Stamp Duty and Registration Fees

STAMP DUTY
&
REGISTRATION FEES
1. AFFIDAVIT
MEANING:- Affidavit is a written statement on oath. It includes affirmation or

declaration. In the case of persons allowed by law to affirm or declare instead of
swearing. (Article 4 of Schedule-IA of I.S.Act0
Stamp Duty : Rs.10/- (Art.4 of Schedule-IA)

w.e.f 1-4-90 (Act.No.22 of 1989)
Registration fee : Rs.100/- (Art.1(E) of Table of fee

S.O.385.
Exemptions
1. The affidavit intended to file in the court is exempted from payment of
stamp duty. (G.O.Ms.No.604 Rev. Dept. dt.26-6-1967).
2. Affidavit or declaration in writing when made for the sole purpose of

enabling any persons to receive any pension or charitable allowance.
(Under Art. 4 of Schedule-IA)
3. Affidavit filed before the Registrar acting under Sec.73 & 74 in appeals
require stamp duty since he is not a court but exercise the power of a court
for certain purposes. The Stamp duty remitted on affidavits in
G.O.Ms.NO.604 Rev. dt.26-6-1967 does not apply in this case.
(I.G’s No.S1/17958/67, dt.17-10-67)
4. A document evidencing a declaration of Trade Mark shall be treated as an

Affidavit and registerable in Book-4 (S.O.295)
Y. SREENIVASULU, ADVOCATE, TADIPATRI-515411, Mobile: 9949174741

2. ADOPTION
MEANING:- Adoption is an act of giving and taking a child male or female into
the family having no son or daughter. The law of adoption is
governered by the “Hindu Adoptions and Maintenance Act. 1956.
Important conditions for Adoption.
1. The child intended to be adopted must complete the age of 15 years.

(Sec.10 of Hindu Adoption & Maintenance Act. 1956)
2. If a male takes a girl in adoption, he must be 21 years older than the girl.
If a female takes a boy in adoption, she must be 21 years older than the
boy.(Sec,11 of Hindu Adoption & Maintenance Act.1956)
STAMP DUTY:- Rs.35/- Art. 3 of Sch. IA of I.S.Act.

w.e.f 1-6-74 (Act.No.20 of 1974)
REGN. FEE:- Rs.100/- Art. 2(IV) of Table of Fee & S.O.384
Clarifications.
1. Where immediate right to the transfer of property in adoption deed

creates immediate right to the transfer of property in favour of the
adoptee, the document shall be viewed as an Adoption deed and
Settlement falling under Sec.6 of I.S.Act.
( I.G’s No.G3/22334/64 Dt.29-12-1964)
2. If a deed of adoption contains disposition of property in favour of the

adopted son which is not a legal consequence of the adoption, the
document should be treated as a settlement as well as a deed of
Adoption chargeable under Sec. 6 of I.S.Act. ( I.G’s No.S3/6796/65 Dt.7-8-
1965. R.G.1965 Aug. page 8)
3. S.O.374: Where in a deed of Adoption, an immediate right and transfer of

Property in favour of the adoptees is created, which is not a legal
consequence of Adoption, the document can be viewed as an Adoption
deed and a Settlement falling under Sec.6 of Indian Stamp Act.
S.O.621(b):- A document which merely declares the fact of the adoption of

a son or the giving of a son in adoption is not an authority to adopt but a
deed of adoption registerable in Book 4, or, if a right in immovable
property is also created thereby in Book-I.

3. AGREEMENT OR MEMORANDUM OF AGREEMENT
(Not otherwise provided)
Definition:-Agreement is an instrument whereby the parties willfully agree to

perform certain acts or refrain from doing something unilaterally or bilaterally.
STAMP DUTY Article 6 (A) of Sch. I A of I.S.Act.

w.e.f 1-4-90 (Act. NO.22 of 1989)
i) Value does not exceed Rs.5000/- Rs.10/-
ii) Value up to Rs. 20000/- Rs.20/-
iii) Value up to Rs.50000/- Rs.50/-
iv) Value exceeds Rs.50000/- Rs.100/-
REGN. FEE. 0.5% Article

I(A)(i) & (ii) of Table of fee.
AGREEMENT FOR MARRIAGE ADVANCE

Agreement executed by Govt. Employee in connection with marriage
advance of Rs.3000/- sanctioned to him, the Stamp duty is exempt under
G.O.Ms.No.1327 Revenue (U dt.22-8-1981. (Page157 of A.P.S.R’s Diary, 2010)
Case Law.
Article 6(B) of Schedule-IA of I.S.Act would be applicable only in such
specified cases and Same cannot override the general provision of Article
I(A). Agreement for agricultural land fall under the general provision of
Article 6(A).
Decision of A.P. High Court in C.R.P.No.6053 of 2002, Saranam Peda

Appaiah Vs. S.Narasimha Reddy. Communicated by the C&I.G’s Memo
No.S1/16160/2004 dt.02-03-2004.

4. AGREEMENT TO SALE/DEVELOPMENT/CONSTRUCTION
Meaning: An agreement is an instrument whereby the parties willfully agree

to perform certain acts or refrain from doing something unilaterally or
bilaterally. (This was taken from Subbaraju Stamp Guide).
STAMP DUTY: - 5% On the M.V. or estimated cost of proposed construction

or Development as in the case may be.
(Article 6(B) of Schedule I-A of I.S.Act.) W.E.F. 01- 04-1995.
(Act. No.21 of 1995)
REGN. FEE. Rs.1000/- Art. 1(A) (iii) (a) of Table of fee w.e.f. 01.12.2005
(G.O.Ms.No. 2045 Revenue (Regn.I) Dept. Dt.28.11.2005.
REDUCTION OF STAMP DUTY.

1. Agreement to Sale/Development/Construction:-The Governor of A.P.
hereby reduces the Stamp Duty to 1% payable under Art. 6(B) of
Schedule-IA of I.S.Act, 1899 in respect of documents relating to
Agreements or Memorandum of Agreements of Sale / Construction/
Development of immovable properties on the sale consideration or
estimated cost of construction / Development as declared by the
parties in the document subject to a maximum of Rs.20000/- on the
condition that the stamp duty so paid shall not be adjusted at the
time of registration of subsequent sale deed w.e.f. 01.08.2005. (
Notification-I of G.O.Ms. No.1475 Revenue (Regn.I) dept.
dt.30.07.2005 Page 119 of A.P.S.R’s Assn. Diary, 2006 (This
Amendment was modified in another G.O. mentioned below)
2. Reduction of Stamp duty:-In respect of documents relating to

Agreements or Memoranda of Agreements of Sale/Construction/
Development of immovable properties the stamp duty reduces to 1%
on the market value of the property as per the basic value guidelines
or consideration shown in the document or the estimated market
value for land and complete construction made or to be made in
accordance with schedule of rates approved by C&I.G whichever is
higher subject to the condition that the stamp duty so paid shall not
be adjusted against the stamp duty payable on the sale deeds to be
registered at a later date in pursuance of such Agreements of Sale cum
General Power of Attorney. These orders come in to force
w.e.f.08.04.2008. (G.O.Ms.No.568 Revenue (Regn.I) Dept.
Dt.01.04.2008 ) Page 246 of A.P.S.R’s Assn. Diary, 2009.
(This G.O. was revoked w.e.f.20-09-2010 vide G.O.No.1168 dt.15-09-2010
and restored the 5% stamp duty as per Article 6(B)

3. Reduction of Stamp to Development Agreements entered into by the
Govt.:- The Governor of A.P. hereby reduces the stamp duty payable
under article 6(B) of the Schedule-IA in respect of the instrument
evidencing agreements for construction or development entered into
by the Central or State Govt. or any authority or body incorporation by
or under any Law for the time being in force or companies wholly
owned by Central or State Govt. to Rs.100/- irrespective of the cost of
construction or development with effect on and from the first day of
April,1995, i.e., the date on which the Indian Stamp (A.P.Amendment
Act, 1995) came into force. (G.O.Ms.No.564 Rev.(Regn-I) Dept. dt.19-
07-1999, Page134 of A.P.S.R’s Assn. Diary,2000)
CLARIFICATIONS.
1. Agreement treated as Conveyance:-Agreement to sell without

intention to execute a regular sale deed treated as conveyance. (R.G.
1943/ 91 )
2. Agreement contains a Right or title conveyed is only a Sale:-In the

case of N.Hanumantharao vs. P.Narayana Prasad and others (SA/626
of 1980). The High Court of Andhra Pradesh held wherein through the
documents styled as Agreement/ Agreement to sell, right, title or
interest over the property is conveyed , such instruments should be
stamped as regular sale deeds only but not as agreements though it
contain a clause that a regular sale deed will be executed
separately.(I.G’s Circular Memo No.S1/6114/85 Dt.08.08.1985.
3. Lease cum Sale Agreements Under Subsidized Industrial Housing

Schem:- Houses are constructed by Govt. of A.P. under “Subsidized
Industrial Housing Scheme” and allotted to the Industrial workers be
means of lease-cum-Sale Agreements and later sale deeds are executed
in favour of the allottees after completion of the installments due to the
Govt. When the Lease-cum-Sale Agreements executed by Govt. of A.P.
in favour of the allottees at the time of allotment under this scheme are
presented for registration, Stamp duty need not be levied since the
Stamp Duty payable as per the explanation under Art.47-A of I.S.Act.,
is exempted as per item No.98 of Notification No.13 dt. 17-12-1938. The
T.D has to be levied on the M.V as on the date of execution of
subsequent sale deeds as per the fees table, on the deposit amount, first
installment and property tax mentioned in the document in the
document in respect of lease-cum-sale agreements.

When the regular sale deeds executed by the Govt. in favour of
allottees (after the completion of all installments to the Govt.) are
presented for registration, the Stamp duty leviable under Art.47-A of
Schedule-IA to I.S.Act is exempt as per Item No.98 of Notification 13.
But the T.D. and Registration fee have to be levied on the amount of
consideration or the market value as on the date of execution of these
sale deeds, whichever is higher. Same thing was reiterated through
(I.G’s Procgs. No.S1/ 25341/92, dt.25-9-92.)
(I.G’s Procgs. NO.S1/23817/93, dt.14-10-93.)
4. Flats:-In case of construction has started and lower slabs are completed
and the scheduled property slab is not completed, the stamp duty is
payable on foundation only, provided Agreement for construction of
remaining portion is produced. (ItemIB-4 in C&I.G’s Procgs.
No.MV1/18289/95 Dt.01.07.1995)Page 145 of A.P.S.R’s Assn. Diary,
1996.
5. Flats:-In case of Registration at foundation stages, stamp duty is

payable on the proportionate cost of foundation, provided Agreement
for construction of remaining portion is produced under Sec.5 of the
Apartment Act. (Item IB-6 in C&I.G’s Procgs. No.MV1/18289/95 Dt.
01.07.1995) Page 146 of A.P.S.R’s Assn. Diary, 1996.
6. Development Agreement:-Query: - What is the procedure and Stamp

duty on the development agreement when the promoter is giving
certain percentage of built-up area in the proposed construction
towards the cost of the land?
Ans: - Under 6(B) agreements for (1) Construction (2) Development
(3) Sale are liable to Stamp duty. If the landlord gives his land to any of
these three purposes stamp duty is payable. But it can be adjusted at
the time of sale. (Item III-(b) of C&I.G’ Procgs. NO.MV1/18289/95
Dt.01.07.1995 Page 148 of A.P.S.R’s Assn. Diary, 1996.
7. Development Agreements:-The following clarification issued by the

C&I.G on the query raised by the Guntur Apartment Builder’s
Association.
Query: -Not allowing registration of un-divided share of land unless it

is accompanied by sale agreement between the builder and the party
through construction agreement executed on stamp at 5% under Art.
6(B) of Schedule-IA of I.S.Act. is produced.

Ans: - The Builder / Developer not being the owner of the site,
cannot be executed an Agreement of sale. His duty is only to construct
or execute the work entrusted with. Therefore production of sale
agreement of un-divided share of land need not be insisted upon.
Registration of undivided share of land must be accompanied either
construction or Development Agreement in respect of Apartment
executed by paying stamp duty @ 5% under Art. 6(B) of Schedule-IA of
I.S.Act. (C&I.G’s Memo No.MV1/8541/96 Dt.15.09.1997)
8. M.V. to Development Agreement:-The chargeability of stamp duty on

the Agreement to sale/construction/Development at the rate of 5% on
the Market Value/Estimated cost of proposed construction/
Development of such property as in the case may be, as mentioned in
the agreement or the value arrived at in accordance with the schedule
of rates prescribed by the P.W.D authorities whichever is higher.
The S.Rs should obtain the particulars needed under the Article in
Annexure-IA without fail and prepare Annexure-IB on the three
methods and to levy stamp duty on the higher. (C&I.G’s Memo No.
CCRA3/17425/2001 Dt.18-12-2001)
9. Stamp duty on Security Deposit in Development Agreement Cum-

GPA:-The S.Rs are directed to levy stamp duty at the rate of 5% on the
entire cost of proposed Construction/Development or construction
cost as per the P.W.D rates whichever is higher and amount paid as
advance for transfer of property in respect of Development
Agreement-Cum-General Power of Attorney.
(C&I.G’s D.O.Letter No.CCRA3/315/2003 Dt.09.10.2003)
10. No Stamp duty to Security Deposit Amount in Development

Agreement:-The A.P.High Court has directed the Sub-Registrar
Rajendra Nagar (Rangareddy Dist.) registered the Construction or
Development Agreement without demanding any stamp duty on the
deposit amount .(W.P.No.1895 of 2007 M/s. Vertex Homes Pvt. Ltd. V
District Registrar, RangaReddy, Page 175 of A.P.S.Rs Assn. Diary,
2008)
11. C&I.G’s Clarification on Deposit Amount:-The D.R.Rangareddy is

informed that as Agreement by itself doesn’t involve transfer of
property the security deposit is not liable to be charged as advance in
view of the Judgment of the Hon’ble High Court of A.P rendered in
W.P. NO.1895/07. Therefore, the Component of Security deposit
which is not liable for taxation shall be ignored. (C&I.G’s Draft Memo
No.S1/4813/2008, dt.19-06-2008. Page 261 of A.P.S.R’s Assn. Diary,
2009 )

12. Market Value:-If the survey number containing an acre rate, the
adoption of site rate to the Development Agreement cum G.P.A would
be quite irrational though it is mentioned in the document that the
party to the agreement is planning to build villas, Duplex houses and
flats in the lands now being purchased.(C&I.G’s Memo
No.MV3/15056/2008 Dt.5.3.09)
13. Supplementary Development Agreement:- After registration of

Development Agreement, the parties have executed a Supplementary
Agreement as explanatory Supplementary Agreements with details of
distribution of earlier mentioned ratio by mentioning floorwise,
flatwise details. Such documents are falling under Art.6(c) of Schedule-
IA.(C&I.G’s Memo NO.S1/14034/2008, dt.16-10-2008). Page 253 to 255
of A.P.S.R’s Assn. Diary, 2009.
14. Latest Instructions on Deposit by Developer:-CCRA is clarified to the

D.R. Hyderabad-I (South) that the interest free deposit in the
development agreements has been made to instill confidence in the
owner of the landed property and the mode of recovery of the interest
free deposit alone will not alter the nature of document. As such the
advance can not be construed as an advance for transfer of property
and need not be charged with stamp duty.
(I.G’s Cir. Memo No.CCRA1/13429/2008, dt. 01-10-2009).
CASE LAWS.
1. Art. 6(B) not applied to Agreements relating to Agrl. Lands: - The

expression “Agreement to sale of any other immovable property” has
to be interpreted keeping in view its principles of “Ejusdum generis”
and hence, Art.6 (B) cannot be applied to agricultural lands. The
Transactions left over by Art.6(B) and covered by Art.6(C) (Pechetti
Rama Krishna Vs. Nekkanti Venkata Manohar 2004(1) ALD 557
approved) Saranam Peda Appaiah Vs. S.Narasimha Reddy 2004(5)
ALD 653(DB)
2. Agreement of Sale of Vacant Sites:-Article 6(B) would be applicable only

in such specified cases mentioned against the Article and that the same
can’t override the general provisions of Art.6 (A) of Schedule-IA.
Agreement to Sale of Vacant Site falls under general provision of Article
6(A) of Schedule-IA. Article 6(c) of Schedule-IA should be construed to
be a case not Falling under either A or B of Art.6 of Schedule-IA. (2004(1)
ALD 557. Confirmed in S.Peda Appaiah vs. Narasimha Reddy, 2004 (5)
AlD 653(DB) A.P.High Court Judgment Dt.8-11-2003 in C.R.P.No.4396 of
2003)

3. Guarantee Agreement: - Guarantee Agreement fell under the Art.
5(c) and Art.48 ( Now under Art.6) State Bank of Hyderabad Vs.Katha
Papireddy AIR 1975 AP25:1974(2) An WR 30:1975 Alt 14.
4. Managing Agency Agreement falls under Art.6 and not under Art.33
(Bharpet Mohammad Hussain Saheb Vs.District Registrar Kurnool.
AIR 1964 AP 43:1963(1) An. WR 283: ILR 1964 AP1.)
5. Development Agreement under which the Developer agrees to

construct in petitioner for his benefit is not a conveyance. Any right or
title or interest has been transferred from the land owner to the
Developer and that the land owner continues to be owner of land and
construction thereon. (Smt.Prabha Laxman Ghate vs. Sub-Registrar of
Collector of Stamps, Pune, AIR 2004 Bombay
267)
NOTE
1. Compulsory Registerable:-Agreement of Sale of immovable property of the
value of one hundred rupees and upwards is compulsory registerable as per
Sec.17 (1) (g) of Indian Registration Act.1908. (Act. 4 of 1999
W.E.F.01.04.1999).
2. Agreement between promoter and intended transfer:- A promoter who

intends to transfer any apartment shall before, accepting any sum of money
as advance payment or deposit, which shall not exceed twenty percent of the
price, enter into a written agreement of sale with intending transferee and the
same shall be registered as a document compulsorily registerable under
clause (g) of sub-section (1) of Section 17 of the I.R.Act,1908. (C&I.G’s Cir,
Memo No.G1/10534/2007, dt. 16-06-2007) Page 79 of A.P.S.R’s Assn. Diary,
2008.

CLARIFICATIONS ON THE ADJUSTMENT OF STAMP DUTY TO THE
SUBSEQUENT SALE DEEDS EXECUTED IN PURSUANCE OF SALE
AGREEMENTS.
1. Adjustment of Stamp duty:-In pursuance of an agreement referred to
in clause (B) of Article 6, the Stamp duty, if any already paid or
recovered on the agreement of sale shall be adjusted towards the total
duty leviable on the sale deed. (Explanation –I under Article 47-A of
I.S.Act, 1899)
2. Adjustment of Stamp duty may be allowed proportionately if the

extent of land mentioned in the agreement to Sell-Cum-General Power
of Attorney sold in bits as plots. (C&I.G’s Memo No.S1/3405/1999
Dt.02.04.1999)
3. The facility of adjustment of Stamp duty may be allowed if the

claimant under the sale deed is either the agreement holder and agent
or his nominee as per the terms of the agreement. (C&I.G’s Memo
No.S1/3405/1999 Dt.02.04.1999)
4. Adjustment of Stamp duty so paid to un-registered agreement to

Subsequent Sale deed:-The District Registrar, Kurnool in his letter
No.G1/320/2001, dt. 28-2-2002 informed the Asst. Zonal Manager,
Kurnool under copy of the Sub-Registrar that the claim for denoting
the stamp duty paid on the agreement of sale on the sale deed was
unacceptable for the reason that the agreement of sale was not
registered though required to be registered compulsorily w.e.f. 29-1-
1999 consequent on amendment to Sec.17 of I.R.Act. On the appeal to
the CCRA, it was held that an enabling provision is made under
explanation to Act. 17/86 making it clear that the sale deed executed
pursuant to such agreement to sell shall be treated as supplemental
deeds chargeable with a duty of Rs.5/- (Rupees Five only). The object
behind making such provision is not a pre-requisite for denoting duty
under the said section. Both registered and un-registered instruments
can be dealt with under this section. (C&I.G’s Procgs.
No.CCRA1/9052/2001, dt.27-4-2005).
5. The stamp duty so paid to the Development Agreement shall not be

adjusted to the sale deeds executed in pursuant to the Development-
Cum-General Power of Attorney. This orders applied to the
documents executed in pursuant to the Development Agreements-
Cum-G.P.A that were registered prior to issue of G.O.Ms.No.1475
Revenue (Regn-I) Dept. Dt.01.08.2005
(C&I.G’s Memo NO.S1/15598/2002 Dt. 15.06.2006 and 19-06-
2006)Page 111 of A.P.S.R’s Assn. Diary, 2007.

