(a) for each petition presented to a Registering Officer protesting against the registration of a document.

Note:- No fees shall be levied on petitions from Secretaries of District Sailors'. Soldiers, and Airmen's Boards contesting alleged illegal sales of Soldiers' lands.

Provided that in cases falling under clause

(a) if protest is made against the registration of more than one document the fee payable for the petition shall be calculated at the rate of Rs.2/- for each of such docts specified in the petition if the number of documents specified in the petition and if the number of documents is not specified in the petition a fee of Rs.10. shall be levied for the petition

(b) for each petition presented to a Registering Officer -

(i) for withdrawing a document from registration;

(ii) for complete or partial refusal to register a document; and

(iii) for keeping a document pending either for appearance or parties executing it or for
compliance by the parties to document any of the requirements of the law for the
time being in force.

(3) (a) A fixed fee of Rs.200 shall be levied for each application presented to a Registering Officer to accept a document for registration at his office on a Holiday on the ground of special urgency-Rule 4.

(b) A fixed fee of Rs.200 shall be levied for each application presented to a Registering Officer to accept a sealed cover purporting to contain a Will for deposit under Section 42 on an authorised Holiday on the ground of special emergency-Rule 4.

(c) A fixed fee of Rs.200 shall be levied for each application presented to a Registering Officer to accept a Power-of-Attorney for attestation only or for attestation and registration at his office on a holiday on the ground of special emergency-Rule 4.

Courtesy : tnreginet.in

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