Without reserve the prudent the enjoyment cannot be existing. Here prudent means "Registration". These are considering as a "Limbs of the immovable property". In order to enjoy the fruit of rights over the property absolute right is paramount. Nemo dat quod non habet[1] Latin maxim denoted, no one can transfer better title than he has himself.

Here matter is holding an adequate title of ownership. Now a days, property confer is relayed upon over the documents of such property. That documents are the back bone of the ownership. So no one prefer purchasing the land without documents. Those transfers are not existing; invalid.

Introduction
Registration of immovable property, brings legal ability to eradicate the litigation. To comply the procedures, of the process then only obtainity of title will reserved. Commonly registration office will be functioning all the part of district. Any default in between of the registration the registrar power to cancel the registration.

The purpose of registration of a document of transfer of immovable property is that after registration, the document of transfer becomes a permanent public record. A public record can be inspected by any person and a certified copy can be obtained from the office of Sub-Registrar. Without Attestation of witness and parties in the contracts in registration is incomplete. So attestation is optimist.

Attestation has been defined under Section 3 of the Transfer of Property Act, 1882 (TPA).

Attested, in relation to an instrument, means and shall be deemed always to have meant attested by two or more witnesses each of whom has seen the executant sign or affix his mark to the instrument, or has seen some other person sign the instrument in the presence and by the direction of the executant, or has received from the executant a personal acknowledgement of his signature or mark, or of the signature of such other person, and each of whom has signed the instrument in the presence of the executant.[2]

It shall not be necessary that more than one of such witnesses shall have been present at the same time, and no particular form of attestation shall be necessary.

In Kundal Lal v. Rofi Begum (1939), the Privy Council held the attestation would be valid if the lady behind the curtain could see the attesting witness if she wanted to.[3]

In Abdul Jabbar v. Venkata Sastri (1966), the Supreme Court held that if a person puts his signature on a document for any other purpose, then he is not an attesting witness.[4]

Where To Register?
In case of documents regarding immovable property, it shall be presented for registration in the office of Sub-Registrar within whose district the property or part of it is located (Section 28 of The Registration Act, 1908). In case of all other documents, they shall be presented: -

• In the office of Sub-Registrar in whose sub-district the document was executed; or
• In the office of any other Sub-Registrar under State Government where all individuals desire the document to be registered.

The Officer authorized to register a document may on a special cause being shown also go to the individual's private residence who desires to present a document for registration or deposit a will (Section 31 of The Registration Act, 1908).

Who can apply for registration?

According to Section 32 of The Registration Act, 1908, every document (except in cases of Sections 31, 88 and 89 of The Registration Act, 1908) shall be presented for registration or deposited in a proper registration office by:

1. Some person executing or claiming under the same, or, in the case of a copy of a decree or order, claiming under the decree or order, or
2. The representative or assignee of such a person, or
3. The agent of such a person, representative or assign, duly authorized by power-of-attorney executed and authenticated in the manner hereinafter mentioned.

Every person presenting a document for registration shall affix his passport size photograph along with fingerprints to the document. In a case where a document is related to transfer of ownership of immovable property, passport size photographs and fingerprints of all the buyers and sellers mentioned in the document shall be affixed (Section 32A of The Registration Act, 1908). In case of a will or authority to adopt, the testator or after his death any executor may or a donor or after his death the done or adoptive son may present it to the Registrar or Sub-Registrar for registration respectively (Section 40 and Section 41 of The Registration Act, 1908). It shall be registered if it is satisfied that:

1. The will or authority to adopt was executed by the executor or donor;
2. The testator or donor is dead;
3. The person presenting the will or authority to adopt is entitled to present the same.