6. Adjustment of Stamp duty Discontinued:-In super cession of all
instructions issued previously it is hereby ordered that deduction or
Adjustment of stamp duty paid on Agreement of Sale/Construction/
Development with or without General Power of Attorney executed
before or after 01-08-2005 in the resultant sale deeds in favour of the
same or third parties shall be forthwith stopped and full stamp duty
shall be levied without any deduction or adjustment
whatsoever.(C&I.G’s Circular Memo No.CCRA3/6216/2008 dt.23-08-
2008) Page 251 of A.P.S.R’s Assn. Diary, 2009) (These orders were
revised in item No.7)
7. Above orders were revised and issue instructions as follows:-
i) The stamp duty paid on registered deeds of Agreement of sale

evidencing delivery of possession of the immovable property
combined with G.P.A or without G.P.A prior to 01.08.2005 can
be adjusted at the time of registration of subsequent sale deeds
executed in favour of the same parties or their nominees/ third
parties.
ii) The stamp duty levied by the Department or paid by the parties
under 6(B) of Schedule-IA to I.S.Act. relating to construction of
a house or for Development or sale of any immovable property
combined with G.P.A or without G.P.A registered prior to
01.08.2005 can be adjusted in favour of the same parties or their
nominees or third parties.
iii) After 01.08.2005, if the parties paid stamp duty in full to the
deeds in question as required under Art.47-A or under Art.6(B)
of schedule-IA without availing concession1%, the duty shall
be adjusted in toto at the time of registration of subsequent sale
deeds executed in favour of the same parties or their nominees
or third parties.
iv) The stamp duty levied by the Department or paid by the parties
under 6(B) of Schedule-IA to I.S.Act, for registration of
documents (1) Agreements or Memorandum of Agreements of
Sale/Construction/Development of immovable property (2)
Agreements or Memorandum of Agreement of
Sale/Construction/Development of immovable property
combined with G.P.A availing concessional rates of stamp duty
under (a) G.O Ms. No.1475 Dt.03.07.2005 (b) G.O.Ms.No.1481
Dt.30.11.2007 and

(c) G.O.Ms.No.568 Dt.01.04.2008 after 01.08.2005 can not be
adjusted at the time of registration of subsequent Sale deeds
executed in favour of the same parties or to third parties.
(C&I.G’s Revised circular Memo No.CCRA3/6216/08/A
dt.19.02.2009) Page 241 of A.P.S.R’s Assn. Diary, 2009.
NOTE: - The Stamp duty paid to the Agreement to Sale or

Development/Construction Agreement according to the schedule
rates in relevant Articles shall be adjusted to the subsequent sale
deeds executed in pursuance of above Agreements, after obtaining
the application under Sec.16 of I.S.Act. and add the following
certificate on the sale document.
Certificate
I hereby certify that on the production of the original (un) registered
sale agreement dated……….. executed by …………………… in favour of
………………….. in respect of property dealt with herein I have satisfied
myself that the stamp duty of Rs……… has been paid therefor.
Date: Signature of the S.R.

5. AGREEMETN TO SALE/CONSTRUCTION/DEVELOPMENT CO
MBINED WITH GENERAL POWER
STAMP DUTY:- 5% Under Art.6 (B) Plus Rs.50/- Under Art.42(c)
(C&I.G’s Procgs.No.MV1/18289/95Dt.01.07.1995 and Memo

No.MV1/8541/96 Dt.15.9.97
REGN. FEE:- Rs.1000/- Plus Rs.1000/- (Art.1 (A) (iii) (a) and 1(A) (iv) (ii)
of table of fee w.e.f. 01.12.2005 (G.O.Ms.No.2045, dt.
28.11.2005
REDUCTION OF STAMP DUTY.
1. Agreement to Sale/Development/Construction combined with GPA:-

Stamp duty reduced in respect of documents relating to
Agreements/Memorandum of Agreements of sale or construction /
Development as declared by the parties combined with General
Power of Attorney clause, to 1% on the sale consideration or estimated
cost of construction/ Development as declared by the parties in the
document subject to maximum of Rs.50000/- on the condition that the
stamp duty so paid shall not be adjustable at the time of registration
of consequent sale deeds w.e.f. 01.08.2005. (Notification –II of
G.O.Ms. No.1475 Revenue (Regn-I) Dept Dt.30.07.2005). ( This
notification was amended as detailed below)
2. Amendment to Notification-II in the above G.O.:-1% Stamp duty has

to be levied to the documents relating to Memoranda of Agreements of
Sale or Construction/ Development of immovable properties
combined with General Power of Attorney clause, on the Sale
consideration shown in the document or the Market Value of the
property as per the Market Value for land complete construction made
or to be made in accordance with schedule of rates approved by
commissioner & I.G under Rule 4((2)(d) of A.P.Revised Market Value
Guidelines Rules, 1998 from time to time whichever is higher subject
to condition that the 1% stamp duty paid on such documents shall
not be adjusted against the stamp duty payable on sale deeds to be
registered at a later date , w.e.f. 03.12.2007 (G.O.Ms.No.1481 Revenue
(Regn-I) Dept. Dt.30.11.2007.Page 111 of A.P.S.R’s Assn. Diary, 2008.
(This G.O was partially rescinds the Notification issued in
G.O.No.1481, dt. 30-11-2007 to the extent of Sale Agreement-Cum-
GPA only falling U/Art.6(B) w.e.f.20-09-2010, vide G.O.Ms.No.1178
Rev.(Regn.I)Dept. dt.16-09-2010.

CLARIFICATIONS
1. Subsequent Sale deeds executed by the Agent, Clarification:-Once an

Agreement cum GPA is registered, only the person who is authorized by
the Principal to sell can execute documents on the Principal behalf. In the
absence of any delegation of power to assign or execute the documents.
Any other agent though authorized by company through a resolution
passed by the company cannot be allowed to execute the sale deed on
behalf of the Agent and adjustment of stamp duty under Sec.16 of I.S.Act
shall not be allowed.(C&I.G’s Circular Memo No.S2/7943/04, dt.
22.04.2004) Page 411 of A.P.S.R’s Assn. Diary, 2005, These orders were
modified in Sl.No.18.
2.. Another Clarification on the above Issue:- It is therefore hereby

instructed that the clarification issued in the Memo No.S2/7943/04, dt.22-
04-2004 is holds good in cases where the agreements to sale cum GPA are
executed in favour of individuals only and not in favour of the
Companies. In the cases where agreements to Sale-Cum-GPA are executed
in favour of the Companies represented by any authorized person, either
by the same representative or any other representation duly authorized by
the Board of Directors of the Companies through resolutions making
substitutes as agents. The instructions issued in the above memo stand
modified to the extent. (C&I.G’s Circular Memo No.S2/7943/2004, dt. 8-7-
2004, Page412 of A.P. S.R’s Assn. Diary, 2005
3. Market Value:-If the survey number containing an acre rate, the adoption
of site rate to the Development Agreement cum G.P.A would be quite
irrational though it is mentioned in the document that the party to the
agreement is planning to build villas, Duplex houses and flats in the lands
now being purchased.(C&I.G’s Memo No.MV3/15056/2008, Dt.5.3.09)

6. SALE AGREEMENT ( WITH POSSESSION)
STAMP DUTY: -If an Agreement to sell followed by or evidencing delivery of

possession of the property agreed to be sold shall be chargeable as a sale.
Provided that where subsequently a sale deed is executed in pursuance of

an Agreement of sale as aforesaid or in pursuance of an Agreement refereed in
clause (B) of Article 6, the stamp duty if any already paid or recovered on the
Agreement of sale shall be adjusted towards the total duty leviable on the sale
deed. (EXPLNATION-I UNDER ART.47-A OF SCH. IA OF I.S.ACT. W.E.F.
16.08.1986) (Act. NO.17 of 1986)
REGN. FEE: 0.5% on the M.V or Consideration whichever is higher

(Art.1 (A) (i) and (ii) of Table Of fee W.E.F.01.01.2002
CLARIFICATIONS
1. Agreement with possession combined with General Power :- Stamp duty
1% in respect of documents styled as Agreements or Memoranda of Agreements
of sale or construction/Development of immovable properties evidencing
delivery of possession combined with General Power of Attorney clause on the
sale consideration or estimated cost of construction/Development as declared
by the parties in the document subject to maximum of Rs.50000/- on the
condition that the stamp duty so paid shall not be adjusted at the time of
Registration of consequent Sale deeds in pursuance of such agreements-cum-
General Power of Attorney as was ordered in Notification-II of
G.O.Ms.No.1475 Reveue (Regn-I) Dept. Dt.30.07.2005 (C& I.G’s
CCRA1/13754/2005 dt.17.02.2006)(This clarification is deemed to be revoked as
the G.O.Ms.No.1475 was revoked partially as regards Sale Agreement-Cum-
GPA vide G.O.Ms.No.1178 dt. 16-09-2010 w.e.f.20-09-2010 .
2. Limit of Rs.50000/- removed:- The orders issued in G.O.Ms.No.1481 Revenue

(Regn-I) Dept. Dt.30.11.2007 are deemed to have been applicable as the
Notification-II in the G.O.Ms.No.1475 was amended and the cap of Rs.50000/-
removed and 1% Stamp duty leviable on the sale consideration shown in the
document or the Market Value of the property as per the Basic value guidelines
maintained by the Dept. or estimated market value for land and complete
construction made or to be made in accordance with schedule of rates whichever
is higher. (Notification-II of G.O.Ms.NO.1481 Revenue (Regn-I) Dept.
Dt.30.11.2007)(This G.O. was revoked partially as regards Sale Agreement-
Cum-GPA w.e.f 20-09-2010, vide G.O.Ms.No.1178 dt.16-09-2010
3. An agreement to sell delivering possession of property requires to be stamped

under Art. 47-A of I.S.Act. and no Transfer duty is leviable since instrument of
this type is not covered under Local Bodies Act. The T.D. has to levy at the
subsequent sale deed on the original Market Value and if there is rise in the

Market Value, stamp duty and surcharge on the difference of the Market Value.
(I.G’s Circular Memo No.S4/7098/90 dt. 05.09.1990)
4. The Transfer duty is not leviable on the agreement to sell with possession of
the property. This position may be kept in view while adjudicating the
documents (C&I.G’s circular Memo NO.S2/30171/1997 Dt.13.04.1998)
5. REGN. FEE:- Registration fee leviable on the Agreement with possession

combined with General Power of Attorney under Art.1(A)(iii)(a) and 1(A)(iv)
i.e., Rs.2000/- (C&I.G’s Circular Memo No.G1/484/2006 Dt.17-02-2006)
6. REGN. FEE:- Documents falling under Explanation-I of Art.47-A or 6(B) of

Schedule I-A to I.S.Act for which stamp duty is levied IN FULL at 6% or 7%
treating as “SALE” , the registration fees shall be (a) @ 0.5% on the market value
or consideration which ever is higher under Art.1 of Table of fees appended to
Registration Act and fixed fees of Rs.1000/- on General Power of Attorney.
(C&I.G’s Circular Memo No.CCRA.3/6216/08/A Dt.19.02.2009)
CASE LAWS.
1. If there is an agreement to sell immovable property and possession of

such property is transferred to the purchaser before the execution or at
the time of execution or subsequently without executing any
conveyance in respect thereof, the agreement to sell would deemed to
be a conveyance. It is open to the legislature to levy duty on different
kinds of agreements on different rates. (Veena Hasmukh Jain vs. State
of Maharashtra, AIR 1999 SC 807 (811): (1999) 5 SCC 725: 1999 (1)
Supreme 229; Naginbhai P.Desai v Taraben A. Sheth, AIR 2003 Bom
192, P194.) (Page54 of Krishnamurthy Commentary 9th. Edition)
2. Once the tenancy of the petitioner in the suit property prior to the
execution of the agreement to sell was admitted, it clearly meant that
he was already in possession did not follow the execution of sale deed,
Section-47-A was not attracted for the purpose of levy of stamp duty.
Order of the trial court directing the document to be stamped as a sale
deed was erroneous. (M.A.Gafoor v Mohd. Jani, 1999 (1) ALT 596, at
p.599: 1999(1) ald 159:1999 AIHC 2716 (from Page 849 of
Krishnamurthy commentary 9th. Edition).
3. Mere placing of the lands in the hands of a party for the purpose of
dividing it into plots and to lay roads would not constitute handing
over possession of the land. (S.Vijayalakshmi v. Boyapati
Santhamma, 2002 (5) AlT 406 (A.P) from page 849 of Krishnamuthy
commentary 9th. Edition)
Note:-In the case of adjustment stamp duty under Sec.16 of I.S.Act. Please see the proforma
of certificate under Chapter 4.

7. AGREEMENT ( ANY OTHER CASE)
STAMP DUTY:- Rs.100/- Article 6(C) of Schedule-IA w.e.f 1-4-95 (Act.No.21

of 95)
REGN. FEE:- If the document is having a value, the registration fee has
to be levied under Art. 1(A)(i) and (ii) , if there is no value,
the fee has to be levied is Rs.100/- under Art.1(E) of Table
of fee.
CLARIFICATIONS AND RULINGS
1. Agreement of water right:-Agreement securing the right of water

running through channels registerable in Book I S.O.256(c)
2. Agreement of air and light:-An Easement of light and air is

immovable property within the meaning of Indian Registration
Act. (S.O.261)
3. Agreement varying terms of Mortgage:-A deed varying terms of a

previously registered mortgage deed should be treated as an
Agreement.
(i) A term of payment modified is an Agreement (R.G.page 504

dt.25-9-29, page713 dt.16-11-29, page 585 dt.28-9-29)
(ii)Enhancing the rate of interest and extending the period of

payment is an Agreement.(R.G.1014 dt.12-12-1927)
(iii) Interest enhanced varying terms of original Mortgage is an

Agreement (R.G.Page143/1939)
4. Agreement varying terms of lease:-Agreement varying the rent of

lease treated as fresh Lease (R.G.Dt.7-12-1939)(Pleae see S.No.8)
5. Agreement for water right:-The executant conveys right to

claimant to utilizing the water from his boring pump for a cash
consideration of Rs.300/- treated as an Agreement only. (I.G’s
Memo No.S3/10894/65 dated: 24-05-65 clarification issued to the
D.R.West Godavari only)
6. Deed of Subrogation – Not transfer of ‘M” because of it was

executed by the Mortgagors and not by the Mortgagees- Not a fresh
mortgage as the subrogates do not acquire new charge on the
payment (the charge is already there). All that they acquire is the
right to enforce that charge by the operation- Sec.92 of T.P.Act-
Held as mere Agreement. (I.G’s No.S3/6486/66 Dt.10.11.1966)

7. Change of firm Name:-Agreement only the name of the
partnership firm is changed. There is no change either in the terms
of the business or in the partners. The same partners run the same
business under the same terms in a different name –Held as an
Agreement. (I.G’s No.M/5/1968-69 dt.12-07-1968)
8. Agreement varying Terms of Mortgage:- (i) A term of payment

modified is an Agreement (R.G.page 504 dt.25-9-29, page713 dt.16-
11-29, page 585 dt.28-9-29)
(ii)Enhancing the rate of interest and extending the period of
payment is an Agreement.(R.G.1014 dt.12-12-1927)
9. (iii) Interest enhanced varying terms of original Mortgage is an

Agreement (R.G.Page143/1939
10. Agreement varying terms of Lease:- Agreement varying rent is

only an Agreement not otherwise provided by, but not fresh lease.
(Govt.Memo No.3275-B1/69-2,DT,24-11-1969)
11. Agreement of path way:-Claimant given right to walk on the path

for a consideration of Rs.500/- Held as an Agreement not
otherwise provided for. (S.O.296 - S1/13551/69 Dt.19-01-1970)
12. Agreement to sale of water :-Bore-Well set up for the common use
of cultivating the lands on condition that if there is excess water, it
can be supplied to others also and charges thereof levied and
appropriated by the two partners equally-D.R.held the document
as partnership- I.G held as an Agreement. (I.G’s No.S1/20446/69
Dt. -4-1970)
13. Marriage Advance Agreement:-Agreement for Marriage Advance

executed by Govt. employee in connection with marriage advance
sanctioned to him. (G.O.Ms.No.1327 Revenue (U) Dept.
Dt.22.08.1981)
14. Counter part Agreements of Excise Dept:-Counter part

Agreements required to be executed under Excise Act. And Rules
are only an Agreements not Bonds. (Govt. Memo No.30292/Regn-
I(2)/2003 Dt.10-11-2003. Page 410 of A.P.S.R’s Assn. Diary 2005)
15. Counter part Agreements of Excise Dept :-Dealers who have been
awarded Licenses under Excise Act. furnished the counter part
Agreements in form-A6 chargeable under Art.6(c) of Schedule-IA
of I.S.Act.(C&I.G’s Letter addressed to the Commissioner of
Prohibition & Excise, A.P.Hyderabad No.S2/13112/2006
Dt.28.09.2006)

16. Agreement of Sale of Agricultural Lands:- Agreement of Sale of
Agricultural lands Article 6B is not relevant but what is relevant is
Article 6(C).A.P.HC Judgement in CRPNo.6053/2002, dt.7-9-2004,
C&I.G’s Cir. Memo No.S1/16160/2004, dt.2-3-05.
17. Hiring Agreemens:- (S.O.299(B):Hiring Agreements fall under

Article 6 of Schedule-IA of I.S.Act. They should not treated as
bonds even though they are attested by two witnesses.
EXEMPTIONS
1. Inter-se-agreements executed by Self Help Groups:- Inter-se-
agreements executed by Self Help Groups in favour of Banks and
other Financial Institutions for obtaining loans Stamp duty is
Remitted in Full. (G.O.Ms.No.510 Rev. (Regn & Mandals) dt. 24-5-
2001).
2. Agreements executed by Special Economic Zone Units:-

Exemption of Stamp duty in full for loan agreements, credit deeds,
Mortgages and Hypothecation deeds executed by the Special
Economic Zone in favour of Banks or Financial Institutions is
Exempted. (G.O.Ms.No.371 Rev.(Regn & Mandals) dt.24-6-2002).
3. Loan Agreements executed by beneficiaries Under Rajiv

Gruhakalpa Scheme:- Exemption of duty full for Loan agreements
to be executed by the beneficiaries under Rajiv Gruhakalpa Scheme
in favour of Bank for securing loan for construction and also
Tripartite Agreement under Rajiv Gruhakalpa Scheme.
(G.O.Ms.No.1908 Rev. (Regn. & Mandals) dept. dt.15-11-2005)
7 A. SERVICE AGREEMENT
Stamp duty:- Chargeable under Art. 6(c) Rs.100/-
Regn. Fee :- 0.5% Under Art. 1(A) (i) and (ii) on the average
wages for one year (S.O.388(a))
7 B. ARBITRATION AGREEMENT.
Stamp Duty:- Chargeable under Art. 6(c) Rs.100/-
Regn. Fee :- Rs.100/- Under Art.1 (E) of Table of fee.

7C. PARIPASSU AGREEMET
Nature and chargeability of of Paripassu Agreements is discussed in this.
 Paripassu agreement usually come into existence in the following
circumstances
 An industrialist or a firm or a company obtains credit facilities from
financial institutions by offering all or any of the following securities
namely.
 Simple Mortgage of land and building U/Art.35 of Schedule-IA
 Mortgage by Deposit of Title deeds or Equitable Mortgage of immovable
property.
 Mere Deposit of Title Deeds with out any formal document.
 Hypothecation of movable properties.
When he takes loans from more than one institution subsequent creditors
insist that their rights in the mortgaged properties shall rank PARIPASSU
AGREEMENTS with the earlier creditors. Thus the mortgagor and the
mortgagee enter into an agreement bringing all the creditors on par, so far
as their mortgage rights are concerned.
(I.G’s Procgs. NO.S2/24846/82, dt.15-10-82)

8. AGREEMENT RELATING TO DEPOSIT OF TITLE DEEDS
DEFINITION: - Where a person in any of the following Towns namely, the

Towns of Calcutta, Madras, and Bombay and in any other Town which the State
Government concerned may, by notification in the official Gazette, specify in this
behalf, delivers to creditor or his agent documents of title to immovable
property, with intent to create a security thereon, the transaction is called a
mortgage by Deposit of Title deeds. (Sec. 58(f) of Transfer of Property Act, 1882)
Difference between Mortgage and Mortgage by Deposit of Title deeds:- In the

mortgage the transfer of an interest in specific immovable property for the
purpose of securing the repayment of money advanced or to be advanced by
way of loan (Sec.58(a) of T.P.Act.). Whereas in the Mortgage by deposit of Title
deeds, delivers documents of Title deeds to immovable property for the security
of repayment of loan.
STAMP DUTY:- 0.5% Art. 7(a) of Sch. IA. Subject to maximum of

Rs.50000/-
W.E.F.01.08.2005 (A.P.Act.19 of 2005)
REGN. FEE:- 0.1% Art.1 (A) (iii) (b) of Table of fee- Subject to
maximum of Rs.1000/-
W.E.F.01.12.2005 (G.O.Ms.No.2045 Rev. (Regn-I)
dept. dt.28.11.2005.)
1. REDUCTION OF STAMP DUTY: -1. stamp duty reduced which was

chargeable @ 0.5% on the documents under Art. 7(a) and (b) of the
Schedule-IA of I.S.Act. for the Deposit of Title deeds and Pawn/Pledge or
Hypothecation to be executed by Small Scale Industries subject to a
maximum of Rs.1000/-. (G.O.Ms.No.316 Revenue (Regn-I) Dept. Dt.14-
03-2006, Page109 of A.P.S.R’s Assn. Diary, 2007)
2. Reduction applied to Docts. Executed by the Lessees or Lessors:-The

Governor of A.P hereby reduces the Stamp Duty chargeable to 0.5%
Subject to a maximum of Rs.1000/- on the documents executed under
Art.7 (a) (b) of the Schedule-IA of the I.S.Act, 1899 in respect of documents
executed by the Small Scale Industries for Deposit of Title Deeds and
Pawn,Pledge or Hypothecation payable either by the Lessees or Lessors
of Rice Mills. (G.O.Rt.No.2794 Revenue (Regn-I) Dept. Dt.31.12.2007)
Page 114 of A.P.S.R’s Assn. Diary, 2008.

