Stamps duty
Anup
(Querist) 05 May 2012
This query is : Resolved
Is the Sub-Registrar Office responsible or duty bound to inform me, if it decides to "Suspend" my presented "Agreement to Sell" document, after receivng Registration Fees from me?
For such deliberately "Hidden-said-to-be Not-Traceable" document, for over 14 years, can it be allowed to push the blame on me excluxively?
My seller wasn't ready to execute the Sale Deed till I could compel him with the registered Agreement to Sell.
Now, after getting it back, when i paid stamps duty as applicable on the date of presenting the "Agreement to SEll" - of 14 years back rates, they are claiming current rates, which are over twelve times what i have paid.
Why should i be penalized for the departmental delay? How and under what authority can i seek relief and from what forum?
Can i sue the department, (Government) in Consumer Forum, once the Collector has decided the case against me, overruling my objection, and has imposed current rates plus penalty and penal interest??
Pl advise by e-mail at
Anirudh
(Expert) 06 May 2012
Dear Mr. Anup,
Come with facts in chronological manner, instead of stating the fact from the point where the problem started.
V R SHROFF
(Expert) 06 May 2012
ur sale deed must have been impounded, for short payment of Stamp Duty before 14 years.
Thereafter, if u delay to get it back, on payment of deficit SD,it remains with them.
Once available, you have to pay duty as per current rate/ current rules.
Shonee Kapoor
(Expert) 06 May 2012
Agreed with Ld. Shroff.
Regards,
Shonee Kapoor
harassed.by.498a@gmail.com
Anup
(Querist) 06 May 2012
Thanks for the kind response, on my brief/ random querry.
The Agreement to Sell presented, for Registration on 29/08/1997. The clerk's demand for bribe of Rs. 1,000/- lead to heated arguments, and matter reported to the then sub-registrar.
i was still in service, and the sub-registrar asked me to come in October, after my retirement, and take the Agreement back. But, it was deliberayterly hidden/ not returned due to resons never explained. My attempts to give a written complaint, were always dissuaded by the successive sub-registrars, saying that it would yield no result, as they always have so kuch of current jobs only. He asured getting it located, once the present-offended staff member(s0 was/ were posted away.
Before that, the sub-registtrar himself was posted out. And, the new one again assured me 'actio' very soon, by personal efforts/ persuation alone; written application was again avoided!
However, in 2002, when the first written application was accepted by the then sub-registtrar, it was located the next day itself. A spot inspection was carried out, and report prepared. Apparantly, the original 'foofnded' staff member(s) got the hint/ news about this location/ spot inspection report. It was agains, thus reported to be 'Missing/ Not Traceable" by that sub-registrar also.
i MADE FULL PAYMENT TO THE SELLER, ON 13/11/1997, and she asked me to get it transferred in my anme in RECORDS OF SOCIETY, BEFORE EXECUTION OF SALE DEED .. But, the society asked me to produce that registered Agreement!
Thereafter, I found another willing/ zealous sub-registrar, who took upon himself, the task of geting it located, after six weeks of SUNDAY OVERTIME DIRECTIONS TO HIS ENTIRE STAFF!
Thus, when it was re-located in February 2011, he sent it to the ADM (F & R) for 'Stamps Duty' payment/ assessment.
It was referred to the AIG (first) by the ADM. And, the AIG, treating it then as AGREEMENT WITH POSSESSION ordered me to pay stamps Duty on 50% of Consideration, with a penalty of Rs. 225, and deducted the 100/- from that.
After getting the registered Agreement, I got the house plot transferrred in my name, and got the Sale Deed executed, by paying another/ remaining 50% of Stamps Duty on Consideration amount, i.e. another 11,000/- only.
I contend that the delay, in giving the Agreemet back to me is entirely of the department; and hence I can't be put to any adverse situation for their deliberate mischief/ fault.
The sub-registrar has IMPOUNDED THE SALE DEED EXECUTED ON 21/03/2012.