Fees:
The prescribed fees for registration of documents shall be paid on presentation of. documents (Section 80 of The Registration Act, 1908).[7]

Purpose of Registration
Section 3 of the Transfer of Property Act, 1882 provides that where any transaction relating to immoveable property is required by law to be and has been effected by a registered instrument, any person acquiring such property or any part/ interest thereof, shall be deemed to have notice of such instrument from the date of registration, provided the instrument has been registered as per the Indian Registration Act.[8]

Step-wise property registration process in India

The following process must be followed to complete the registration process:

1. All details about the property, seller and buyer, consideration amount, stamp duty calculated on value of property as per circle rate or the consideration amount whichever is higher; charges to be paid in the shape of stamp duty, transfer duty and registration fee and format of the instruments can be obtained from the website of the revenue department.
2. E-stamp papers can be purchased for SHCIL.
3. After purchase of stamp paper(s), the document has to be written by the document writer and executed in the presence of two witnesses. Necessary enclosures like copy of title deed, copy of map, plan, digital photograph, etc., have to be enclosed with the document.
4. The document has to be presented before the Sub-Registrar in whose jurisdiction the property is situated. The Sub-Registrar is to scrutinise the document and amount of stamp duty, transfer duty and registration fee.
5. The executant has to appear before the sub-registrar for admission of the document. Two witnesses are required to be present before the Sub-Registrar to authenticate the identity of the executant.
6. At the final stage of the registration, the copy of the document is to be pasted in the book and the original document is returned to the claimant.

As such, registration of documents with the relevant authorities serve the following purposes:

1. To notify the general public interested in dealing with immoveable property;
2. To ascertain the actual owner of such property and extent of rights that the owner possess;
3. To prevent forgery and fraud; and
4. To enable the persons to ascertain whether any charge is created on such property.

Mandatory Registration of Instruments Section 17(1) of the Indian Registration Act enumerates the following types of documents which are to be mandatorily registered:

• Gift of immovable property;
• Other non-testamentary instruments which purport or operate to create, declare, assign, limit or extinguish, whether in present or in future; any right, title or interest, whether vested or contingent, of the value of one hundred rupees and upwards, to or in immovable property;
• Non-testamentary instruments which acknowledge the receipt or payment of any consideration on account of the creation, declaration, assignment, limitation or extinction of any such right, title or interest;
• Leases of immovable property from year to year, or for any term exceeding one year, or reserving a yearly rent;
• Non-testamentary instruments transferring or assigning any decree or order of a Court or any award when such decree or order or award purports or operates to create, declare, assign, limit or extinguish, whether in present or in future, any right, title or interest, whether vested or contingent of the value of one hundred rupees and upwards, to or in immovable property.

As such, in view of Section 17(1) of the Indian Registration Act, the following documents are mandatorily registerable, if the value of the immovable property is INR 100/- (Indian Rupees One Hundred) and above:

• Gift Deeds,
• Sale Deeds,
• Conveyance Deeds,
• Settlement Deeds,
• Release Deeds,
• Partition Deeds,
• Lease Deeds of immovable property from year to year, or for any term exceeding one year, or reserving a yearly rent, and
• Power of Attorney coupled with interest creating rights in the immovable property.

Section 53A of the Transfer of Property Act 1882, for the aforesaid purpose, the following conditions need to be fulfilled:

1. There should be contract for consideration;
2. It must be in writing;
3. It must be signed by the transferor;
4. It must be pertaining to the transfer of immovable property;
5. The transferee should have taken possession of property;
6. Lastly, transferee should be ready and willing to perform the contract.

Supreme Court of India in S. Kaladevi vs V. R. Somasundaram and Others while dealing with validity of registration, held that:

1. A document required to be registered, if unregistered is not admissible into evidence under Section 49 of the Registration Act,
2. Such unregistered document can however be used as an evidence of collateral purpose as provided in the proviso to Section 49 of the Registration Act,
3. A collateral transaction must be independent of, or divisible from, the transaction to effect which the law required registration,
4. A collateral transaction must be a transaction not itself required to be effected by a registered document, that is, a transaction creating, etc. any right, title or interest in immovable property of the value of one hundred rupees and upwards,
5. If a document is inadmissible in evidence for want of registration, none of its terms can be admitted in evidence and that to use a document for the purpose of proving an important clause would not be using it as a collateral purpose and
6. A document required to be registered, if unregistered, can be admitted in evidence as evidence of a contract in a suit for specific performance.