3. Reduction applied to Docts. Executed by third parties:-The instructions
given through the G.O.Ms.No.316 Dt.14-03-2006 shall be applicable in
respect of the documents falling under Art.7(a)&(b) of Schedule-IA i.e.,
Agreement relating to Deposit of Title Deeds and Pawn, Pledge or
Hypothecation and stamp duty levied @ 0.5% subject to Maximum of
Rs.1000/- on the loan amount sanctioned by a Bank after due appraisal,
even though such documents are executed along with
rd
entrepreneurs/loanees and 3 . parties who deposit their title deeds with
the financing agencies and stand as sureties for repayment of loan taken
by the entrepreneurs/loanees subject to the condition that
entrepreneurs/loanees shall produce a certificate to the effect that
his/her/their industries are small scale industry from the concerned
District Industry Centre and that the loan is being availed for the purpose
of smooth running of the industry itself and not other wise.(C&I.G’s
Circular Memo No.S1/11744/2005 Dt.27-02-2008) Page 243 of A.P.S.R’s
Assn. Diary, 2009.
4. Production of Small Scale Industry Certificate:-The instructions given

through the G.O.Ms.No.316 Dt.14-03-2006, shall be applicable in respect
of the documents falling under Art. 7(a)&(b) of Schedule-IA to I.S.Act,1899
i.e., Agreements relating to Deposit of Title deeds and Pawn, Pledge or
Hypothecation and stamp duty levied @ 0.5% subject to a maximum of
Rs.1000/- on the loan amount sanctioned by a Bank after due appraisal,
even though such documents are executed by the entrepreneurs/loanees
along with third parties who deposit their title deeds with the Financial
Institutions/Loaning agencies and stand as sureties for repayment of
loan taken by the entrepreneurs/loanees subject to the condition that
entrepreneurs/loanees shall produce a certificate issued by the Financial
Institutions granting loan to SSI Units to the effect that the borrowing
industry is Small Scale Industry Unit and that the loan is being availed
for the purpose of Small Scale Industry itself and not otherwise.
(I.G’s Circular Memo No.S1/11744/2005-1 Dt.21-03-2009).
CLARIFICATIONS
1. In the document it was recited that the loan was taken on 20-11-1973
and executed an Equitable Mortgage on the schedule property. Held
as Mortgage falling under Art.35 (b) of Sch-IA. (S3/31390/75 dt. -4-
1975)
2. Deposit of Title deeds treated as Mortgage:-According to undertaking

of the Borrower not to create any mortgage on the property relating
Relating to documents deposited and to keep the same free from any
encumbrances, a charge on the property has deemed to have been

created to secure the repayment of loan and have the document has to
be classified as Simple Mortgage under Art.35 (b) of Schedule-IA of
I.S.Act. (I.G’s Memo No.G4/6006/81 Dt.28.04.1982—Inspection
Report 1980-81 of S.R.O.Kovvur) (These orders were modified vide
circular in the item No.9)
3. Deposit of Title deeds treated as Mortgage:-If a document styled as

Agreement relating to Deposit of Title deeds contains all the conditions
of Simple Mortgage and according to which in the extent of any
default on the part of the borrower either in the performance of the
terms and conditions of the agreement or in the payment of the
principal sum or interest on the due dates, the lenders are entitled to
call for the entire amounts due or to realize the amount by conducting
sale of the mortgages property, such document should be treated as
“Simple Mortgage” chargeable under Art.35(b) of Schedule –IA of
I.S.Act. (I.G’s Procgs. No.S3/19319/86-2 Dt. 18-4-1987)
4. Sec.58(f) provision apply:-In exercise of powers conferred by Sec.58 (f)

of the Transfer of Property Act,1882, the Governor of A.P. hereby
specifies the towns to which the provisions of the said section shall
apply. (G.O.Ms.No.80 Law Dept. Dt.15.11.1988).
5. Jurisdiction:- Agreement relating to Deposit of Title deeds has to be

registered in the office of the Sub-Registrar in whose Sub-District the
whole or part of the immovable property is situate even though the
town notified under Sec. 58 (f) of T.P.Act., at which the title deed might
have been actually delivered by the debtor might not be within the
jurisdiction of the Sub-Registrar. (I.G’s Procgs.No.G4/2139/72 Dt.31-1-
1972. page 68 of A.P.S.Rs.Assn.Diary, 1991)
6. Agreement relating to Deposit of Title deeds earlier and Simple

Mortgage later: - By the document Sri Abdul Khadar (Mortgagor) has
obtained a further advance of Rs.35000/- from the Syndicate Bank,
Udayagiri Branch (Mortgagee). Mortgage was executed and registered
on 23-6-1977 as Doct. No.412 of 1977 of S.R.O.Udayagiri on the stamp
of Rs.1050/-. Before this document the Mortgager has obtained a loan
of Rs.1, 75000/- from the same Mortgagee and executed an Agreement
relating to Deposit of Title deeds on 17-12-1974 which was registered
as Doct. No.166 of 1974 of Book I of R.O.Nellore. No immovable
property was offered as security for the repayment of the said loan, all
title deeds were deposited as security for the repayment of the loan of
Rs.175000/-. An examination of the instant document reveals that the
mortgagor has created a charge on the immovable property is not only

for the present loan of Rs.35000/- but also the previous loan of
Rs.175000/- aggregating a total loan amount of Rs.2.10 lakhs. Thus the
document under examination is requires a stamp duty of Rs.6300/- on
a Mortgage under Art.35 (b) of Schedule IA of I.S.Act, and not
Rs.1050/- as registered by the Sub-Registrar. (I.G’s
Memo.S3/24954/79 Dt.11.11.1979.)
7. Deposit of Title deeds- Sec.58 (f) is made applicable to the entire Head
Quarters of the P.A.C.Cs, in the State. (G.O.Ms.No.75 Law (J) Dept.
Dt.19.5.1999, I.G’s Endt. No.S1/8717-A/99 Dt.2.7.1999)
8. Proforma:- Memorandum of Deposit of Title Deeds Executed in favor

of Managing Director, A.P.State Financial Corporation in connection
with sanction of terms loans/soft loans etc.,-Prescribed proforma-I,
Proforma-II and Proform-III- Communicated- Reg.(C&I.G’s Circular
Memo No.1A-2/10556/2009/2 Dt.5.03.2009)
9. The agreement/memorandum relating to deposit of title deeds with a

separate article in the group of agreements, and there is no relevance
to the creation of charge, declaration to keep the property free of
encumbrances, and other contingency clauses intended to show the
clear title over the property on the chargeability of Stamp duty as they
have to be treated as clauses of the agreement only and the document
basically being agreement relating to deposit of title deeds, it is to be
chargeable only under Art.7 of Schedule-IA. The instructions issued in
I.G’s Procgs. No.G4/6006/81, dt. 28-4-1982 is not applicable to the
Agreement relating to Deposit of Title deeds, in view of the
rationalization of Stamp Duty on Agreements relating to Deposit of
Title deeds. (C&I.G’s Circular Memo No.S1/6141/2009, dt.26.06.2009)
CASE LAWS:
1. A document if contains all the provisions which are normally found in
a mortgage deed, then the mere fact that the document also contains
the bargain with regard to deposit of Title deeds would not make it an
Agreement relating to Deposit of Title deeds. (CCRA Madras v.
Jawahar Mills Ltd., -AIR 1967 Madras (Full Bench) page 65 of
A.P.S.R’s Assn. Diary, 1991)
2. Wherein a document evidencing Deposit of Title Deeds contains also a

condition enabling the lender to sell the property on default in
payment on the agreed date, the power of sale create an interest not
only in the Title Deeds but in the properties themselves and the
document is chargeable as a regular Mortgage deed. (Madras

B.P.424-R Mos 25.3.1909 cited at page 126 of the Madras Stamp
manual 1958 edition. Approved in Muttaiah Chetty v. Kodanda
Rama Swamy Chetty 31 MLJ 347) (Page 66 of A.P.S.R’s Assn. Diary,
1991)
3. A confirmatory letter given by the Mortgagor to the Mortgagee

referring to the previous execution of a pronote and Deposit of Title
deeds by way of equitable Mortgage as security for the repayment of
the loan and setting out in schedule appended to it, the title deeds as
deposited has been held not to require stamp or registration.
(Syndicate Bank v. Sowdagar Moinuddin AIR 1982 Karnataka 351)
(Page 67 of A.P.S.R’s Assn. Diary, 1991).
4. Mortgage by Deposit of Title deeds with intent to create Security falls

under Art. 5(i) (Present Art.7) of Schedule-IA (R.G.34 (1948) page 53)
(Page 67 of A.P.S.R’s Assn. Diary, 1991)
5. Where the original Title deed is not available a copy thereof may be a
good document of Title but not where the original is in existence and
its production is within the power of the Mortgagor. ( Hemraj V.
Sunila Banking & Industrial co Ltd.,-- AIR 1935 Lahore page 10(11)
(Page67 of A.P.S.R’s Assn. Diary, 1991)
6. The Privy Council in Shankar Vs. Kedarnath (AIR 1939Privy Council

67) held that if the parties professing to create a Mortgage by Deposit
of Title deeds contemporaneously enter into contractual agreement in
writing which is made an integral part of the transaction and it itself
an operative instrument and not merely evidential is compulsorily
registerable. (page 54 of A.P.S.R’s Assn. Diary, 1995
GENERAL
1. In addition to the sale deeds in favour of the mortgagor the following

documents also are held to be document of title.
I. Patta of Land in the moffussil.

II. An expired lease is a document of title to the lease-hold when
the lessee obtained a renewal of lease.
III. Share Certificate.
IV. Record by Revenue Survey or reciting an oral sale and revenue
tax receipts.
V. Where the possession of the vendee is on the basis of an
agreement for sale the possessory title in good security. (Page 52
of A.P.S.R’s Assn. Diary, 1995)

2. Mortgage by Deposit of Title deeds under one of the following
possibilities:
I. The document may record a past transaction of a mortgage by

Deposit of Title deeds and may be executed with that intention.
II. The title deeds may be passed, “without more” or “without
nothing said” except that they were to be security.
III. The delivery may be accompanied with a bargain which either
is not written or if written does not constitute the contract.
IV. There may be written bargain, a Memorandum of which is
tacitly considered by the parties themselves as the only
repository and appropriate evidence of the agreement.
It is only IV class (Item IV above) that is compulsorily

registerable. (Hari Sankar paul Vs. Kedarnath Saha AIR 1939
PC 167) (Page 55 of A.P.S.R’s Assn. Diary, 1995)
S T A N D I N G O R D E R S.
1. Mortgage by Deposit of Title deeds relating to immovable property is

registerable in Book I (S.O.256(j)
2. Deposit of Title deed treated as Deposit of Title deed and Power for
consideration: - In documents relating to Deposit of Title deeds, if it
is stipulated that the Mortgagee is empowered to recover the debt by
sale of property mortgaged on behalf of the Mortgagor the Chief
Controlling Revenue Authority held that the documents are both
Deposit of Title Deeds (Art. 7) and General Power of Attorney given
for consideration (Art.42 (e) falling Under Sec.6 of the I.S.Act.
(S.O.349 (a))
NOTE:-Some information as regards DEPOSIT OF TITLE DEEDS gathered

from pages 65 to69 of A.P.S.R’ Assn. Diary, 1991.

(i). PAWN, PLEDGE OR HYPOTHECATION
DEFINITION:-The bailment of goods as security for payment of a debt or

performance of a promise is called “Pledge”. The bailer is in this case called
“Pawnor”. The bailee is called the “Pawnee”. (Sec.172 of the Indian Contract
Act.1872)
STAMP DUTY: - 0.5% on the amount secured, Subject to

Maximum of Rs.200000/- Art. 7(b) of
Sch-IA of I.S.Act. w.e.f. 01.08.2005
(A.P.Act. 19 of 2005)
REGN. FEE: - 0.1% Art. 1(A) (iii) (b) –Subject to Maximum

of Rs.1000/- w.e.f. 01.12.2005
(G.O.Ms.No.2045 Dt.28.11.2005)
Stamp Duty Reduction.

1. The stamp duty chargeable @0.5% in respect of documents falling
under Art.7(a)&(b) of Schedule-IA to the Indian Stamp Act,1899 i.e.,
Deposit of Title deeds & Pawn, Pledge or Hypothecation to be executed
by the Small Scale Industries was reduced with a cap of Rs.1000/-
(G.O.Ms.No.316 Rev.(Regn-I) Dept. Dt.14-3-2006)
2. The instructions given through the G.O.Ms.No.316 Dt.14.03.2006 shall

be applicable in respect of the documents falling under Art.7 (a) & (b)
of Schedule-IA to Indian Stamp Act, 1899 i.e., Agreement relating to
Deposit of Title deeds and Pawn, Pledge or Hypothecation and Stamp
duty levied @ 0.5% Subject to Maximum of Rs.1000/- (C&I.G’s
Circular Memo No.S1/11744/2005-1 Dt.21.03.2009)
3. The reduction in G.O.Ms.No.316 Dt.14-03-2006 is applicable in respect

of documents to be executed by the Small Scale Industries for Deposit
of Title deeds and Pawn, Pledge or Hypothecation payable either by
the lessees or lessors of Rice Mills. (G.O.Ms.No.2794 Dt.31.12.2007)
4. Please see instructions noted as item Nos. 3 &4 in reduction of Stamp

duty under Deposit of title Deeds for reduction of stamp duty
applicability to the 3rd. parties.

9. APPOINTMENT IN EXECUTION OF POWR
Meaning:-One Trustee has appointed an another trustee to look after the duties
entrusted by him, basing on the power given to him through the will or other
document.
Stamp Duty:- Rs.60/- Under Art. 8 Schedule-IA of I.S.Act. w.e.f 1-6-74 (Act.
NO.20 of 1974)
Regn. Fee :- Rs.100/- Under Art. 1(E) of Table of fee.
Clarification
1. Seven persons on behalf of the Village Folk appointed Trustee to manage
a Temple’s Properties. Held as Declaration of Trust, but not appointment
in execution of Power. (I.G’s NO.S3/41642/66 Dt. -2-1967) (Doct. NO.5
of 1965 of S.R.O.Santhanuthalapadu)

10. A W A R D
Meaning:- On dispute between members of the family regarding the division

of common properties or Joint properties, the matter was referred to the
panchayatdars or arbitrators who by their written AWARD suggested the
mode of division of properties in order to set the controversy at rest.
STAMP DUTY:- 3% Subject to Maximum of Rs.200/-

Art.12 Sch.-A of I.S.Act.
w.e.f 1-6-74 (Act.No.20 of 1974)
REGN. FEE :- 0.5% on the Value of property under dispute

Art. 1(A)(i) and (ii) of Table of Fee
Exemption
1. Award of the arbitrators in any dispute in which a Co-Operative
Society in the said province is a party. (Item No.46 Notification 13
Dt.17-12-38)
Clarifications:
1. There are no clear direction in the document with regard to partition or
enjoyment of the property among several members of family. Therefore
treated as an AWARD not directing Partition. ( 3962/General Dt.12-
6-1956)
2. By this document arbitrators settles the amount and partition the assets
and liabilities of a firm in which the partners are enjoying properties in
common. No partnership deed was registered nor the partition deed
for joint family business, treated as an AWARD directing partition.(
No.11349/55/Gen.Dt. 7.2.1956)
CASE LAW.
1. Where a document conferring rights in immovable property worth

more than Rs.100/- is signed only by the elders in the family and not
by the parties themselves, it is not a family arrangement but it is an
AWARD which is compulsory registerable.
(Montey Appalaraju v. Kottati Talupulamma, 1993 (3) ALT 21: AIR
1993 AP 331,332. Page 324 of Krishnamurthy commentary 9th.
Edition))

11. ANNUITY BOND OR MAINTENANCE OF MORTGAGE
MEANING:- An instrument by which a person obliges to pay a certain amount

periodically to another person or persons is an ANNUITY BOND chargeable
under Article 13 of Sch-IA read with Sec.25 of I.S.Act. Whereas in such a
document if property is offered as security for such payment it is ANNUITY
MORTGAGE chargeable under Art.35 of Sch-IA read with Sec.25 of I.S.Act.
VALUATION IN CASE OF ANNUITY ETC., (SEC. 25 OF I.S.ACT.

(a) Annuity is the amount payable every year. When it is payable for a
definite period the duty should be paid on the total amount.
(b) When it is not terminable with any life, is being on the date of
document it is payable on the amounts during 20 Years.
(c) When it is terminable with any life, is being on the date of document it
is payable on the amounts payable during 12 Years.
STAMP DUTY;- Stamp duty chargeable under Art.13 or under Art.35 of

Schedule-IA of I.S.Act. as mentioned above in the heading
of MEANING.
REGN. FEE:- 0.5% Under Art. 1(A) (I) and (ii) of Table of fee on the
value determined for the purpose of levy of stamp duty.
CLARIFICATIONS
1. Where there is stipulation that the executant has to bear the expenses
of carrying paddy to the claimant and when that amount is specified
such amount may be included in the annuity for the purpose of
assessing it to stamp duty. (I.G’s No.S1/27620/69 Dt. 4-2-1970)
2. The executant agrees to pay an annuity of Rs.300/- to the Mother-in-

law for the maintenance and indemnified certain property for the
fulfillment of the promise. The executant also agrees to provide a
residence worth Rs.450/- for dwelling of the claimant till her life time.
The document was held as an ANNUITY ‘M’ AND SETTLEMENT
FOR LIFE chargeable under Sec.5 of I.S.Act. (I.G’s No.S1/37722/66
Dt.10-12-1966. R.G.1967 July, page 10)
3. Annuity to be paid to either of two persons even after death of one of

them. Held as falling Under Sec.25 (b) of I.S.Act. (I.G’s
No.S1/27268/72 Dt.21.5.1973.)