Despite my OBJECTIONS ON A LONG AFFIDAVIT [Copy Attached] for kind perusal, the ADM (F & R0 has simply towed the line of the sub-registrar, and has ordered me to pay the claimed deffeciency of Satmps plus penalty and penal interest. It amounts to over 2.5 lacs, plus continuing interest at the rate of Rs 4,000/- per month from 21/03/2012.
Do I have any hope of legal remedy, after getting the Revison (most likely) rejected by the Commissioner??
And, after that, is it a case of seeking EQUITABLE RELIEF/ ACCOUNTABILITY FROM THE STATE GOVERNMENT, THROUGH THE CONSUMER FORUM AND/ OR THE HIGH COURT??
I do hope, the case/ facts are recounted in adequate chronological details.
Pl advice, accordingly.
Regards,
Anup
C M Sharma
(Expert) 07 May 2012
Please look up to CWP No. 15403 of 1998
decided on 11.01.2012 in the case of
Shiv Kumar Sanghi Versus Joint Sub Registrar-cum-Naib Tehsildar,Narnaul and another.
It is held therein as under:-
".........In the opinion of this Court stamp duty as per market value of the
property prevailing on the date of execution and presentation of document for the registration has to be paid. Since document was executed in the year 1998 and
was produced before the Registering Authority on 28.08.1998, therefore, stamp
duty has to be paid as payable on 28.08.1998.
For the purpose of payment of stamp duty relevant date would not be date of agreement to sell rather would be date of execution and presentation of
document before the Registering Authority for the registration. ..."
Hoping that the the issue is similar and this would be of some help.
C M Sharma
(Expert) 07 May 2012
Please see the attached file containing the judgment referred to above.
Anup
(Querist) 07 May 2012
Thanks for the kind interest, and information, Sir.
In my case, the sub-registrar office/ staff caused a delay of over 14 years in GIVING ME BACK THE AGREEMENT TO SELL!!
Hence, I could only get my seller to execute the Sale Deed on 21/03/2012, while the Agreement WAS PRESENTED FOR REGISTRATION ON 29/08/1997.
The department has neither GIVEN ANY REASONS FOR THIS DELAY NOR THERE WAS/ IS ANY DEFECT IN THE AGREEMENT DOCUMENT.
While giving the Agreement back to me on 20/09/2011, the AIG had ordered me to pay Stamps Duty on 50% of Consideration amount, and NOT ON THE MARKET VALUE OF THE PROPERTY ON THAT DATE. IN THAT ORDER IT WAS CLEARLY MENTIONED THAT I PRESENTED THE AGREEMENT FOR REGISTRATION ON 29/09/1997, AND THE SUB=REGISTRAR FORWARDED IT TO ADM IN FEB 2011.
Thus, I am treating this order of AIG, to mean in my favour, that now for execution of sale deed, I am only liable to pay the remaining 50% of Stamps Duty on consideration amount; and THIS SALE DEED ACTUALLY BECOMES A SEQUEL TO THE AGREEMENT WHICH WAS HIDDEN/ NOT RETIRNED TO ME FOR FOURTEEN YEARS.
The difference in the case referred by you, and mine is that there it was the SAle Deed which was REFUSED TO BE REGISTERED BY DEPARTMENT; AND HERE IT IS THE AGREEMENT WHICH WAS HIDDEN/ NOT GIVEN BACK NOR ANY ORDERS/ INTIMATION FOR THAT WERE/ ARE GIVEN.
The order of ADM (F & R) says that, there was nothing stopping me from getting the Sale Deed executed, without the Agreement.
However, since my seller insisted transfer of property in my name in the books of the society, before executing the sale deed; and the society wanted me to produce the registered copy of Agreement, before so transferring it in my name.
Therefore, after getting the Agreemet back, I first got the prperty transferred in my name, in the books of the society, and thereafter got the sale deed executed on 21/03/2012.
The ADM refuses to accept this ground, and has not mentioned anything about the deliberate mischief and delay caused to me, in hiding the Agreement for 14 years.