Documents required for property registration:

1. Agreement to sale
2. Sale deed
3. Encumbrance certificate
4. Property tax receipts
5. No-objection certificate
6. Power of Attorney, if applicable
7. Stamp duty and registration fees payment proof
8. Occupancy certificate for new buildings
9. Completion certificate for under-construction buildings
10. TDS deduction certificate (applicable on properties worth over Rs 50 lakh)
11. PAN Card of buyer
12. PAN Card of seller
13. Aadhaar card of seller
14. Aadhaar card of buyer
15. Passport size photos of buyer and seller
16. ID proof of buyer
17. ID proof of seller
18. ID proof of witnesses
19. Address proof of buyer
20. Address proof of seller
21. Address proof of witnesses

Consequences of non-registration:

1. Legal action: An unregistered firm cannot file a lawsuit against a third party or any of its partners. A third party can file a lawsuit against an unregistered firm, and the firm cannot prevent it.
2. Claim adjustments: An unregistered firm cannot claim an adjustment for any sum exceeding Rs 100.
3. Tax benefits: An unregistered firm cannot claim any tax benefits or write-offs.
4. Conversion: An unregistered firm cannot be converted into another entity, such as a Limited Liability Company (LLP) or any form of company.
5. Dissolution: The firm may be dissolved.
6. Document inadmissibility: Documents that are not registered may be inadmissible in court.
7. Legal validity: Documents that are not registered may lose their legal validity.
8. Fraud and disputes: Documents that are not registered may increase the risk of fraud and disputes over property rights.
9. GST penalties: If a business is liable to register for GST but does not, they may be subject to a penalty of 10,000 or 10% of the tax due, whichever is higher.

Cost and Time Factors
The cost and time involved in registering documents is another factor that leads to non-registration. Many people seek to avoid the stamp duty and registration fees by not registering their documents, hoping that the lack of registration will not become an issue. This, however, can lead to significant legal problems down the line, as the unregistered document will not be legally recognised.

Ignorance of Collateral Use
Another practical issue is the lack of understanding regarding the collateral use of unregistered documents. While such documents cannot be used to establish rights in immovable property, they may still be admissible for other purposes, such as proving the existence of a contractual relationship. Parties to such agreements often assume that the document is completely useless if it is unregistered, leading them to abandon legal action when they may still have recourse.

How can NRIs register a property in India?
Any property that an NRI purchases in India also has to be registered with the legal records. The NRI can follow the same process that is followed by resident Indians. However, in case an NRI is unable to be in India physically to register the property, then he can invoke a Power of Attorney (PoA), that will delegate some other person to transfer the property in the NRI's name.[15]

E-registration procedure in urban and rural areas
Since property in both urban and rural areas property comes under the jurisdiction of the same State Government and both types of areas are managed under a Tehsil (aka taluka or mandal) the e-registration of property (housing or commercial rental) is fairly similar. The process will only differ if the land is vacant or occupied (built upon).

For vacant land, valuation is done at current market price while for occupied land (with built-up properties like shops, flats, cottages, etc.) it is done on the market price as well as the gross investment utilised by a building. For instance, a single-storied house will be valued higher than a multi-storied house if it is a prime location. Otherwise, the latter commands a higher valuation. Also, leases of immovable property in urban areas command a higher stamp duty (6%), while in rural areas it is lower (5%).[16]

Benefits of land E-registration

• The usual resource challenges at Registrar offices are reduced drastically, allowing them to tend to more sensitive matters like disputes.
• Consumer pays a registration amount which is relatively affordable.
• There is no longer any need to visit different offices to register a property.
• The details and documents pertaining to land records can be accessed online at any time.
• Transparency in the registration process increases significantly, thereby also rationalising broker fees and negating the need for bribes to officials.
• The software calculates the stamp duty on the basis of the stored data, and the duty can be paid online.
• A state-of-the-art system will reveal the current market price of any land located at any location within the State.