12. B O N D
DEFINITION: - BOND includes

(a) any instrument whereby a person obliges himself to pay money to
another, on condition that the obligation shall be void if a specified act
is performed, or is not performed, as the case may be;
(b) any instrument attested by a witness and not payable to order or

bearer, whereby a person Obliges himself to pay money to another;
and
(c) any instrument so attested, whereby a person obliges himself to

deliver grain or other Agricultural produce to another. (Sec. 2(5) of
I.S.Act.)
STAMP DUTY: - 3% Article 13 of Schedule-IA of I.S.Act.

w.e.f 1-6-74 (Act. No.20 of 1974)
REGN. FEE: - 0.5% Article 1(a) (i) and (ii) of Table of fee.
EXEMPTION
1. Bond, when executed by any person for the purpose of guaranteeing
that the local income derived from private subscriptions to a charitable
dispensary or hospital or any other object of public utility, shall not be
less than a specified sum per mensem. (Under Art.13 of Sch-IA of
I.S.Act.)
2. Bonds under the Tobacco (Excise duty) Rules, 1943—Duty reduced to

that payable in respect of customs Bonds. (Item 72 of Notification 13
in I.S.Act.)
CLARIFICATIONS
1. Bond:-The document in question for an amount of Rs.2000/- was
executed on a printed form and signed by the borrowers on 4 annas
stamp. It was attested by two witnesses. The document is payable only
to the vendors on demand and did not contain the provision for
payment to order or bearer. It should be treated as BOND only. (I.G’s
No.S2/4488/60 dt.30-07-1963)

2. Security Bond Executed by Surety and Borrower:-Doct.No.2250/86 of
Sub-Registrar Office, Gajwel was executed by both third party
standing as surety and the original borrower. By joining as an
executant, the borrower had undertaken to abide by all the conditions
in repaying the loan amount sanctioned. In some other cases, it was
also found that the borrower has signed the document (not a witness)
along with the surety, though he is not included in the document as an
“Executant”. Since the undertaking itself is an obligation to repay the
loan by the borrower (through the immovable property offered as
security belonging to the third person), documents of the above nature
have to be treated as “BONDS” chargeable under Article 13 of
Schedule-IA of I.S.Act. (I.G’s Memo No.S4/697//92, dt. 30-8-93)
3. Bond treated as Agreement:-The nature of document, which is

required to be executed under the Excise Act, and its Rules and the
statutory conditions prescribed under that law for the conduct of his
business. The document containing the obligation to pay the various
duties, license already issued by the time of this document is executed.
The Agreement in question cannot, therefore, be regarded as an
instrument which falls under any of the clauses (a), (b) and (c) under
Sec.2 (5) of I.S.Act. The I.G is also informed that it is not permissible to
characterize this as a “BOND” for the purpose of the Stamp Act, and
that these documents which are being stamped as AGREEMENTS, is
correct. (Govt. Memo No.30292/Regn-I (2)/2003 Dt.10.11.2003. page
410 of A.P.S.R’s Assn. Diary 2005).
4. Engagement Bond by the Stamp Vendors:-The Engagement Bond

required to be furnished by the Stamp Vendors before sanction of
License is charged with a Stamp duty @ the rate of 3% on the value of
the bond under Art.13 of Schedule-IA of I.S.Act. ( I.G’s Cir. Memo
No.S5/26400/93 Dt.9.12.93, P.90 of A.P.S.R’s Assn. Diary, 1994)
5. S.O.304:- Where a document does not contain an unconditional

undertaking to pay but provides that the amount will be paid with
interest in six annual installments and is attested to by a witness and
there is no mention of indication of the date on which the instruments
will fall due. The document is not a “Promissory Note” as defined in
Section 4 of Negotiable Instruments Act, but falls within the definition
of “BOND” under Section 2(5) of the Stamp Act, viz., an instrument
attested to by a witness and not payable to order or bearer whereby a
person has obliged himself to pay money to another.

CASE LAWS
1. Conditional Bond and Agreement with a penal clause:-Where a
document states that ‘P’ promised to sell certain quantity of rab to ‘M’
at fixed rate and ‘P’ received certain amounts as an advance, that he
will supply rab by certain date on default of which he will pay 50% of
the profits by way damages, it was held that the obligation to pay
money (i.e.,50%) was to arise if ‘P’ defaulted in supplying the agreed
quantity of rab. The term of providing for the consequence of default
was not the principal covenant between the parties. It was a penalty
clause which would come into operation, if the rab was supplied the
obligation to pay money would as its consequence become void, in that
event the obligation would not accrue or arise at all. So, such
document is not a BOND.(Mhabir Prasad Vs. Peer Bux AIR 1972
All.466 (Special Bench of 7 Judges)
2. On demand I ……….. promise to pay to ………. the sum of

Rs……..together with interest thereon at 6% per annum for value
received in cash—Attested by witness –Not payable to order or
bearer—High court held BOND.
Where, not withstanding the words” on demand” the
document did not satisfy the test of negotiability it was held, not a
Promissory Note.
(State Bank of Hyderabad Vs.Ranganath Rathi AIR 1966 AP 215 ILR
1967 AP1257)
3. An agreement containing a covenant to do a particular act, the breach

of which as to be compensated in damages, is not a BOND within the
meaning of the clause, but only an agreement. (Gisborne & Co. Vs.
Subal bowri All 654 page 35 of Krishnamurthy commentary 9th.
Edition)

13. CANCELLATION
MEANING:- Instrument of cancellation (including any instrument by which any

instrument previously executed, cancelled), if attested and not otherwise
provided for (Art. 15 of Sch-IA of I.S.Act.)
STAMP DUTY: Rs. 30/- Article 15 of Schedule-IA

w.e.f 1-6-74 (Act.No.20 of 1974)
REGN. FEE: Rs.100/- Article 2(viii) of Table of fee.
Note:- Instrument canceling a will is exempt from Stamp duty. (Notification

13 Item No.52).
CLARIFICATION
1. Cancellation treated as Cancellation and Sale:- R.S.No.111/2 Ac.18.82
sold by a sale deed, in the present deed the executant recites that he
had not right over R.S.No.111/2 that the previous sale deed is hereby
cancelled and that he is now selling R.S.No.132/2 Ac.9.95 for the same
consideration. Held Cancellation and Sale chargeable under Sec.5 of
I.S.Act. (Procgs. No.136/57 Dt. 5-4-1957 D.R.Ananthapur)
2. Cancellation of partition:-Executed a fresh partition with clause to

cancel the previous partition is chargeable as Partition and
Cancellation u/Sec.5 of I.S.Act. (I.G’s No.S3/956/66 Dt. -7-1966)
3. Cancellation of Sale executed by Vendee will treated as Re-

Conveyance:-Cancellation deeds chargeable under Art. 15 of I.S.Act, if
they are executed by the Vendors of the previous sale deeds. If the
cancellation deeds executed by the Vendees in favour of Vendors of
previous sale deeds are chargeable as re-conveyances under Art.20 of
I.S.Act.(I.G’s Procgs. No.S4/33266/85 Dt.10-06-1986) Page 124 of
A.P.S.R’s Assn. Diary, 1997.
4. Verify the conditions whether it is a cancellation or re-conveyance:-

Any cancellation deed presented for registration, the officers are
advised to see the earlier documents whether there were any
stipulated conditions were fulfilled, whether those conditions were

time bound or not and if so, whether that time limit was over or not.
Only on satisfying that there has been a failure to fulfill conditions, the
document could be entertained, even in such cases notices should
necessarily be issued to the other party obtain a statement from him
and then examine whether it is really, cancellation or re-conveyance.
(I.G’s Procgs. No.ARI/503/88 Dt.21.11.1988)
5. Govt. have opined as follows:

“Section 54 of the Transfer of Property Act,1882 defines the word
“SALE” as a transfer of ownership in exchange for a price paid or
promised or part paid and part promised. The transfer of ownership in
a sale of immovable property is regulated by the contract between the
parties. When the ownership has been transferred from the seller to the
buyer by a registered sale deed it cannot be made to revert back to the
seller by mere cancellation of the instrument. For that, a separate
instrument of transfer from the buyer to seller would be necessary and
it has to be registered in accordance with the provisions of the
Registration Act.1908, Section 31 of the Specific Relief Act, 1963 is
attracted when the instrument is void or voidable but not other cases.
(I.G’s Procgs. NO.S3/17059/95 Dt.1-10-1997)
6. Affidavit obtained from the purchaser:-Registering Officers not to

register cancellation deed for sale without obtaining consent of the
original purchaser in the form of an Affidavit. (I.G’s Memo
No.G1/24499/94 Dt.16-9-1994)
7. High court of Judicature , A.P Hyderabad granted interim suspension

of the above orders issued in Memo NO.G1/24499/94 Dt. 16-9-1994.
(W.P.M.No.23070 of 1994 against I.G and D.R.Visakhapatnam,
communicated I.G’s Endt.No.G1/24499/94 Dt.28-10-1994)
8. Endorsement on the document as to the legal validity of the

cancellation:-Documents relating to cancellation of sale deeds shall be
registered and returned to the party with the endorsement that the
document was merely registered under the provisions of the
Registration Act, 1908, though such unilateral cancellations not valid in
the eye of law, until annulled by the competent court of law and the
buyers can seek redressel, in a court of law if aggrieved by the
cancellation deed. (C&I.G’s Memo No.G1/4838/04 Dt.17-12-2004) Page
423 of A.P.S.R’s Assn. Diary, 2005.

9. Cancellation of Cancellation deed treated as fresh deed:- The Sale
deed was subsequently cancelled by a cancellation deed by the
executing party. So the registration of the document ( Sale Deed) was
annulled and the instrument is cancelled and vacated by the executant.
Further cancellation of cancellation deed under the assumption that it
has the effect of reviving the original sale deed is nothing but fallacy.
Such nature of document is treated as re-conveyances for the purpose
of levying stamp duty. (C&I.G addressed the letter to the Housing
commissioner No. S2/19350/2005 dt. 21-2-2006) Page 108 of A.P.S.R’s
Assn. Diary,2007.
10. Amendment of Rule26 and inserted Rule 26 K(i) of Registration

Rules:- The registering officer shall ensure at the time of presentation
for registration of cancellation deeds of conveyances on sale before him
that such cancellation deeds are executed by all the executant and
claimant parties to the previously registered conveyance on sale and
that such cancellation deed is accompanied by a declaration showing
mutual consent or orders of a competent Civil or High Court or State
or Central Govt. annulling the transaction contained in the previously
registered deed of conveyance on sale.((Amendment Published in
A.P.Gazette No.18 Dated:29.11.2006 page 93 of A.P.S.R’s Assn. Diary
2007) Govt. Memo No.33099/Regn-I(1)/2006, dt.21-11-2006.
11. Extension of Rule 26(k) to Agreement etc.,:-Extending the said Rule

26(k) to all the instruments namely Agreement-Cum-G.P.A, Partition,
Release and Mortgage. (C& I.G’s Memo Rc.No.G1/10547/2008
Dt.14.03.2008) (These orders were revised vide orders in Sl.No.14)
12. Rule 26(k) not applicable to cancellation of Agreement etc.,:-

Amendment Rule 26(k) is not applicable to such deeds of Agreement
of Sale-Cum-G.P.A, Partition, Release and Mortgages etc., (C&I.G’s
Memo Rc.No.10547/2008, Dt.18.07.2008) Page 264 of A.P.S.R’s Assn.
Diary, 2009. (These order are also revised vide orders in Sl.No.13)
13. Both parties required to attend in cancellation of Agreement etc.,:-It

is hereby ordered that unilateral cancel of deeds of Agreement-Cum-
G.P.A, Development Agreement-Cum-G.P.A, Partition, Release,
Mortgage, Gifts and Gift (Settlements) shall not be registered unless
both parties to the previously registered deed are present before the
Sub-Registrar for execution of the Cancellation deed.(C&I.G’s Memo
No.G1/10547/2008 Dt.25.08.2008) Page 267 of A.P. 267 of A.P.S.R’s
Assn. Diary, 2009) ( These orders were cancelled vide orders in
Sl.No.15)

14. C&I.G.has no power to cancel the document:-Under Sec.69(1)(j), it is
clear that the C&I.G is entitled to make rules, regulating the
proceedings of the Registrars and Sub-Registrars, in that, he can make
rules as to the manner in which the proceedings should be conducted,
but of any rate, he cannot interfere with the orders passed his
subordinates, in exercise of rule making power. In view of the
observation made by the Hon’ble High Court of Andhra Pradesh, no
order can be passed by the Commissioner & Inspector-General of
Regn.& Stamps in respect of Cancellation of registered
deeds.(C&I.G’s circular No. AIG(S)/6526/2008 Dt.11.06.2008) Page
15. Both parties are not required in cancellation Agreement etc.,:- Orders
issued in C&I.G’s Memo No.G1/10547/2008 Dt.25.08.2008 stands
cancelled. The Orders issued in C&I.G’s Memo No.G1/10547/2008
Dt.18-07-2008 are in force. (C&I.G’s Procgs. No.G1/10547/2009
Dt.30.04.2009) These orders are modified in Sl.No.16 below
16. Cancellation of Agreement can be registered with the consent of

both parties:-It is clarified that cancellation deed of agreement which
involves two parties can be registered only with the consent of the two
parties OR on the basis of an order of Civil Court. No Sub-Registrar
shall register a deed of cancellation of an agreement based on a deed
executed by only one party to the agreement. If any such contractual
cancellation deed is presented for registration, the Sub-Registrar shall
cite the instructions issued in this memo and refuse registration.
(C&I.G’s Cir. Memo No. Genera/Can/18492/2009, dt.30-12-2009).
17. Chargeability of Stamp on cancellation of Sale:-

i). As the property is being reconveyed or reverted back to the vendor
the deeds of cancellation of previously registered sale deeds fall under
article 20 of Schedule-IA to Indian Stamp Act, 1899 chargeable to
stamp duty at the rate 5% on the value of the property excluding the
transfer duty.
ii). Advalorem Stamp duty shall be levied on the market value

prevailing as on the date of execution of deeds of cancellation of
previously registered sale deeds as per Sec.17 of I.S.Act,1899.
iii). If the recitals of the cancellation deed discloses that the

consideration so paid by the vendee/buyer to the principal sale deed is
received back by the vendor/seller to the principal sale deed then the

deed of cancellation may have to be treated as sale deed chargeable to
Stamp duty under Article 47-A of Schedule-IA of I.S.Act, 1899.
(C&I.G’s Cir, Memo No.S1/8652/2008, dt.20-9-2008, Page255 of Diary,
2009) these order were stands cancelleld and the following orders
issued.
Clarificatory order on the following issues.

a). What is the Article under which stamp duty is leviable to the
cancellation of Sales in view of enforcement Rule 26(k).
b) Whether the Market Value is applicable as on the date of execution

of original sale deed or as on the date of execution of Cancellation.
Calrified as follows:
i) As the property is being reconveyed or reverted back to the vendor

the deeds of cancellation of previously registered sale deeds fall under
Art.47A of Schedule-IA chargeable to stamp duty at the rate of 6% or
7% as the case may be on the value of the property including the
transfer duty i.e., 9%.
ii). Advalorem Stamp duty shall be levied on the Market Value

prevailing as on the date of presentation of deeds of cancellation of
previously registered sale deeds.
(C&I.G’s Cir, Memo No.S1/8652/2008, dt.22-09-2008 Page.257 of
18. S.O.292: A deed of cancellation or revocation is compulsorily or

optionally registerable according to the nature of the original -45-
document, the terms of which are cancelled or revoked. Such
document shall be grouped with miscellaneous documents in the
accounts.
19. R.R.117:- A rectification deed or a cancellation shall be registered in

the same class of register book as that in which the original document
which it cancels or rectified has been registered.

CASE LAWS
1. No fault in registration of cancellation of Agreement by the Sub-

Registrar:-Cancellation of Agreement executed by the executant of
previous agreement unilaterally and registered by Sri P.V.G.K.S.Sastry
Sub-Registrar. The High Court held that registration does not cause
any injury to the second respondent for him to invoke Section 81 of the
Registration Act, 1908 against the petitioner (S.R), as he in spite of the
deed of cancellation, has a right to proceed against his vendor and seek
its enforcement, if he is not willing to abide by the cancellation of the
agreement by his vendor. (P.V.G.K.S.Sastry, S.R Vs. Maddeboyina
Umamaheswari in C.P.No.1446 of 2005 in C.C.No.34 of 2005 of
A.P.High Court) C&I.G’s Endt.No.T.Dis. G3/4872/2005, dt.27-05-2006,
Page 98 of A.P.S.R’s. Assn. Diary, 2007.
2. If a person’s property is sold by any other person, it amounts to

playing fraud on statute—He can get the sale deed cancelled by
execution of cancellation deed and getting it registered—He need not
go to civil court for seeking a declaration or to get it cancelled. Title of
person remains in tact even if a stranger conveys his title to another
stranger. Registering authority has inherent power to cancel the earlier
sale deed by registering the cancellation deed presented by true owner.
(Yanala Malleswari Vs. Ananthula Sayamma and others. 2006(6) ALT
523 (FB W.P. No.9512 of 2003 and
Bench decided on 24-10-2006 .

14. CERTIFICATE OF SALE
MEANING:- (In respect of each property put up as separate lot and sold)
granted to the purchaser of any property sold by public auction by Civil or
Revenue Court, or the collector or other Revenue Officer. (Art. 16 of Schedule-IA
of I.S.Act.)
STAMP DUTY:- 5% On the purchase money. (Art. 16 of Sch-IA of I.S.Act.)

w.e.f 1-6-74 (Act.No 20 of 74)
REGN. FEE:- 0.5% On the purchase money Under Art.1(A)(i)and (ii) of

Table of fee If it is presented for Registration. If the true
copy of Sale Certificate transmitted for filing there is
no fee. (C&I.G addressed a letter to the Dy.Registrar of Co-
Operative Societies, Hyd.
Note:-Certificate of Sale granted to the purchaser of any property sold by public

auction by a Registrar of Co-operative Societies in the said Province. Duty
reduced to the amount of duty chargeable on a similar certificate granted by a
Civil or Revenue Court. (Notification 13 item No.49)
CLARIFICATIONS
1. Certificate of sale by the Civil or Revenue Courts- No Surcharge. (I.G’s
No.SA1/36273/66 Dt. 20-1-1968)
2. Market Value is not applicable to the Certificate of Sale issued by the

courts.(I.G’s Circular Memo No.S3/21109/1981 Dt.4-4-1983. )
3. Every Court granting a Certificate of Sale of immovable property under

the code of Civil Procedure, 1908 shall send a copy of such certificate to
the registering officer within the local limits of whose jurisdiction the
whole or any part of the immovable property comprised in such certificate
is situate and such officer shall file the copy in his Book-I or get scanned.
(Sec.89(2) of I.R.Act,1908)
4. Whenever a copy of Court Sale Certificate is received, the registering

officer after filing it in Book-I file shall attest each sheet with his dated
signature. Instructions contained in Registration Rule 115(iv) shall be
applied mutatis mutandis.(I.G’s Procgs. G2/15147/81,Dt.3.6.1981).
5. T.D.is not applicable to Sale Certificate:- Certificate of Sale issued by The

Dy. Registrar of C.C.A- Surcharge not necessary. I.G’s No.S1/15179/67 ,
dt.21-8-67.

6. Registration of Sale Certificate Whenever a Certificate of Sale is
transmitted through post/Messenger of the Court or Authority which has
to send a copy of the Certificate of Sale (but not original) duly endorsing
that the original certificate of sale was engrossed on the Stamps of the
value equivalent to 5% of the purchase money in which case the
registering officer shall file it Book-I file volume after incorporating the
particulars mentioned in the certificate of Sale in Index-I and II as is done
in the case of Loan Orders sent by the Primary Agricultural Cooperative
Societies. If the Claimants/purchasers of the open desirous of getting the
Certificate of Sale registered as is done in the case of other documents, the
Registering Officer shall register it by levying stamp duty of 5% and
Registration fee of 0.5% on the purchase money but not on market value
without levying Surcharge of Transfer of Property. (C&I.G addressed a
letter to the Dy. Registrar of Coop Societies, Malakpet Hyderabad
while marking a copy to all D.Rs in the State. Letter No.S2/1298/2006,
Dt.04.10.2006)
7. Sale Certificate from Debts Recovery Tribunal:-Whenever a certificate of

Sale is furnished through Post/Messenger of the Tribunal/Court which
has granted Certificate of Sale, such officer has to send a copy of the
certificate of sale (but not original) duly endorsing that the original
certificate of sale was engrossed on the stamps worth equivalent to 5% of
the purchase money, in which case the Registering Officer will file it in
Book-I File Volume after incorporating the particulars in Index-I and II as
is done in the case of Loan Orders sent by the Primary Agricultural Co-
Operative Credit Societies. If the claimants/purchasers of the open
auction are desirous of getting the certificate of sale registered as is done
in the case of other documents, the Registering Officer shall register it by
levying stamp duty of 5% and Registration fee of 0.5% on the Purchase
money but not Market Value without levying Surcharge on Transfer of
Property. (C&I.G’s Letter No.S1/10875/2005, dt.03-09-2007 addressed to
the Recovery Officer, Debts Recovery Tribunal, Hyd.) Page 236 of
8. Copy of Sale Certificate (S.O.228(a)(v):-In the case of a copy of a court

sale certificate the date on which the original certificate of sale is signed by
the presiding judge should be taken as the date of execution.
CASE LAW
1. A Sale Certificate granted under order 21 Rule 19 of the Civil
Procedure Code is not an instrument until it has been signed by the
Judge. (Collector of Ahmednagar Vs. Rambhai AIR 1930 Bom 392 ,
from Krishnamurthy Commentary)

15. COP0SITION DEED
MEANING:- Where the debtor with the consent of his creditors appoints a
trustee to take charge of all his property for the purpose of giving effect to the
composition, the trustee is a trustee for the creditors, only to the extent of that
purpose, but no right to the property itself is transferred to the creditors. The
trustee holds the property for the debtor, who remains in the eye of law the
owner and for the benefit of the creditors. (S.O.305)
CONDITIONS
i. An assignment for the benefit of the creditors.

ii. An agreement whereby payment of a composition or dividend was
secured to creditors and
iii. Inspector ship deed for the purpose of working the debtors
business for the benefit of creditors. (R.G.1936/129 )
iv. Under a conveyance deed, all the property of the debtors must be
conveyed. Otherwise the deed becomes a Conveyance. ((Note 3
Under Art. 19 Schedule-IA of I.S.Act.)
STAMP DUTY:- Rs.35/- Article 19 of Schedule-IA of I.S.Act. w.e.f 1-6-74

Act. No.20 of 1974
REGN. FEE:- Rs. 0.5% Article 1(A) (i) and (ii) of Table of fee on the
value of the property transferred.