The entire harassment to me could have been avoided, IF I HAD AGREED AND PAID THE BRIBE OF ONE THOUSAND RUPEES TO THE CLERK/ SUPERVISOR ON 29/08/1997 ITSELF!!
Do I have any hope/ chance in High Court, Sir?
Regards,
Anup
C M Sharma
(Expert) 09 May 2012
My understanding relating to the issue is that "Agreement of sell" was to be registered and its registration took time and consequently the Sale Deed coulod not be executed and presented for registration.
Extra Fee is demanded for registration of Agreement to Sell.
The suggested line of action would be:-
1. Please prepare list of relevant dates and events / narrations of brief facts;
2. Please collect evidences relating to the issue from first date of action involved herein;
3. Consider filing an appeal under Stamp Act against the order;
4. Consider invoking provisions of RTI act and elicit information on the issue with the names of the officers concerned during the relevant period;
Based on the information the local advocate / legal expert would be able to advise correctly.
Anup
(Querist) 09 May 2012
Thanks, Sir, for your kind indulgence, and guidance.
In fact, the AIG, vide his orders dated 07/04/2011, ruled that, (since the agreement to sell, which was presented on 29/08/1997 when it was WITHOUT POSSESSION, but it was traced & put up for registration now, after MY HAVING AKEN POSSESSION LATER) Stamp Duty at 50% of the Consideration would be payable, together with a penalty of Rs. 225/-
Since, he ORDERED ADJUSTMENT OF INITIALLY PAID ONE HUNDRED RUPEES TOWARDS LEVIED 10,775/- PAID ON 11/04/2012; AND THIS ENTIRE AMOUNT IS BEING OFF-SET/ ADJUSTED NOW, IN THE SALE DEED EXECUTED & PRESENTED FOR REGISTRATION ON 21/03/2012, I contend that this Agreement WAS/ BECOMES THE BASIC DOCUMENT FOR PRESENT SALE DEED, WHICH COULD NOT BE EXECUTED FOR FOURTEEN YEARS DUE TO THE DELAY CAUSED BY THE DEPARTMENT.
Thus, Sir, your understanding is correct, in so far as charging of extra fees for registering the Agreement is concerned. However, my cause of action, and the basis of contention, FOR DEMANDING STAMP DUTY FOR THE SALE DEED ON CUREENT MARKET RATES IS THIS VERY ORDER OF AIG, WHERE ON 07/04/2012, HE HAS ORDERED ME TO PAY STAMP DUTY ON 50% OF CONSIDERATION, AND NOT AS PER THE RULES PREVAILING ON 07/04/2012 FOR REGISTRATION OF AGREEMENTS.
In my long affidavit, this order was not only mentioned, but its copy was attached, and it was asserted that, according to this order, I had correctly paid stamps duty on the remaining 50% of consideration now. I prayed that the case of sub-registrar be dismissed, and THE SALE DEED BE DECLARED TO BE PROPERLY STAMPED.
Disregarding my above contention, the ADM has decided totally in conformance with the report of the sub-registrar, without paying any attention to the prayer for investigating the circumstances that caused delay and harassment to me for over 14 years.
I am advised, to deposit the demanded shortage of over Rs 2.4 lacs, with penalty and interest for these almost two months, UNDER PROTEST. AND THEREAFTER FILE MY PETITION FOR GETTING THE ORDER OF ADM QUASHED, AND SEEK REFUND.... I am also advised to file a complaint with the Permanent Lok Adaalat, for ordering inquiry and punishment of the guilty staff of the sub-registrar office.
This advice is given by a very experienced Advocate of Ludhiana, through lawyersclubindia forum only.
I wonder/ suspect, if the ADM, in his vanity, would allow me to deposit the shortage amount, UNDER PROTEST ON MY APPLICATION, AND WOULD PLACE THAT ON RECORD?!?
Kindly peruse, and advice, soon.
Regards,
Anup