Property registration in 2024: Time limit and charges
Documents that have to be mandatorily registered, should be presented within four months from the date of their execution, along with the requisite fee. In case the time limit has expired, you can make an application to the sub-registrar for condonation of the delay, within the next four months and the registrar may agree to register such documents, on payment of a fine that may be up to ten times the original registration fee. The registration fee for property documents is 1% of the value of the property, subject to a maximum of Rs 30,000.

Earlier, the documents that were presented for registration, would be returned to you after a period of six months. However, with computerisation of the offices of the sub-registrar, the documents (bearing the registration number and proof that the documents have been registered by the registrar) are scanned and returned to you on the same day.

Ram Saran Lall and others Versus Mst. Domini Kuer and others. AIR 1961 SC 1747[17]
It is well settled law that transfer of immovable property whose value is exceeding Rs.100/-(Hundred) requires compulsory registration under section 17 of Registration Act 1908. Title in immovable property valuing more than Rs.100/-(Hundred) passes only after registration of Conveyance deed before learned Sub-Registrar.

Supreme Court judgment on unregistered General Power of Attorney

Shakeel Ahmed V. Syed Akhlaq Hussain, (SC) 1009[18]
The Supreme Court ruled that an unregistered General Power of Attorney or Agreement to Sell cannot be used to transfer the title of an immovable property. The court also stated that a document that requires compulsory registration under the Registration Act 1908 does not confer any legally enforceable right to approach a Court of Law.

N. Pandurangan vs N. Kannaboss on 10 July, 2019[19]
Family arrangement relating to immovable properties - Necessity of Registration - Family arrangement requires registration if it is reduced to writing for using it as proof or arrangement and where such arrangement is brought about by document - Family arrangement which serves as memorandum of record of past arrangement or for information of court for making necessary mutation does not create or extinguish rights and it need not be registered.

Conclusion
Thus due to the compulsory registration of all immovable property, the ownerships are secured by the government. In order to scrutinize the litigations, like..., Land grabbing, encroachment, double documentation, tax evasion, encumbrance issues, patta issues. In Chennai the recent, revision in guideline values across Tamil Nadu significantly boosted revenue for the state's registration department, with an additional 1,222 crore collected in the first seven months of the current financial year compared to the past year. The number of tokens issued for land registration in Tamil Nadu depends on the number of sub-registrars at the office:

• One sub-registrar: 150 tokens
• Two sub-registrars: 300 tokens
• Heavy registration offices: 16 tokens per office

In addition to regular tokens, 10 additional tokens are allotted as tatkal tokens. The tatkal fee is ₹5,000 per token, and the window for tatkal fees is open two months in advance.

Even though the funds are arising, some of the and rivals of the particular categories, are not step into forward to do the above said procedures. So need more efficient regulations in compulsory registration of immovable property.

End Notes:

1. accessed 16 November 2024
2. Section 3 of Transfer of Property Act, 1882
3. https://www.drishtijudiciary.com/ttp-transfer-of-property-act/attestation
4. https://www.drishtijudiciary.com/ttp-transfer-of-property-act/attestation
5. Section 31, 89, 32, 32A of The Registration Act, 1908
6. Section 40, 41 of The Registration Act, 1908
7. Section 80 of The Registration Act, 1908
8. Section 3 of TPA 1882
9. accessed 16 November 2024
10. accessed 16 November 2024
11. Section 17(1) of The Registration Act, 1908
12. Section 53A of Transfer of Property Act, 1882
13. https://www.casemine.com/judgement/in/5609034de4b014971115b3be
14. accessed 16 November 2024
15. https://www.morningstar.in/posts/34210/e-registration-of-land.aspx
16. https://www.livelaw.in/top-stories/no-transfer-of-title-of-immovable-property-through-sale-agreement-or-general-power-of-attorney-supreme-court-242892
17. https://www.livelaw.in/top-stories/no-transfer-of-title-of-immovable-property-through-sale-agreement-or-general-power-of-attorney-supreme-court-242892

Award Winning Article Is Written By: Ms.Advocate Manisha G

Authentication No: DE43269822942-7-1224