16. C O N V E Y A N C E
DEFINITION:- Conveyance included a conveyance on sale, every instrument

and every decree or final order of any Civil Court, every order made by the High
Court under Section 394 of the Companies Act, 1956 in respect of amalgamation
or merger of companies by which property, whether movable or immovable, or
any estate or interest in any property is transferred to , or vested in or declared to
be of any other person, inter-vivos, and which is not otherwise specifically
provided for by Schedule-IA as the case may be (Sec.2(10) of I.S.Act.) (Stamp
Amendment Act, No.8 of 1998 W.E.F.2304.1988)
EXPLANATION-I
1. Whereby a Co-Owner of any property transfers his interest to another
Co-Owner of the property and which is not an instrument of partitions
shall for the purpose of this clause, be deemed to be an instrument by
which property is transferred inter-vivos.
2. Where by a partner transfers his share in the property of the

partnership business to another partner or other partners, whether
separately or together with transfer of other business assets on
retirement or dissolution or whereby contributes to the capital of the
partnership firm by transferring his right and title to, or interest in any
property, is for the purpose of this clause an
instrument by which property is transferred.
3. Clarification on the above Definition:- The definition of Conveyance

includes all transactions involving transfer of property, either movable
or immovable, or transfer of any right or interest therein and they are
chargeable to duty accordingly but for the clause viz., “and which is
not otherwise specifically provided for by Schedule-I or IA as case may
be”. So long as this clause is existing in the definition of Conveyance,
the transfers otherwise specifically provided for in the Schedule-IA
under Articles,19(Composition deed), 27 (Exchange), 29 (Gift), 31
(Leases), 47-A (Sale), 49 (Settlement), etc., are chargeable to duty
specified therein only but not under Art.20. There will be no change in
the chargeability unless the relevant Article is amended or superseded.
(C& I.G’s Memo NO.S2/11549/98, dt.05-02-1999) Page 109 of A.P.S.R’s
Diary, 2000)

STAMP DUTY: - 5% Article 20 (a)(b)(c)of Schedule-IA of I.S.Act.
w.e.f 1-6-74 (Act.20 of 1974)
(d) Conveyance, so far as it 2% on the M.V. of the property.

relates to amalgamation Art.20(d) of Schedule-IA.
or merger of companies w.e.f 1-8-2005 (Act.19 of 2005)
under the order of High
Court under Sec.394 of
Companies Act, 1956
REGN. FEE; - 0.5% Article 1(A) (i) and (ii) of

Table of fee.
Note: - Before interduction of Art. 47A of Schedule-IA for sale W.E.F.

16.8.1986 through Stamp Act Amendment (Act. No.17 of 1986), the Sale is
chargeable under Art. 20 of Schedule-IA of I.S.Act. as Conveyance on Sale.
STAMP EXEMPTION
1. Collages taken over by the Govt.:-Conveyance deeds transferring all
the properties both movable and immovable belonging to the colleges
taken over by the Government (Item No.114 of Notification 13
dt.17.12.1938)
2. Two wheeler Vehicles:-(i) The Governor of A.P hereby reduces the

stamp duty chargeable in respect of the Conveyance deeds evidencing
transfer of ownership of Motor Vehicles excluding Two Wheeler motor
vehicles and Auto Rickshaws chargeable under Art.20 of Schedule I-A
from 5% to 2% on the consideration.
(ii) The Governor of A.P hereby remits in full, the Stamp duty
chargeable under the said Act in respect of the Conveyance deeds
evidencing transfer of ownership of two Wheeler Motor Vehicles and
Auto-Rickshaws. (G.O.Rt.No.8 Rev. (Regn-I), Dt.4.1.1996) (These
orders were withdrawn as per G.O. in item No.4)
3. Reduction of Stamp duty in full in respect of instrument of

securitization of loans chargeable under Art. 20 of I.S.Act.
(G.O.Ms.No.129 Revenue (Regn-I) Dept. Dt.06.03.2000)
4. Withdrawal of G.O.Rt.No.8 : The orders issued earlier through

G.O.Ms.No.8 Rev.(Regn-I) Dt.4-1-1996 reducing stamp duty on
Conveyance of second hand motor vehicles is hereby withdrawn with

retrospective effect from the date of issue of earlier G.O.Ms.No.8. The
withdrawal is total as it is said by transport department that there is no
provision under the said docts to treat the ownership transfer
documents for second hand vehicles as Conveyances.(G.O.Ms.No.106
Rev.(Regn-I) Dept. dt.19.1.2005, C&I.G’s Endt.No.S1/17448/99 Dt.21-
2-2005) from V.V.Naid Notes)
5. Securitization of Housing Loans:-Stamp duty chargeable under Art.20

is reduced to 0.1% subject to a maximum of Rs.One lakh in respect of
any instrument of securitization of Housing Loans, Assignment of debt
on Housing Loans (with or without underlying securities in the nature
of movable or immovable property) executed by the Housing Finance
Institutions in favour of Refinancing or Intermediate Investment
evidencing assignment of debt or Housing Loans. (G.O.Ms.No. 583
Rev. (Regn-I) Dept. dt.23-5-2005).
6. Reduction of Stamp and Fee:-Reduces the Stamp duty chargeable on

the documents and instruments of securitization of loans or debts or of
Assignment of loans/Debts with underlying securities executed by the
Industrial Development Bank of India (IDBI) in favour of Stressed
Assets Stabilization Fund (SASF) for the purpose of acquisition,
resolution or reconstruction of stressed assets, non-performing assets
under Article 20 of the Schedule-IA to I.S.Act, to “One rupee” for every
thousand rupees or part thereof, of the loan/debt assigned with
underlying securities, subject to a maximum of rupees one lakh.
Registration fee reduced to 0.50% subject to maximum of Rs.30000/-
(G.O.Ms.No.768 Rev. (Regn-I) Dept. dt.29-9-2004)
CITATIONS UNDER SEC.2 (10) OF I.S.ACT.

1. A transfer of land by the legal representatives of the deceased husband
and in pursuance of a compromise of a widow’s suit for maintenance
is a Conveyance. (Item No.3 under Sec.2(10))
2. An assignment of debt is transfer of a property and falls within the

definition of Conveyance. (Item No.4 under Sec.2(10) of I.S.Act.)
3. Where no property actually passes by a transaction a deed affecting it

cannot be a Conveyance. (Item No.5 under Sec.2 (10) of I.S.Act.)
4. When a decree of a Civil Court was transferred by sale, it should be

stamped as a conveyance under Art.20 of Schedule-IA of I.S.Act
(Illustration 3 under Art.23 of Schedule-IA of Madras Stamp Manual
page.93)

CLARIFICATIONS
1. Conveyance:-Conveyance of land (for money’s consideration in favour

of land owner and conveyance of title in favour of cultivator
chargeable with aggregate stamp duty under Art. 47-A of Schedule-IA
of I.S.Act.
(a) A transfer in exchange of moneys worth is a conveyance on sale.

This also applies to transfers which are not conveyance on sale. A
transfer of property and interest of one body of persons to another
is Conveyance of Sale.
(b) A transfer of land in pursuance of suit is a Conveyance. (B.D’s

L.Dis W3/2738/63 dt.10.81963, Page 16 A.P.S.R’s Assn. Diary, 1995)
2. Release treated as Conveyance on Sale:-Release which does not

operate on all other Co-Parceners is a Conveyance on Sale.
(A.P.High Court Judgment No.83 of 1970 Dt.18.1.74, I.G’s
Endt. No.S3/1053/74 Dt.26.9.74. (page 21 of A.P.S.R’s Assn.
Diary, 1995)
3. Release treated as Conveyance on Sale:- ‘A’ had a house at

Vijayanagaram and by a registered document dated 27-5-73 sold an undivided
1/20th share in the building to “B” for a consideration of Rs.1000/-. Sixteen days
later, by another document he(A) purported to have released his right in 19/20th
share of the same building in favour of the aforesaid “B” for a consideration of
Rs.19000/- on a stamp paper of Rs.23/-. On reference to High Court, it held the
document, i.e., the second document as Conveyance on Sale. (High Court
Judgement NO.3 of 1974, Bd’s No.Spl/Q3/3079/76 Dt.30.10.76)
4. Transfer of Mortgage Decree is a Conveyance and Stamp levied on the

decratal amount. (I.G’s No.S2/12548/77, Dt.19.8.77, page 22&23 of A.P.S.R’s
Diary, 1995)
4A. The property belonged to releasees decreed to the releaser on

Mortgage debt and it was auctioned by the releaser, the Court confirmed and
sale certificate issued in the name of releaser. But in the present document
releaser relinquished the right in favour of releasees stating “Release of nominal
right” for Rs.1800/-. Held the document as Conveyance on Sale (I.G’s
No.S2/5364/76. page 23 of A.P.S.R’s Assn. Diary, 1995)

5. Transfer of Contract for repaid Tank is treated as Conveyance: - An
Agreement whereby the executant who obtains a contract for
Rs.27000/- to repair a tank belonging to P.W.D transferred his right in
favour of claimant for no consideration. It is only a Conveyance. If
there is no consideration, the Registrar is ascertaining the probable
benefit (Profit) under contract. The document registerable in Book 4.
(I.G’s Procgs.No.S4/842/82 dt.21-8-1982, Doct.No.P6/79 of
S.R.O.Kandukur)
6. Transfer of Trust property for consideration to the real owner—Held

Conveyance on Sale. (I.G’s No.S1/37657/66 Dt.26-4-1967)
7. Release treated as Conveyance:-The document was styled as release

by 4 brothers in favour of 5th. Brother. The document did not include
the sister who must also have been treated as Co-Parcener. Since this
document treated as Conveyance as it was not operated on all co-
parceners. (I.G’s Procgs.No.E3/11249/87 Dt.13.7.87)
8. Transfer of Share in Partner ship to the stranger:-Where a partner on

dissolution of partnership, transfers by an instrument his share in the
partnership to a stranger with whom the continuing partner might be
disposed to enter into partnership, the instrument will amount to a
Conveyance on Sale (Page 73 item No.18 of A.P.S.R’s Diary, 2004)
9. Change of Partners in Partnership deed:-It is hereby informed that the

Form-V (in which changes of partners under the Indian Partnership
Act, 1932) for chargeability purpose is treated as an instrument under
Sec.2 (14) of I.S.Act, since it is a written bargain, whereby certain
partners are retired, new partners inducted, some partners relinquish
their shares ultimately resulting in re-constitution of partnership firm
affecting the rights and liabilities of the partners. The Stamp Act.
strikes at instrument and once the transaction is reduced to writing by
way of employing an instrument to execute the intention of the
partners, it assumes the nature of instrument falling under the ambit of
chargeability as “Conveyance” by virtue of Act. 8 of 1998 whereby
Sec2 (10) of I.S.Act is duly amended incorporating partnership related
transaction into the fold of “Conveyance” under Art. 20 of Schedule-
IA. (I.G’s Circular Memo No.Firms/19/2007 Dt.16.10.2007)
10. Order under Sec. 153 of Companies Act, transferring assets of

company— Transfer by deeds in pursuance of such order—Document
in question Held as Conveyance falling under Sec.2 (10). (Page 20
Sl.No.33 of A.P.S.R’s Diary, 1995)

CASE LAWS
1. Document recording dissolution of partnership and one partner
taking over all assets, liabilities of firm and agreeing to pay each
partner specific sum and hypothecating and charging certain
properties by way of security for such payment. Held document was
not Conveyance but was instrument of dissolution cum mortgage
separately chargeable to duty under Art.41 (B) and 35 of Schedule-IA
respectively. (AIR 1972 All I (7) 1971 All L.J.974) (Page 19 of
2. “C” entered into contract to sell certain properties to “S” Company but
contract was not completed by execution of any Conveyance or
transfer. “C” died shortly, afterwards his legal representatives held
legal estate of various properties in trust for “S” company. Three years
later “E” company was incorporated and terms were arranged without
here being any written contract for sale of properties by “S” company
and “E” company. As a result of that arrangement, five documents of
transfers were executed and legal representatives of “C” conveyed
and transferred beneficial interest in properties to “E” Company. It
was held that documents came within the comprehensive definition of
Conveyance on Sale. (1956-3 All E.R.33 (36)) Page 74 Sl.No.26 of
3. Letter containing a Sale treated as Conveyance :-“A” agreed to sell Ice

Factory to “P” for Rs.80000/- and the vendee paid Rs.25000/- as
earnest money agreeing to pay the balance at the time of execution of
the sale deed, when the possession would be given to the vendee on
13-12-49 as per agreement, the vendee paid the balance and got a letter
written by the vendor stating that he sold him Ice Factory. Held that
the document transferred ownership and was liable to be stamped as
Conveyance. (AIR 1953 Hyd.14(17.18)) Page75 Sl.No.32 of A.P.S.R’s
Assn. Diary, 2004)
4. Debt included in the consideration:-Where a transferor is indebted to

the transferee and the consideration in the conveyance is stated to be
the debt less the amount waived by the transferee, the stamp duty is to
be paid not on the consideration stated in the conveyance but on the
whole debt. (AIR 1935 Rang. 243(242)) Page 76 Sl.No.36 of A.P.S.R’s
Assn. Diary, 2004)

5. Sale deed embodying the sale of Cinema House together with
machinery thereof, but not including any interest in the site is a simple
Conveyance coming within the ambit of the Article 20 of Schedule-IA
(AIR 1973 A.P.48 (50)) page76 Sl.No.38 of A.P.S.R’s Assn. Diary,
2004)
6. Release treated as Conveyance:-Separate documents executed by

some of the Co-Owners relinquishing their shares in the property in
favour of the remaining co-owners for certain consideration were held
as deeds of Conveyances on Sale and not release deeds. (1985-2
ALT.437(FB)) page 76 Sl.No.40 A.P.S.R’s Assn. Diary, 2004)
7. “A” had sold Ac.0.24 of land in favour of “B” through sale deed dated
4-4-73. There is Rice Mill in the above land. “A” did not sell the
machinery etc., in 1973. Later “A” sold the machinery etc., to the
original vendee for a cash consideration of Rs.20000/-. The stamp born
by the document is Rs.1000/-.
The Sub-Registrar registered the document in Book-I. At the
outset of the document it was already the owner of the land. Through
this document, he purchased also the machinery. It is nowhere
mentioned in the document that the machinery was removed from the
land or it was not inferred that the machinery was sold to the vendor
which was embodied in the land for the permanent beneficial
enjoyment. The Document was held as a “Conveyance on Sale” for
Rs.20000/- chargeable with duty of Rs.2000/- (including surcharge)
(page 78 Sl.No.49 of A.P.S.R’s Assn. Diary, 2004)
Note:-Please see clarifications under “Release and Sale” also.

17. COPY OR EXTRACT
STMP DUTY:- Rs.10/- If the original deed borne by the stamp not
Exceeding Rs.2.50. (Art.21(i) of Schedule-IA)
Rs.20/- In any other case. (Art.21(ii) of Schedule-IA

w.e.f 1-4-90 (Act.No.22 of 1989)
FEE:- Rs.50/- For Search of an entry and grant of certified

copy of the document including maps or palns
accompanying the documents. Provided if the
party does not require the copy of document
after the search is made a fee of Rs.20/- shall
only be levied.(Art. 9 of Table of fee)
STAMP DUTY EXEMPTIONS
1. Copy of any paper which a public officer is expressly required by law

to make or furnish for record in any public office or for any public
purpose.(Exemption (a) under Art.21 of Sch. IA.)
2. Copy of, or extract from, any register relating to Births, Baptisms,

namings, dedications, marriages, divorces, deaths or
burials.(Exemption (b) under Arti.21 of Sch. IA)
FEE EXEMPTION.
1. Government Officers who may require to search the registers or to take

copies of entries for bonafide public purpose, shall be permitted to do
so without payment of any fee.(Note Under Art.9 of Table of fee)
2. No fee shall be levied when a search is made on the application of

Police Official with view to grant an encumbrance certificate or copy of
an entry required for a bonafide public purpose. (Art.8(2)(c)(ii) of
Table of fee)
3. A search fee shall not be levied for the grant of a copy of document in
the following cases.
(a) admitted to registration but not transmitted into the register.
(b) Presented but not yet admitted to registration or
(c) The registration of which has been refusal
(R.R.134 read with S.O.976(b))

GENERAL.
1. Subject to the previous payment of the fees payable in that behalf, the
Book Nos. 1 and 2 and the indexes relating to Book No.1 shall be at all
times open to inspection by any person applying to inspect the same and
subject to the provisions of Section 62, copies of entries in such books
shall be give to all persons applying for such copies. (Sec.57(1) of Indian
Registration Act. 1908).
2. Copies in Book-3 :-Subject to the same provisions, copies of entries in

Book No.3, and in the Index relating thereto shall be given to the persons
executing the documents to which such entries relate, or to their agents,
and after the death of the executants, but not before, to any person
applying for such copies. (Sec.57(2) of I.R.Act.1908)
3. Copies in Book -4:-Subject to the same provisions, copies of entries in

Book No.4 and in the Index relating thereto shall be given to any person
executing or claiming under the documents to which such entries
respectively refer, or to his agent or representative.(Sec.57(3) of I.R.Act,
1908)
4. The requisite search under this section for entries in Book Nos.3 and 4
shall be made only by the Registering Officer. (Sec.57(4) of I.R.Act.1908)
5. A person applying for a search regarding a document registered in Book

3 or Book 4 shall be required to specify his title to search such
books(Sec.57 of the Act.) (S.O.958(d))
6. A copy of a document pending or refused registration, may be granted

to a person applying for it subject to the restrictions laid down in clauses
(2) and (3) of Section 57 of the Registration Act. (S.O.990 (a))(See
Sl.No.13 also)
7. Copy of Refusal Order:-Where the claimant or executant is applied for

grant of refusal order in the first occation, the search fee and copying fee
is exempted, but application fee has to be levied. (now there is no
provision for application fee in the present fees table.) (S.O.975(a))
8. A copy of Refusal Order granted to the claimant or executant, under

Sec.76 of the Indian Registration Act, by the District Registrar, copying fee
shall be levied. (Now there is provision is provide for levying of copying
fee in the present fees table) (S.O.975(c))

9. Copy of E.C may be granted on white paper on payment of Copying fee
and Application fee to the party at whose instance the encumbrance
certificate was first prepared. (S.O.997(b))
10. Copy of E.C will come under M.C and it may be granted on white paper
(I.G’s No.S3/565/64 Dt.30.8.64)
11. Certified Copies: Whenever an entry is read over under Rule 137(ii)
applicant should sign stating whether he requires a copy or
not.(I.G’sNo.G4/33145/64 Dt.20.1.65)
12. Certified copy of Book-4 Doct. to Police:-Copies of documents registered

in Book-4 cannot be granted to police officials for bonafide public
purpose. (Procgs. No. G3/25152/64, dt. 26-1-65, L.Dis. No.G4/24757/74,
dt.30-10-74).
13. Granting of Certified copies when the original is found tampered:- The
following procedure to be followed in granting certified copies when the
original or a portion of the original is found tampered.
1. A facsimile copy of the entry tampered, meddle with or over written ha

to be underlined prominently with red ink indicating by foot note that
such of the portion underlined is found tampered or meddle with. The
foot note should so glaring as to catch the eye on mere perusal of the
certified copy.
2. Adding a foot note or underlying of the tampered portion as directed

above is the personal and sole responsibility of the registering officer who
grants the certified copy. (I.G’s rocgs.NO.G3/12481/80 dt.22-12-1980)
4. Copy of pending documents:-Not to grant any copy of the pending

documents to the parties except in the court cases after ensuring in
writing that the copy is required for court purpose. Further, a foot note
in Red ink should be added clearly stating that the copy relates to
pending unregistered document only and it can be used only for the
purpose of production in the court and not for any other
purpose.(I.G’s Cir.Memo NO.G1/19001/02 Dt.19-09-2002)A.P.S.R’s
Assn. Diary, 2003.
5. Issue Refusal orders in time:-It has been brought to the notice of the
I.G of Regn. & Stamps that the copies of refusal orders passed in Book-
II are not being supplied by the Registering Officers in time. The delay
resulting in, sometimes loss of time for claiming refund. The

Registering Officers are requested to issue the copy of reasons for
refusal and return the original document without causing
inconvenience. (I.G’s Cir. Memo No.G1/266/83, dt.19-12-1983)
6. Certified copies of wills:-When ever a person other than the executant

concerned applies for a certified copy of a document relating Book-3 it
is a statutory obligation on the part of the Registering Officer to call
upon the applicant to adduce satisfactory evidence as to the death of
testator. Such evidence may be in the form of a Certified extract from
the Registrar of Death maintained under statute or a certificate from
the concerned Village Munsif furnished.(I.G’s Procgs.NO.C4/6784/68,
dt.24-9-68 and G3/2772/70, dt.17-3-1970, page 365 of A.P.S.R’s Diary,
2010.
7. S.O.601:Granting of Certified copy for filed copy of Spl. Power:-A

copy of a Special Power of Attorney filed under Registration Rule 50(i)
or of an abstract of a power of attorney mentioned under Registration
Rule 55(i) shall not be granted to a person other than the principal or
the agent concerned or their representatives.
18. Death Extracts accompanying with Appln.:- Death Extracts

accompanying applications of single searches for copies of Book-3
documents shall be retained along with the applications and filed.
I.G’s Procgs. No.K2/1937/64, dt.17-2-1964.

18. COUNTERPART OR DUPLICATE
MEANING:-Where several parts of an instrument are interchangeably executed

by the several parties that part or copy which is executed by the grantor is
usually called the original and the rest are termed counterparts.
Accordingly, the counterpart of an instrument should contain an exact
reproduction of the terms of the original and it is not enough that it contains a
bare reference to another document. (S.O.306 (a))
A Counter part of a document need not necessarily bear the same date as
its original . S.O.306 (b))
STAMP DUTY: - Same duty as is payable on the original Subject

to Maximum of Rs.20/- (Art.22 of Schedule-IA
of I.S.Act. w.e.f 1-4-90 Act.No.22 of 1989)
REGN. FEE:- Before commencement of present fees table

w.e.f. 01.01.2002
There is a practice to levy of duplicate fee and
copying fee Previously. But in the present fees
table they were deleted vide C&I.G’s Cir. Memo
No.G1/3152/99 Dt.30.01.2002.
Note:- No extra fee shall be levied under Sce.30 of

I.R.Act, for the registration of a counterpart or duplicate of a document
in respect of which the extra 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. (Note under
Art.7 of Table of fee)
Stamp Exemption
1. Duplicate of the lease in favour of Government. Held as required stamp
duty. Note 11 under Sec.3 of I.S.Act are not applicable. (Duplicate of
lease granted by the Govt. alone is exempt from payment of duty. (I.G’s
No.S4/3180/70 Dt.18.8.71)
CLARIFICATIONS.
1. Document evidencing consent for adoption. If the Counterpart is executed
along with the deed of Adoption, it is chargeable as a Cournterpart under
Art.22 of Schedule-IA. ((Vide Note 1 under Art.3 of Schedule-I). If it is
not so executed it falls under Article 6(c) of Schedule-IA. (From All in one
Notes by V. Venkatarao)

2. Lease for 5 years executed by a private party in favour of Govt. bearing no
stamp. A duplicate also was presented without stamp. The I.G. clarifies
that the duplicate requires stamp. (I.G’s No.S2/26152/71 &.No.S4/26145/71
D.R. (E.G.Dist)
3. S.O.228(a)(iv):-A counter part of a document need not necessarily bear the

same date as its original.
COPIES
1.ORIGINAL 2. DUPLICATE 3.TRIPLICATE
4.QUADRUPLICATE 5. QUINTUPLICATE 6.SEXTUPLICATE
7. SEPTUPLICATE 8. OCTUPLICATE 9. NINUPLICATE
10. DECUPLICATE.
NOTE:- If the original document presented along with counterpart or

duplicate or several copies for registration, the Sub-Registrar shall
obtain application under Sec.16 of I.S.Act. and add the following
certificate. (S.O.476(c)(i))
Certificate:- “ I hereby certify that on the production of the original

instrument, I have satisfied myself that the stamp duty of Rs……… has
been paid therefor.”(S.O.476(c)(ii)(c))
Date: Signature of S.R.

19. D I V O R C E
Definition:- It is an instrument by which any person effects the dissolution of

his/her marriage. (Art. 25 of Schedule-IA)
STAMP DUTY: - Rs.5/- Article 25 of Schedule-IA of I.S.Act. w.e.f

1-6-74 (Act.No. 20 of 1974)
REGN. FEE: - Rs. 100/- Article 1(E) of Table of fee

(S.O.389)
NOTE :- If the divorce deed contains a clause that there is some property given
to the wife for her maintenance the deed will be treated as Maintenance and
Divorce chargeable under Sec.6 of I.S.Act.
CLARIFICATIONS
1. Note under Registration Rule 23 need not be added in the Registration
Certificate in the case of Divorce deeds as the divorce deeds are not
required to be registered under Hindu Marriage Act, 1955.(I.G’s
Procgs. NO.D.Dis. G5/19980/72 Dt.7-9-76 and re-iterated in Cir. No.26
dt.6.9.1988, page 188 of A.P.S.R’s Assn. Diary,1985)
2. Divorce deed containing Release of maintenance right to be treated as

Divorce and Release of Maintenance right under Sec. 6 of I.S.Act.
(I.G’s No.S1/10719/71 Dt.28-12-1971)
3. Divorce-Consideration Rs.4000/- -Held Divorce and Release under

Sec.6 of I.S.Act.

20. E X C H A N G E
Meaning:-When two persons mutually transfer the ownership of one thing for
the ownership of another, neither thing nor both things being money, the
transaction is called an Exchange. (Sec.118 of T.P.Act, 1882)
ESSENTIALS OF EXCHANGE.
1. An Exchange is a mutual Transfer of Property for another property.
2. In an Exchange the transfer of property can be movable or immovable,
both movables, both immovables or one movable and another
immovable.
3. In an Exchange the consideration is property only and not money. No
price is paid in Exchange if consideration is money in the transfer, it is
sale and not Exchange. If smaller part of consideration is money it is
immaterial.
4. However, if there is a reciprocal transfer of two things, money may
also be paid to bring about an equality of Exchange. (Fateh Singh vs.
Pirthi Singh, AIR1930, All. 426 & Ismail “Sha Vs. Saleh Mohd, AIR 1925,
Lah. 326)
5. In an Exchange there must be two different parties and two different
things.
6. In an Exchange each party is a buyer as well as a seller in a transaction
of Exchange.
STAMP DUTY: - 5% on the consideration or market value

whichever is Higher equal to the market value
of the property of greater value, which is the
subject matter of exchange. Plus Surcharge as
applicable.
(Article 27 of Schedule-IA of I.S.Act.)
w.e.f 1-6-74 (Act.No.20 of 1974)
REGN. FEE: - 0.5% Article 1(A) (i) and (ii) of Table of fee on
the greater value of two properties.
EXEMPTION : - Stamp duty remitted in full in respect of Instrument of

Exchange executed by a private person where land is given by him for public
purpose in exchange for other land granted to him by the Government. (Item 36
of Notification 13 in Stamp Act.1899)
Instrument of Exchange with transfer of indemnity right:- Instrument of

exchange with transfer of Indemnity right. The original exchange if for Rs.2750/-
and Indemnity is for Rs.5500/-. The duty payable is higher of the two i.e., on the
Exchange under Art.27 and on the Transfer of Indemnity right under Art.53
(Sec.6) plus Transfer duty on the value of the Exchange. (from All in One Notes
by V.Venkatarao)

21. FURTHER CHARGE
MEANING:- Some times the same mortgagee advances further sums of money
to the mortgagor on the same security and conditions. The deed securing, this is
called a further charge. If however, the outstanding debt is merged with the fresh
advance and a deed is executed to secure the repayment of the total debt, it is a
fresh mortgage. (Taken from Subbaraju Guide)
STAMP DUTY:- Any instrument imposing a further charge on mortgage

property
a). If the possession is given 5% on the amount of further

charge. (Art.28(a) of Sch. IA of
I.S.Act.) Plus Surcharge.
b). If the possession is not given 3% on the amount of further

charge. (Art.28 (b) of Sch-IA of
I.S.Act.)
b) (i) If at the time execution of the 5% on the total amount of the further
instrument of further charge charge (including the original mortgage
possession of the property and any further charge already made)
is given or agreed to be given less the duty already paid on such
under such instrument. Original mortgage and further charge
(Art. 28(b)(i)
b) (ii) If possession is not given. 3% on the amount of further charge.

(Art.28 (b)(ii) of Sch-IA of I.S.Act.)
w.e.f 1-6-74 (Act. No.20 of 1974)
REGN. FEE:- 0.5% On the amount of further charge

which was determined for levy of stamp
(under Art.1(A)(i)(ii) of Table of fee
Citation under Stamp Act.

1. The following illustrates the distinction between a further charge
and a fresh mortgage: - “A” having mortgaged his land to “B”
subsequently re-mortgaged the same land to “C”, the original
mortgage to “B” still subsisting. Held, that the second transaction was
a fresh mortgage and not a Further Charge. The words further charge
includes all cases in which the parties to the original deed desire to
increase the liability to which the land is already subject. In a further
charge the parties are the same as in the original mortgage- deed while
in a fresh “mortgage” the parties are different.(Vide illustration 4
under Art.32 of Schedule-I of Madras Stamp Manual, page104)

Clarifications.
1. Further Charge:-The original is a simple Mortgage for Rs.15000/-. Un-

discharged amount is Rs.12748/- is still due as balance to be repaid
after deducting the payments so far made. Now a further amount of
Rs.24000/- was lent, some provisions and conditions are modified by
this deed. Held as further charge simple Mortgage for Rs.24000/- and
also an Agreement varying the terms of the previous mortgage
falling under Sec.5 of I.S.Act. (Doct.No.P4/1974 of S.R.O.Kowtharam)
(I.G’s No.S1/19878/74 Dt.3.9.1974)
2. Supplementary Mortgage:-As per Art.35 of Schedule-IA of I.S.Act,

mortgage deeds are chargeable with stamp duty on the value of the
amount secured by the deed. When the amount outstanding under the
original mortgage and the amount additionally sanctioned have been
consolidated and the repayment of this amount has been secured by
the present deed styled as Supplementary Mortgage stamp duty and
fee have to be levied on the consolidated amount but not on the
additional loan alone. However if the Supplementary mortgage deed
merely contains the details of the original mortgage but secures the
repayment of only the additional loan, stamp and fee shall be levied on
the value of such additional loan as further charge Under Art.28 of
Schedule-IA of I.S.Act. (I.G’s Procgs. No.S1/18617/93 dt.2.9.93, page 88
of A.P.S.R’s Assn. Diary,1994)
NOTE: - At the time of execution of further charge, possession of the

property is given or agreed to be given, the Sub-Registrar shall obtain
an application Under Sce.16 of I.S.Act. and add the following
certificate. (S.O.476(c) (i))
“I hereby certify that on the production of the original
instrument, I have satisfied myself that the stamp duty of Rs…….
has been paid therefor. (S.O.476(c) (ii) (c))
Date: Signature of the S.R.

22. G I F T
DEFINITION:- “GIFT” is the transfer of certain existing movable or immovable

property made voluntarily and without consideration, by one person, called the
DONOR, to another, called the DONEE, and accepted by or on behalf of Donee.
(Sec.122 of Transfer of property Act, 1882).
ESSENTIAL INGREDIENTS OF GIFT

i). There must be a donor.
ii). The subject matter of gift must be certain existing property movable or
immovable.
iii). The gift should be made voluntarily and without consideration.
iv). There should be a transfer on the part of the donor.
v). There should be acceptance by or on behalf of the donee. Such
acceptance must be made during the life time of the donor and while he
is still capable of giving. If the donee dies before the acceptance, the gift is
void.(page 116 of A.P.S.R’s Assn.Diary,1997)
STAMP DUTY: - 5% Article 29 of Schedule-IA of I.S.Act.

w.e.f 1-6-74 (Act. No.20 of 1974)
REGN. FEE: - 0.5% Art.1 (A) (i) and (ii) of Table of fee.
STAMP DUTY REMISSIONS AND EXEMPTIONS

1. All Gifts for Charitable or religious purpose – Duty reduced to one half
of the duty levied on such instrument. (Item No.86 of Notification. 13
dt.17-12-1938)
2. No stamp duty required to the instruments of Gifts and Settlements

executed in favour of the Govt.(G.O.Ms.No.390 Rev. Dt.1.5.1967, Item
No.123 of Notification 13 dt.17.12.1938)
3. Instrument of Gift executed in favour of village panchayats- Panchayat

Samithis-Zillaparishads and Municipalities- Stamp Exempted w.e.f.
1.7.1961, but T.D.is leviable.(G.O.Ms.No.1858 Rev. Dt.24.10.1961. Item
No.108 of Notification 13 )
4. Gifts and Settlements if executed in favour of Govt. perpetuating the

memory of living or dead persons- Exemption form payment of Stamp
duty and Registration fee-Notification –Issued.(G.O.Ms.No877
Revenue (Regn-I) Dept. Dt.30.10.2004 page 187 of A.P.S.R’s Assn.
Diary,2006)

CLARIFICATIONS
1. Gift to Panchayat for construction of building – Treated as Gift for
charitable purpose not Settlement. (Govt. Memo No.676/U2/73-74
Rev.Dt.12.11.73 & I.G’s No.S2/876/72 Dt.13.12.1973)
2. Sec. 5 of the Endowments Act, 1966 defined charitable purpose as

including.
(a). Relief of poverty or distress.
(b). Education.
(c). Medical Relief.
(d). Advancement of any object of utility or welfare to General
public or a section.
It has decided that transfer of property to prohibit in memory of
dead during the obsequeries are Gifts and not Settlements. It was also
held that disposition of property in favour of distress or idols should be
treated as Gifts, following the same principle disposition of properties is
favour of Institutions such as Local Authorities, Choultries, and
Devastanams etc., for charitable or religious purpose in memory of the
dead or to perpetuate the name of a particular person or persons or
disposition of properties distress or idle should be treated as Gifts for
charitable or religious purpose as the case may be and when such a
condition is absent it has to be treated as “Settlement” for charitable or
religious purpose.
(I.G’s Memo No.S3/12056/78 Dt.20.7.78). It was modified in item No.6
3. Gift for Construction of Mahila Mandal Building –Held Gift for

Charitable purpose.( I.G’s No.S3/29635/78 of S.R.O.Bapatla)
4. CCS&LR has clarified that the Gift made in favour of A.P.S.R.T.C for
the purpose of constructing Bus Stand and Shelter for passengers is a
Settlement for charitable purpose and the concession provided in
Item No.86 of Notification 13 Dt.17-12-1938 under I.S.Act is applicable.
(I.G’s Procgs.No.S4/1668/86 Dt.22.7.1988).
5. Gift to a family Doctor without any consideration- Held as Gift.(I.G’s

No.S3/10526/72 dt. -5-1972)
6. Previously in I.G’s Cir.Memo No.S3/12056/78 Dt.20.7.1978 it was held

that the disposition of properties in favour of deities or Idols should be
treated as Gifts. But this issue was re-examined and it was clarified
that if the disposition of property is not intended to perpetuate the
name of any persons either living or dead, the documents evidencing
such transfer can be classified as Gift (Settlements) for religious
purpose irrespective of the fact that the transfer is made in favour of

either the Diety/Idol or in favour of the managing trustee/committee
of the organization concerned. (I.G’s Cir. Memo No.S1/4899-A/89
Dt.14.7.1994, page 120 of A.P.S.R’s Assn. Diray,1997)
7. Gift of Building in f/o Panchayat:- Gift of building in favour of

Panchayat. Held a Gift exempt from stamp duty, but T.D.leviable.
I.G’s No.S1/24754/70, dt.20-11-70.
8. Gift by the Municipality in f/o Govt. T.D. not exempted:- Donation

of 7 acres of dry land in favour of Government by the Palakol
Municipality- T.D not exempt unless Sec.120 of A.P.Municipalities
Act,1965 is amended. I.G’s No.S1/27474/68 closed in 1973)
9. Gift deeds in f/o Tiumal Tirupathi Devasthanam:-Exemption from

payment of Stamp duty, Transfer duty and Registration fee in respect
of Gift deed to e executed in favour of Tirumal Tirupathi
Devasthanams by way of Gift of lands/properties etc., donated to
Tirumala Tirupathi Devasthanams by the donors/philanthropists in
the State of A.P.-Notification-Orders-Issued. G.O.Ms.No.643 Reve
(Regn and Mandals) Dept. dt.11-05-2007.
Standing orders
1. S.O.312:-A document evidencing a voluntary disposition of property
made without consideration in favour of dependents or of relatives
shall be treated as a “Settlement” for stamp purposes and as a “Gift”
for registration purposes, although it does not expressly stipulate that
the disposition is for the purpose of providing for the dependents or
the relatives. (Note 7, under Article 58 of Schedule-I on page 157 of
the Stamp Manual, 1933)
2. S.O.314:- A document by which property is given out of natural love

and affection to persons who are not dependents or relatives and not
in the way of providing for claimant is a Gift not a Settlement.
3. S.O.315:- Where the interest secured in a lease deed is transferred by

the lessee voluntarily and without consideration to his sister out of
affection towards her, the document embodying the transfer is “Gift”
of interest in a lease.
CASE LAWS
1. Gift by Muslim:-Though an oral gift could be made by a Muslim

followed by delivery of property, it is open to a Muslim to affect a
transfer in the manner contemplated by Sec.123 of Transfer of Property

Act. Where the donor is not satisfied with an oral gift and records the
gift in the form of a formal document, it can only be a conveyance
effecting the transfer of its own force and is chargeable to stamp duty
as a Gift deed. (The Inspector-General of Regn.&Stamps Vs.
Tayyaba Begum (1962) 1 An WR 16:1962) Andh LT 108:ILR (1962) A.P
238:AIR 1962 A.P.199, Page659 of Krishnamurthy Commentary 9th
Edition).\
2. Settlement and Gift:-Settlement generally, like gift, is a transfer

without consideration and hence the gift falls within the definition of
settlement. Thus, where the transfer is made for provision during life,
with a reversion to the settler or his heirs, such gifts are normally held
to be Settlements. Similarly, where the gift is made in favour of the
dependants like wife such gifts are also considered to be Settlements.
(1. See Sanjeevarao The Indian Stamp Act & Rules at p.120 (6 th.
Edition) (2. M.Dhanalakshmi Vs.K.Saradamba, AIR 1977 AP 348: 1976
ALT 335)
Note:- Information available as to GIFTS AND SETTLEMENTS in pages 116 to

124 of A.P.S.R’s Assn. Diary,1997.

23. INDEMNITY BOND
DEFINITION: - A contract, by which one party promises to save the other from
loss, caused to him by the conduct of the promisor himself, or by the conduct of
any other person, is called a “Contract of Indemnity.
Illustration
“A” contracts to indemnity “B” against the consequences of any proceedings
which “C” may take against “B” in respect of certain sum of 200/- Rupees. This
is a Contract of Indemnity. (Sec.124 of Indian Contract Act, 1872)
STAMP DUTY: 3% On the Indemnity amount Subject to

Maximum of Rs.100/- (Art.30 of Sch-IA)
w.e.f 1-4-90 (Act.No.22 of 1989)
REGN. FEE: 0.5% On the Indemnity amount (Art.1 (A) (i)

and (ii) of table of fee
CLARIFICATIONS
1. Indemnity for a previously registered sale deed falls within definition
of ‘M’ and should be stamped as such. (8/1918 page. 174)
2. Sale with indemnity – If the stamp duty on Indemnity ‘M’ exceeds

that on sale should bear stamp of ‘M’ ( 18/1932 page 86)
3. Indemnity and Mortgage:-‘A’ on behalf of himself and as guardian of

his minor son executed a sale for Rs.18500/- in favour of ‘B’ selling
some of their lands. Subsequently ‘A’ executed an Indemnity Bond in
favour of ‘B’ agreeing to make good the latter any loss to the extent of
Rs.15000/- arising from any defect in title and certain landed
properties were shown as security for the performance of the
obligation. It was held that the document was both an Indemnity Bond
and a Mortgage deed and was chargeable with the higher stamp duty
as a Mortgage deed. (Illustration 2 under Art.34 of Schedule-I, page
106 of Madras Stamp Manual)

24. L E A S E
DEFINITION:-1. Lease means a lease of immovable property and includes also

(a) a Patta
(b) a kabuliyat or other undertaking, in writing, not being a counterpart of
a lease to cultivate, occupy, or pay or deliver rent for, immovable
property.
(c) any instrument by which tolls of any description are let.
(d) any writing on an application for lease intended to signify that the
application is granted. (Sec. 2(16) of I.S.Act,1899)
2. A lease of immovable property is a transfer of right to enjoy such

property, made for a certain time, express or implied, or in perpetuity, in
consideration of price paid or promised, or of money, a share of crops,
service or any other thing of value, to be rendered periodically or on
specified occasions to the transferor by the transferee, who accepts the
transfer on such terms.
Lessor, Lessee, premium and rent defined: - The transferor is called the
Lessor, the price is called the Premium, and the money, share, or other
thing to be so rendered is called the rent. (Sce.105 of T.P.Act, 1882)
STAMP DUTY
Art. 31:-Lease, including an under-lease or sub-lease and any agreement to let or
sub-let
or any renewal of lease: w.e.f 1-8-2005 (Act. No.19 of 2005)
(a) Where by such lease, the rent is fixed and no premium is paid or
delivered.
(i) Term of lease less than one year: 2% on the whole amount.
(Art.31 (a) (i) of Schedule-IA)
(ii) Lease up to 5 Years 2% on the Average Annual Rent

(A.A.R) (Art.31 (a) (ii) of Sch-IA)
(iii) Lease up to 10 Years 5% on the one and half times of

A.A.R. (Art.31 (a) (iii) of Sch-IA
(iv) Lease up to 20 Years 5% on the three times of A.A.R

(Art. 31(a) (iv) of Sch-IA
(v) Lease up to 30 Years 5% on the five times of A.A.R

(Art.31 (a) (v) of Sch-IA
(vi)(a) Lease exceeds 30 Years 5% on the Market Value of the

or in perpetuity or not property or Ten times of A.A.R
for a definite period. Which ever is higher.

(vi)(b) Lease is granted for a 5% on the M.V of the property or the
Fine or premium amount or value of such fine or
or for money advanced premium or advance setforth in the
or to be advanced lease, whichever is higher. (Art.
where no rent is 31(vi) (b) of Sche-IA)
reserved
(vi)(c) Lease is granted for 5% on the M.V of the property or the
a fine or premium amount or value of such fine or
or for money advanced premium or advance as setforth in
in addition to the rent. the lease, whichever is higher in
addition to the duty which would
have been payable on such lease, if
no fine or premium or advance had
been or delivered.
Provided that, in any case when an agreement to lease is stamped with

the advalorem stamp required for a lease and lease in pursuance of such
agreement is subsequently executed, the duty on such lease shall not exceed
one hundred rupees.
EXEMPTION:-
Lease, executed in case of a cultivator and for the purpose of cultivation
(including a lease of trees for the production of food or drink) without the
payment or delivery of any fine or premium, when a definite term is expressed
and such term does not exceed one year, or when the average annual rent
reserved does not exceed one thousand rupees.
EXPLANATION
When a lessee undertakes to pay any recurring charge, such as
Government revenue, the landlord’s share of cesses, or the owner’s share of
Municipal rates or taxes, which is by law recoverable from the lessor, the
amount so agreed to be paid by the lessee shall be deemed to be part of the
rent.
(vi)(d) Where the lessee undertakes 5% on the value of the improvements

to effect improvements in the contemplated to be made by the lessee
leased property and agrees to as setforth in the deed in
make the same to the lessor addition to the duty chargeable by the
at the time of clauses (a), (b) or (c).
termination of lease falling
under clauses (a), (b) or (c).
STAMP DUTY REDUCTION:- The Governor of A.P. hereby reduces the stamp
duty on Lease Deeds chargeable under Article 31 of Schedule-IA to I.S.Act, 1899
as shown below. (G.O.Ms.No.408 Revenue (Regn-I) Dept. dt.11-05-2010,
Published A.P.Gazette dt. 14-05-2010).

Art. 31(a) Lease including an under Lease or sub-lease and any agreement
to let or sub-let or renewal of lease.
(i). Where the lease purports to be 0.4% on whole amount payable on such
for a term of less than ONE Lease.
YEAR.
(ii). Where the lease purports to be 0.4% on the total rent payable such
fora term of not less than ONE lease.
YEAR but not more than FIVE
YEARS.
Where the lease purports to be 0.4% on the total rent payable such
(iii). for a term exceeding FIVE lease
YEARS but not exceeding TEN
YEARS.
Where the lease purports to be 0.6% on the total rent payable such
(iv) fora term exceeding TEN lease
YEARSbut not exceeding
TWENTY YEARS.
Where the lease purports to be 0.8% on the total rent on such lease.
(v) for a term exceeding TWENTY
YEARS but not exceeding
THIRTY YEARS
(vi) Where the lease purports to be 5% on the value of property under lease
for a period in excess of thirty as declared by the party or 0.8% on the
years or in perpetuity or does total rent payable on such lease,
not purport to be for a definite whichever is higher.
period
(b) Where the lease is granted for 5% on the fine or premium or money
a Fine or premium or for advanced or to be advanced as set forth
money Advanced or to be in the lease.
advanced and where no rent is
reserved.

(c) Where the lease is granted for 5% on such fine or premium or money
a a fine or premium or for advanced in addition to the duty which
money advanced in addition to would have been payable
rent reserved. on such lease, if no fine or premium or
advance had to be paid or delivered.
(d) Where the lessee undertakes to 5% on the value of the improvements
effect improvements in the contemplated to be made by the lessee
leased property and agrees to as set forth in the deed in addition to
make the same to the lessor at the duty chargeable under (a) or (b) or
the time of termination of (c).
lease falling under clause (a),
(b) or (c)
EXPLANATION:-Lease deeds executed in favour of Mortgagee, it will

be treated as Mortgage with possession. (Explanation under Art.35 of
Schedule-IA). In the above case, an application under Sec.16 of I.S.Act.
is required to be obtained from the party and add a certificate to that
effect on the document. (S.O.476 (c)(i)).
REGN. FEE:-
1. When the lease for one year or less: 0.5% on the total rent. (Art.1(c) (a))
2. When the lease exceeds one year 0.5% on the Average Annual Rent
and does not exceed thirty years: (Art. 1© (b) of table of fee)
3. When the lease exceeds 30 years 0.5% on the Ten times Average
and perpetual. Annual Rent (Art.1(c)(c))
Note:-Any fine or premium payable; money advanced; value of improvements;

amount of rents; rates and taxes; etc., need not be taken into account.
Reduction of Stamp duty

1. Reduction of Stamp duty and Registration fee:-70% of Stamp duty and
Registration fee exempted on the Govt. land for BOT and Stamp duty on
Sale/Lease of land and build up space etc., initially for 3 years to Tourism
Sector for the purpose of encouraging Tourism Industry. G.O.Ms.No.140
Rev.(Regn.&Mandals) Dept. dt.24-2-2001).Page 472 of A.P.S.R’s Assn.
Diary, 2004.
2. Stamp duty in Full chargeable under Art.31(d) on instruments relating to
structure to be built by the lessee on the Govt. lands leased out for setting
up of Tourism Related Project is Exempted. (G.O.Ms. No.372 Rev. (Regn
& Mandals) Dept. dt.24-6-2002).Page 477 of A.P.S.R’s Assn. Diary, 2004.

EXEMPTION:
1. Exemption of Stamp and Fee to Developer, Co-Developer in SEZ:-As
per the provisions of the APSEZ bill as provided under Section 25(i) (a) &
(b). The following exemption is made available 25(1)(a) full exemption
from stamp duty and registration fee shall be available to;
i)Approved Units or Co-Developers and operators in the processing area
of the Zone on the lease or transfer of the land meant for the purpose; and
ii) A Developer on lease or transfer of land used for developing an SEZ.
(b) The Developer, Co-Developer, Unit, Operator or establishments set up
in the processing area of the Zone shall be fully exempted from the levy of
Stamp Duty and Registration fee on loan agreements, credit deeds and
mortgagees executed by them.
Govt. Memo NO.12254/Regn.II/A1/2008, dt.01-04-2008. Page 247 of
CLARIFICATIONS
1. Insurance Premium:-The Insurance premium payable by the lessee
should be included in the annual rental for the purpose of calculating
the stamp duty. In so counting, only the premium amount should be
taken into consideration instead of the total insured amount. (Board’s
L.Dis.No.1421/W/64 dt. 18-4-1965, page 42 of A.P.S.R’s Assn. Diary,
1995)
2. Lease with Guarantee:-Lease and Guarantee form part of single

transaction. Decision of High Court of A.P.Dt.8.9.1961. (I.G’s
No.S1/30201/61 Dt.23.2.63)
3. Lease treated as Lease and Mortgage:-A lease deed by the lessor, the
lessee and Bank who advanced money to the lessor on the security of
the demised property. The hypothecation existed at the time of
commencement of the lease and the money was advanced by the Bank
even before. The lease makes the lessee responsible for payment of the
loan in lieu of the lease amount. It is recited that the lease amount need
not be paid to the lessor, but should only be credited to the amount
already taken by the lessor. By attaching an obligation on the leased
amount to be debited to the amount already advanced before
commencement of the lease, the document is held a “lease” and
“mortgage” chargeable under Art.31 (a) (ii) and 35(b) of Schedule-IA
of I.S.Act. (I.G’s No.S1/8289/74, page 39 of A.P.S.R’s Assn. Diary,
1995)

4. Two documents were executed in the form of indenture for the
purpose of collecting usufructs of Mango trees for period of 10 and 12
years respectively with an annual rent of Rs.200/- and Rs.125/-. The
entire lease amount of Rs.2000/- and Rs.1500/- respectively was paid
in advance. Stamp duty of Rs.90/- and 67.50 was levied respectively.
As per S.O.264 (a) and rulings under ‘G’ in S.O.250 the documents of
the above kind relate to immovable property and are registerable in
Book 4. (I.G’s No.G3/1170/72 Dt.5-3-75, page 39 and 40 of A.P.S.R’s
Assn. Diary, 1995)
5. Mining Lease: - Mining lease for 20 years at an annual rent of

Rs.8316/- (Royalty plus Surface rent or Dead rent plus Surface rent
whichever is higher) with advance of Rs.1700/- chargeable under
Article 31(a) (iv) and 31(c) of Schedule-IA. (I.G’s No.S2/3612/75, page
40 and 41 of A.P.S.R’s Assn. Diary, 1995 for example of calculation of
rent)
6. Quarry Lease: - In case of Quarry Leases, the duty has to be levied on
the seigniorage fee per year as estimated by the collector and the
annual rent fixed if any. The question of ascertaining royalty does not
arise. In addition to the above, if there is security deposit, the duty is
leviable on such security deposit also under Art. 31© of Schedule-IA.
Note: - The duty has to be levied on Quarry leases on the amounts of
Seigniorage fee or dead rent whichever is higher if stipulated in the
document. (I.G’s No.S1/1144-A/72 and S2/20677/77, see page 43 and
44 of A.P.S.R’s Assn. Diary, 1995 for calculation of rent)
7. Lesee to Mortgage Lease hold right :-A document purported to be a

lease for 10 years at an annual rent of Rs.480/- It was executed on 16-2-
76 Rs.500/- was paid as advance which was adjustable. The lessor
permitted the lessee to mortgage his lease hold right to A.P.State
Financial Corporation. Held as Lease. (I.G’s No.S1/9137-A/77, page 45
of A.P.S.R’s Assn. Diary,1995)
8. Third party guarantee in Lease treated as Lease:-A lease containing a

guarantee by a third party for payment of rent and the performing of
the other conditions of the lease does not require to be separately
stamped as Security Bond. (Ref. Case In Re, Chief Controlling Stamp
Authority, (1962) 1 An WR 32: 1962 Andh LT 933: AIR 1962 A.P
145(FB)page 183 under Sec.5 in Krishnamurthy commentary) (I.G’s
No.S2/34464/77, page 45 of A.P.S.R’s Assn. Diary,1995)
9. Lease by Mortgagor to Mortgagee treated as Mortgage with

possession. (R.G.1950 page 77)

10. License is treated as Lease and registerable in Book 1 :-Agreement to
plant coconut trees on road side on canal bunds and usufruct on
payment of trees tax with effect from the year of yielding. Thus the
grantee is allowed to enjoy the yielding the nutriment from the earth
where trees are existing. Hence the transaction relates to immovable
property treated as Lease and registerable in Book I. (I.G’s Procgs.
D.Dis.No.S1/1518/79 Dt.25.8.80)
11. Lease with option: - Lease with option to renew the lease for a further
period cannot be charged separately as per Note 4 under Sec.2 (16) on
page 11 and Note 24 under Art.35 of Schedule-I on page 112 of Madras
Stamp Manual. (I.G’s Procgs. No.S1/14095/79 Dt.6.10.1982)
12. Lease of tolls:-During the course of Local Audit of

S.R.O.Jangareddigudem, Miryalaguda, and D.R.Office, Kakinada for
the year 1982-83, the A.G.Audit party pointed out certain objections
that the bid amount decided in an auction paid by the lessee in
consideration of rights to collect tolls on bridge should be treated as
premium. The I.G. sent his remarks stating that the rent paid by the
contractors for the lease of tolls on bridges, etc., cannot be treated as
premium for the lease. The Govt. have also accepted the Department’s
view through Lr.No.2095/U2/83-5 dt.18-4-85 from the Govt. Revenue
Dept. addressed to the A.G. (I.G’s Circular Memo No.S3/23775/83
dt.4-7-1985) (These orders were superseded vide circular in item
No.19)
13. Agreement varying terms of Lease:- Agreement varying rent is only

an Agreement not otherwise provided by, but not fresh lease.
(Govt.Memo No.3275-B1/69-2,DT,24-11-1969)
14. Agreement to enhancing the rent is treated as fresh Lease:-Wherever

there is an agreement to the original lease deed enhancing the amount
of rent to be paid, the other conditions and terms remaining the same.
The enhancement of the rent by the subsequent document is only an
agreement varying the terms of the previous registered lease deed
according to the Calcutta High Court Judgment communicated
through I.G’s Procgs. No.S1/4623/69 Dt.11.8.69. But there will be a
scope to play fraud by the parties. The document in question may be
an agreement varying the terms of the previous lease deed stamp duty
has to be paid treating the document as lease on the increased annual
rent as fresh rights on created to the higher rent. (This is supported by
the illustration No.5 under Sec.4 of A.P.Stamp Mannual, page 22)
(I.G’s Procgs. No.D.Dis.No.S4/21383/84 dt.24-9-1984)

15. Lease containing a clause of Agreement to Sale:-The lease deed
containing a clause of agreement to sell falling under Sec.6 of I.S.Act.
The stamp duty leviable on the higher of the two. (I.G’s Procgs.
No.S3/23393/84 dt.19.10.1984)
16. The rent paid in advance whether paid before or after commencement
of lease, but before arising of the liability, is treated as advance
chargeable under Art.31(c) of Sch-IA. (I.G’s No.S3/23890/84 dt.30-8-
1985) (This circular was withdrawn vide I.G’s Procgs in item No.20.)
17. Transfer of Lease:-The original document is a perpetual lease executed

on 15-7-1962. Due to financial difficulty the lessors of the original lease
deed, sold away their lease hold right to a third party for a
consideration of Rs.50000/-. The possession of the property was also
given and the consideration of Rs.50000/- was also paid through the
document in question. In the document it was further stated that a
regular sale deed will be executed within a period of three years. The
document in question is transfer of lease by way of assignment for a
consideration of Rs.50000/- chargeable with stamp duty Rs.2500/- as
per the Article 54 of Schedule-IA. (I.G’s No.S3/19327/86 dt.6-5-1987).
18. Distinction between Premium and Rent:-In the Judgement of

Supreme Court(Commissioner of Income Tax Vs.Panbari Tea Co,
Ltd.,AIR (1965) SC.1871) it was ruled that the Sec.105 of T.P.Act,1882
brings out the distinction between a price paid for transfer of a right to
enjoy the property and the rent to be paid periodically to the lessor.
When the interest of the lessor is parted with for a price, the price paid
is “Premium” or Salami. But the periodical payments made for the
continuous enjoyment of the benefits under the lease are in nature of
rent. The former is a “Capital Income” and the later is a “Revenue
Receipt”. The inference from the above decision, therefore is that the
‘price’ which the lessee pays to the lessor in a Lump sum or in
installments for obtaining the lease is designated as “Premium” and
the other payments by the lessee for enjoying the lease are called
‘Rent’. This is fine distinction between “Premium and Rent”. It was
viewed that the so called rent is deferred price and the nomenclature
used for a document is not decisive or conclusive and the substance of
the instrument must be read as whole in order to discover the true
intent and effect of the transaction and that the form in which an
instrument is framed should not matter much in deciding the question
of stamp duty payable. (Judgment referred in Law Opinion enclosed
in I.G’s Procgs. No.S3/23775/83 Dt.3.6.1991)

19. Lease of tolls treated as premium:-In pursuance of the opinion of the
Law Department and the super cession of the instructions issued in
circular S3/23775/83 dated 4-7-85, it is hereby clarified that the bid
amounts paid by the contractors for the lease of tolls on bridges etc.,
have to be treated as “Premium” and as such chargeable to stamp duty
under Article 31(b) of Schedule-IA of I.S.Act. (I.G’s
Procgs.No.S3/23775/83 dt.3-6-1991).
20. Advance payment of rent is not an Advance:-In view of the

Judgement issued by the Full Bench of the Punjab High Court in case
of Union of India Vs. Caltex(India) Ltd., (AIR 1966 Pun.488), it was
merely a payment of rent in advance in the instant case and Art.31(c)
of Schedule-IA of the I.S.Act, 1899 is not attracted as it is only a
payment of rent prior to arising of liability but it is not in addition to
rent reserved. In view of the above opinion of the Law Dept, the
orders issued through the I.G’s Procgs. No.S3/23890/84 dt.30.8.1985
are hereby withdrawn. (Govt. Memo No.15887/Regn-II-2/93-9
(Revenue) Regn. Dept. dt.6-1-1997 and Joint I.G’s
Procgs.No.S5/7423/1993 dt.6.3.1999,page 160 of A.P.S.R’s Assn.
Diary,2001)
21. Toll Agreements are not Licences and only Leases:-The instrument by
which the toll has been let will have to be treated as leases for all
purposes and they will have to be stamped on the rates prescribed for
leases in the Schedule to Stamp Act. (A.P.High Court common
Judgement in W.P.No.4136 of 1995 and others communicated in
C&I.G’s D.O.Letter No.S2/3285/2002 Dt.02.02.2002)
22. Lease of collection of Tolls on Bridges:-Lease of collection of Tolls on

Bridges will be charged with stamp duty under Art.31(b) on the bid
amount treating it as premium as the total amount that constitute the
rent payable for the lease period paid in lumpsum or deferred
payment in installments. Further the stamp duty is chargeable on the
instrument of lease from the date of commencing lease but not from
the date handing over the toll gates. (C&I.G’s Letter addressed to the
Chief Engineer, R&B, Hyd, No.CCRA 3/23775/83 Dt.07.11.2003)
23. (BOT) Build Operate and Transfer Agreements entered into between
R&B Dept. and successful bidder is lease for improvements and is
chargeable under Art.31(d) of I.S.Act, 1899 @ 5% on the project cost or
estimated tolls collected ( to be ascertained by way of deposition)
whichever is higher and the amounts paid prior to liability to pay has
arisen shall be treated as premium or Advance and is chargeable @ 5%
as per Art.31(b) of Schedule-IA of I.S.Act.1899. (C&I.G’s Circular
Memo No.S5/22265/2003 dt.28-06-2004)

24. Mining Lease:-The mining lease is executed by and between the
parties of M/s. Madras Cements Ltd.,and the Govt. represented by
Asst.Director of Mines & Geologh, Nandigama, Krishna Dist. The
stamp duty is to be levied as per Article 31(a)(iv) only, as Security
Deposit cannot be equated with the wording used in Article 31(c)
“where the lease is granted for a fine or premium or for money
advanced in addition to the rent reserved”. Therefore the
D.R.Vijayawada is requested to apply the same clarification to all the
lease deeds wherever security deposits are noted. (C&I.G’s Memo
No.S1/3676/09 dt.17.04.2009) (These orders were kept in abeyance
vide C&I.G’s Memo No.S1/3676/09 Dt.21-04-2009 until receipt of
reply from the Government.)
25. Advance:-Lease deeds are divided in six slabs depending on the lease
period through the Act. No.19 of 2005 and only in the last slab i.e., (vi)
if the lease period is above 30 years, there are sub-clauses (a) (b) (c). It
should be treated that the sub-clauses (b) & (c) are applicable only to
the slab period in sub-clause (vi) i.e., Leases for a period above 30
years, but not to all the leases in the first 5 slabs (i) to (v) covering the
lease period up to 30 years.(C&I.G addressed a letter to the A.G.
A.P. on Local Audit Reports vide Lr.No.S2/2198/2009 dt.29.05.2009)
When the entire consideration for lease is paid in advance the lease is
for a premium or fine even though the rate happens to be stated in the
instrument.(1941 Nag. Law Journal 103(104) page 38 of A.P.S.R’s
Assn. Diary, 1995).
26. for much more information for Mining Leases, Quarry Leases and
Salt Leases, See pages From 36 to 45 of A.P.S.R’s Assn. Diary,1995.
27. Lease and License distinguished:- The Supreme Court of India in

Associated Hotel of India Vs. R.N.Kapoor quoted with approval the
above observations of Lord Denning, and proceeded to lay down the
following propositions: (1) To ascertain whether a document creates a
licence or a lease, the substance of the document must be preferred to
the form (2) the real test is the intention of the parties-whether
intended to create a lease, or a licence: (3) if the document creates an
interest in the property, it is lease, but, if it only permits another to
make use of the property of which the legal possession continues with
the owner, it is a licence. ( it was taken from page 263 under Sec.105
of T.P.Act,1882 by Sri S.N.Sukla)

28. Renewal of Lease:-Leases renewed by the lessees in their favour after
the expiry of the terms of the original lease by paying additional sums
of money to the lessor should be treated as leases granted for a fine or
premium and stamped under Article 35(b), Schedule-I, of the Act.(Item
9 under Art.35 of Schedule-I page109 of Madras Stamp Manual)
29. Security for Lease:-The Board held that a lease containing a stipulation
by which landed property belonging to the lessee was held as security
for the payment of the rent was both a lease and a mortgage and that,
as the mortgage was not a distinct matter from the lease, it would be
sufficient if the document was charged with the higher stamp-duty as
mortgage. (Item 15 under Art.35 of Schedule-I page110 of Madras
Stamp Manual.
30. Govt. Clarification on Security Deposit in Mining Leases:-A

reference was made to Government in connection with a Mining Lease
deed executed in between Madras Cement Ltd., and Mines and
Geology Department explaining the department’s view basing on the
Karnataka High Court Judgment in AIR.2004 kar 70(FB) CCA Vs.
Texas Instruments India Ltd. that the security deposit cannot be
equated to the wording used in Article 31(vi)(b) & (c) ‘fine’ or
‘premium’ or ‘money advanced or to be advanced in addition to the
rent’ and requested the Government to confirm the view taken by the
department. The Government through Memo
No.1811/Regn.I/A2/2009-2, Rev. (Regn.II) Dept. Dt.15-06-2009 have
confirmed the department’s view. (C&I.G’s Memo No.S1/13839/2009,
dt.30-11-2009).
31. Refundable Security is not chargeable:- The S.Rs are not to insist for
payment of stamp duty on refundable security deposits in lease deeds.
Security deposits which are not refundable may, however, be treated
as Money advanced and Stamp duty may be charged on such amount.
C&I.G’s Cir. Memo NO.S1/9315/2010, dt. 06-07-2010
32. Agreement Varying terms of Lease:-Agreement varying rent is only

an Agreement not otherwise provided by, but not a fresh lease.
(Govt.Memo NO.3275-B1/69-2 dt.24-11-1969).

33. Lease and Conveyance (S.O.329):- A lease of certain immovable
property forTen years was executed. According to the terms of the
lease, the lessee was to pay the lessor a premium of rupees one lakh
and it had to be adjusted towards rent. Subsequently a deed of
surrender was executed. By this surrender, the Lessor was to retain the
entire balance of the premium and the lessee gave up his right to the
same. Held the deed is a surrender of lease and conveyance Chargeable
under Article 23 and 61) (Judgement of High Court of Judicature,
Madras in referred case No. 24 of 1957)
34. Hiring Agreement:- In a hiring agreement of movable machinery, a

sum of Rs.12000/- was paid in advance to be adjusted towards the last
12 months hire, Held, that the amount of advance was not premium or
advance as the deed did not come under the definition of LEASE.
(S.O.331)
35. Surrender of Lease with Improvements:- In case of surrender of

lease with Improvements, the transfer should be chargeable as
Conveyance on Sale. I.G’s Procgs. NO.S1/8658/77, dt.5-10-82) Page
176 of A.P.S.R’s Diary, 2010
Explanation:
Lease is for 15 years. Monthly rent is Rs.160/-, AAR is Rs.1920/-
executed in March, 1960.
Surrender after 12 years
Surrender Consideration 15000/-
A.G. calculated Rs.4960 as unexpired rent for 31 months.
15000-4960 = 10040/
Rs.10040/- as consideration for conveyance of immovables.
CASE LAWS
1. Agreement extending period of Lease:-On an agreement extending
the period of an existing lease, duty should be calculated with
reference to the period beyond the period of the original lease and to
the rent payable for that period.(Standard Coal Co. Vs. Chief
Controlling Revenue Authority, Bengal, (1948) ILR 2 Cal 323, cited
under Sec. 2(16). Page 674 of Krishnamurthy Commentary, 9th.
Edition)
2. Rrelease of debt:- A release of debt in consideration of the grant of
lease is a consideration in the nature of premium, and the instrument
should be stamped with ad valorem conveyance duty
accordingly.(Gengell Vs.Purkins, 4 Ex 720: 19 lJ Ex 129, page 679 of
Krishnamurthy Commentary, 9th. Edition)

3. Security Deposit in Mining Lease:- In the case of mining leases, which
contain a stipulation for deposit of security in addition to royalty and
rent, duty should be levied under Article 35©(Now Under Art.31©of
Schedule-IA).(Mad B.Ps. 105/1228—R. Mis 23-5-1902: 178/1168—R.
Mis. 30.7.1908 cited at p.110 of Madras Stamp Manual(1958) Page 682
of Krishnamurthy Commentary, 9th. Edition.)
4. Mortgage or Lease:-An instrument described as a lease executed in

consideration of one hundred and twenty rupees, providing that the
party paying that sum should remain in possession of certain land for
twelve years but containing no provision for repayment of that sum, or
for the payment of rent was held to be a usufructuary mortgage and
not a lease. (Reference 21 Mad 358 (FB), page 92 of Krishnamurthy
Commentary 9th. Edition)
5. Lease-Cum-Sale Agreement:- Lease-cum-sale Agreement executed by

allottee under Regulation 10 on allotment of a house by the Andhra
Pradesh Housing Board under hire-purchase system has been held to
be an agreement to hire the building till the property is conveyed to
the allottee and not a lease though by legal fiction under the
Regulation, the building shall be deemed to have been leased to the
allottee until it is conveyed, and the word rent is used in respect of
payment of price in instalments. (Venkatadri Sarma Vs. I.G.of
Registration and Stamps, AP, AIR 1986 AP 256 (SB) , page 94 of
Krishnamurthy Commentary 9th. Edition).
6. Licence:-An agreement for a short period merely granting right to

pluck, cut and carry away forest produce is only a license and not a
lease as it does not create any interest in the land. (Board of Revenue
Vs. A.M.Ansari, (1976) 3 SCR 661: AIR 1976 SC 1813)

25. L I C E N C E
MEANING:-Where one person grants to another or to definite number of other

persons a right to do or continue to do in or upon the immovable property of the
grantor, something which would in the absence of such right be unlawful, and
such right does not amount to an easement or an interest in the property, the
right is called a licence. (Sec.52 of Easement Act., This definition taken from
Subbaraju Guide.)
STAMP DUTY (Art. 33) w.e.f 1-8-2005 (Act. No.19 of 2005)

Where the licence purports to be For a 2% for the whole amount payable, or
term of less than one year deliverable under such licence. (Art.33
(a) (i) of Sch-IA)
Licence for term of not less than One 2% for the value of average annual
year but not more than Five years. rent or fee. (Art. 33(a) (ii) of Sch-IA)
Licence for term of not less than Five 5% for the amount or value of one and
years but not exceeding Ten years. half times of average annual rent or fee.
(Art. 33(b) of Sch-IA)
Licence granted for a lumpsum 5% on the lumpsum amount advanced

amount advanced in addition to rent in addition to the duty which would
or fee have been payable on such licence.
(Art.33(c) of Sch-IA)
Clarifications
36. Toll Agreements are not Licences and only Leases:-The instrument by
which the toll has been let will have to be treated as leases for all
purposes and they will have to be stamped on the rates prescribed for
leases in the Schedule to Stamp Act. (A.P.High Court common
Judgement in W.P.No.4136 of 1995 and others communicated in
C&I.G’s D.O.Letter No.S2/3285/2002 Dt.02.02.2002)
37. License is treated as Lease and registerable in Book 1 :-Agreement to
plant coconut trees on road side on canal bunds and usufruct on
payment of trees tax with effect from the year of yielding. Thus the
grantee is allowed to enjoy the yielding the nutriment from the earth
where trees are existing. Hence the transaction relates to immovable
property treated as Lease and registerable in Book I. (I.G’s Procgs.
D.Dis.No.S1/1518/79 Dt.25.8.80.

38. Lease and License distinguished:- The Supreme Court of India in
Associated Hotel of India Vs. R.N.Kapoor quoted with approval the
above observations of Lord Denning, and proceeded to lay down the
following propositions: (1) To ascertain whether a document creates a
licence or a lease, the substance of the document must be preferred to
the form (2) the real test is the intention of the parties-whether
intended to create a lease, or a licence: (3) if the document creates an
interest in the property, it is lease, but, if it only permits another to
make use of the property of which the legal possession continues with
the owner, it is a licence. ( it was taken from page 263 under Sec.105
of T.P.Act,1882 by Sri S.N.Sukla)

26. SURRENDER OF LEASE
Sec.111(e) of T.P.Act.1882:- by express surrender; that is to say, in case the lessee

yields up his interest under the lease to the lessor, by mutual agreement between
them.
STAMP DUTY:- (Art.52 of Schedule-IA of I.S.Act.)

w.e.f 1-6-74 (Act. No.20 of 1974)
i. When the duty with which the lease : The duty with which such
chargeable does not exceed thirty rupees : Lease is chargeable.
ii. In any other case : Thirty Rupees.
REGN. FEE:- (S.O.402)
i. When there is a consideration : 0.5% on the consideration.
ii. When there is no considera- : On the value of original

tion is expressed. Lease.
1. Release of Tenancy Right:- Normally release of tenancy or lease hold

right falls under Art.52, “Surrender of Lease”. But in ;the case of protected
tenants, where protected tenants take part of the property and surrender
the rest to the land lord, they were held to be conveyance chargeable with
aggregate of the duties under Sec.5. (B.P. W3/2738//63, dt.10-8-1963).Page
2. S.O.325:- A document evidencing a surrender of the right obtained by a

lease the term of which has expired should be treated as surrender of
lease and not as a release.
3. Surrender of Lease with Improvements:- In case of surrender of lease

with Improvements, the transfer should be chargeable as Conveyance on
Sale.(I.G’s Procgs. NO.S1/8658/77, dt.5-10-82) Page 176 of A.P.S.R’s
Diary, 2010

Explanation:
Lease is for 15 years. Monthly rent is Rs.160/-, AAR is Rs.1920/- executed
in
March, 1960.
Surrender after 12 years
Surrender Consideration 15000/-
A.G. calculated Rs.4960 as unexpired rent for 31 months.
15000-4960 = 10040/
Rs.10040/- as consideration for conveyance of immovables
4. Surrender of Lease:-A Lease deed on monthly rent of Rs.500/- for a

period of 5 years commencing from 16-8-1975 was registered.
Subsequently the lessee surrendered possession of three shops from the
building already taken through the above lease deed without taking any
consideration. In continuing the same lease with the same terms on the
remaining portion of the lease period only the amount of rent is proposed
to be reduced to Rs.350/- from Rs.500/-. The period of lease was not
proposed to be extended. The document was held as Surrender of Lease
Chargeable with duty under Art.52(b) of Schedule-IA as per Illustration
No.2 under Art.61 of Schedule-I of I.S.Act.(Page 164 of Madras Stamp
Manual)
An agreement by which the rent or other stipulations of existing

lease is modified other than the agreement by which the period of lease
extended is not a lease. (U/Sec.2(16) Page 90 of Krishnamurthy
Commentary 9th. Edition) Page178 of A.P.S.R’s Diary, 2010.
5. Surrender of Lease and Conveyance:- A document coming into existence

on the surrender of lease and purporting also to transfer certain movables
and business assets belonging to the lessee is chargeable both as a
Surrender of Lease and Conveyance of movables. If consideration for
surrender is not mentioned duty is payable under clause (b). Mention of
market value of the property is not relevant as the rights surrendered
cannot be equated to the market value of the property. (Page 807 of
Krishnamurthy commentary 9th edition under Art. 61 of Schedule-I)

27. TRANSFER OF LEASE
STAMP DUTY: (Article 54 of Schedule-IA)

w.e.f 1-6-74 (Act. No.20 of 1974)
Transfer of lease by way of 5% on the consideration

Assignment and not by way or market value equal to the
of under-lease. amount of the consideration.
Registration fee: (S.O.402)
i. When there is consideration : 0.5% on the consideration.
ii. When there is no consideration : 0.5% on the original value of

the Lease.
Clarifications
1. ‘A’ obtained a lease of certain lands from ‘B’ for 10 years at an annual rent
of Rs.500/-. He transferred his right to ‘C’ without any consideration on
condition that ‘C’ should pay the rent direct to ‘B’. It is a conveyance and
is chargeable with a duty under Art.20 of Schedule-A as conveyance.
(Vide Note 2 on P.169 M.S.M, P.268 and 269 of A.P.S.M, from All in One
by V.Venkatarao)

28. MORTGAGES
DEFINITION OF MORTGAGE: - (1). A mortgage is the transfer of an interest in

specific immovable property for the purpose of securing the payment of money
advanced or to be advanced by way of loan, an existing or future debt or the
performance of an engagement which may give rise to pecuniary liability.
(Sec.58 (a) of T.P.Act, 1882.)
(2). “Mortgage deed” includes every instrument advanced, or to be

advanced, by way of loan, or an existing or future debt, or the
performance of an engagement, one person transfers, or creates, to or in
favour of another, a right over or in respect of specified
property.(Sec.2(17) of I.S.Act, 1899)
Definition of Mortgages:1).Simple Mortgage:-Where, without delivering

possession of the mortgaged property, the mortgagor binds himself personally to
pay the mortgage-money, and agrees, expressly or impliedly, that, in the event of
his failing to pay according to his contract, the mortgagee shall have a right to
cause the mortgaged property to be sold and the proceeds of sale to be applied,
so far as may be necessary, in payment of the mortgage money the transaction is
called a simple mortgage and the mortgagee is a simple mortgagee. (Sec.58 (b)
of T.P.Act, 1882)
2) Mortgage by conditional sale (Sec.58(c)):-Where the mortgagor

ostensible sells the mortgaged property—On condition that on default of
payment of the mortgage money on certain date the sale shall become
absolute, or on condition that on such payment being made the sale shall
become void, or on condition that on such payment being made the buyer
shall transfer the property to the seller, the transaction is called a
mortgage by conditional sale and the mortgagee is a mortgagee by
conditional sale:
Provided that no such transaction shall be deemed to be a mortgage
unless the condition is embodied in the document which effects or
purports to effect the sale.
(3) Usufructuary Mortgage(Sec.58(d)):- Where the mortgagor deliver the

possession or expressly or by implication binds himself to deliver
possession of the mortgaged property to the mortgagee, and authorizes
him to retain such possession until payment of the mortgage-money, and
to receive the rents and profits accruing from the property or any part of
such rents and profits and to appropriate the same in lieu of interest, or in
payment of the mortgage-money, the transaction is called a usufructuary
mortgage and the mortgagee an usufructuary mortgagee.

(4) English Mortgage (Sec.58(e):-Where the mortgagor binds himself to re-
pay the mortgage-money on a certain date and transfer the mortgaged
property absolutely to the mortgagee, but subject to a proviso that he will
re-transfer it to the mortgagor upon payment of the mortgage-money as
agreed, the transaction is called an English mortgage.
STAMP DUTY w.e.f 1-6-74 (Act. No.20 of 74)
35(a) when possession of the property 5% for a consideration or

Or any part of the property comprised market value equal to
In such deed is given by mortgage the amount secured by
Or agreed to be given such deed.
35(b) when possession is not given 3% for the amount secured

Or agreed to be given as aforesaid such deed. **
**Reduction of Stamp duty:-Governor of A.P hereby reduces the Stamp duty

chargeable on the deeds of Simple Mortgages falling under Article 35(b) of
Schedule-IA to the said Act, from 3% to 0.5% of the amount secured by such
deeds.(G.O.Ms.No.409 Rev. (Regn.I) Dept. Dt.11.05.2010, Published
A.P.Gazette, dt.14-05-2010)
Explanation
A Mortgagor who gives or has given to the mortgagee a power of attorney to
collect rents, or has given to the mortgagee a lease, of the property mortgaged or
part thereof, is deemed to give possession thereof within the meaning of this
article.
Note: - In the above cases, an application under Sec.16 of I.S.Act.1899 is
required to be obtained and add a certificate to that effect. (S.O.476(c) (i)).
Clarification
1. Indemnity by separate deed is treated as Mortgage:-Where the vendor of

a sale deed indemnifies the vendee by a separate document against any
loss he may accrue due to defective title to the sale amount on the security
of immovable property. The deed falls within the definition of mortgage
deed and should be stamped as such. (R.G.8 p.174/1918)
2. Mortgage deed not attested –Not valid in law. (1953/93)
3. Mortgage-unattested-scribe signature and I.Ws signature can be reckoned

as attestation. (1929/35)

4. Maintenance Mortgage:-A document in which 2 executants undertake to
pay maintenance to the claimant separately @ Rs.90/- and Rs.40/- each
was held to consist of 2 separate deeds within the meaning of Section.5 of
Stamp Act.
5. Maintenance Mortgage: - Maintenance mortgage in favour of 3 claimants-

Document Nos.1209 & 1210 of 1959 of S.R.O.Tanuku-The Registrar’s
attention was drawn to illustration 5 on P.117 of Madras Stamp Manual
(Fourth Edition) and he is informed that if the payment of the annuity in
question is terminable with the life of the claimant or claimants referred to
in the instrument, it falls under the purview of Sub-Section (c) of Sec.25 of
Stamp Act.
6. M by Conditional Sale: - M by conditional sale requires sale stamp plus

Agreement stamp. PTA not required. (R.G.20/p.40/1934).
7. Security Bond treated as Mortgage:-Security bond executed by the

Appellant in pursuance of an order of a court offering certain property as
security for stay on execution of decree appealed against- Treated as
Mortgage deed. (I.2/21294/62, dt.13-12-63 R.G.Dec.1963, p.14)
8. Ratification treated as Mortgage: - A ratification deed executed by a

company undertakes its liability to pay the mortgage money to the State
Financial Corporation as the trade name is changed. Board held it is a
fresh Mortgage. (I.1/1119/64, dt.2-4-64)
9. In order that an instrument should operate as mortgage, no special form

of words is required. It is sufficient if it appears to have been the intention
of the parties to create a charge on the lands and in ascertaining the
intention, “the form of expression, the literal sense is not to be so much
regarded as the real meaning which the transaction discloses”. (CCRA
Pondichery Vs Mayavaram Financial Corporation Ltd., AIR 1979,
Madras 282) (page 50 of A.P.S.R’s Diary, 1995)
10. Deposit of Title deed treated as Mortgage:-The point for consideration is

whether the stipulation to the effect that the “properties are hereby
charged with payment of all moneys due or that may become due under
the documents attracts Stamp duty as an agreement relating the deposit of
title deeds Under Article 7 or as a Mortgage Under Article 35(b) of
Schedule-IA to the I.S.Act. By the above clause incorporated in the deed, a
charge is no doubt created in the property. Though there is a subtle
difference between a “charge” and “mortgage” as per the provisions of
Transfer of Property Act, 1882, according to the Stamp Act, a mortgage

deed still include an instrument whereby a charge is created on a specified
property even when there is no transfer of interest. The definition of
“Mortgage” given under Section 2(17) of the Indian Stamp Act is wide
enough and more extensive than that given in Section 58 of the Transfer of
Property Act. Therefore it is informed that the documents of the kind may
be classified as Mortgages. (I.G’s Procgs. NO.S2/32063/75, dt.15-09-1976).
11. Deposit of Title deeds earlier and treated as Mortgage later: Vide S.No.
6 under heading of Deposit of Title deeds. (I.G’s Circular Memo
No.S3/24954/79, Dt.11-11-1979).
12. Deposit of Title deed treated as Mortgage: - Vide S.No.1 under Heading
of Deposit of Title deeds. (S3/3190/75 Dt. -4-1975).
of Deposit of Title deeds. (I.G’s Memo No.G4/6006/81 Dt.28-04-1982).
14. Supplementary Mortgage: - The D.R.Visakhapatnam is informed that the

supplementary Mortgage deeds (Originals already registered) are only
further charge falling under Art.28 of Schedule-IA of I.S.Act. (I.G’s Memo
No.G4/9350/81, dt.9-7-82).
15. Security Bonds in f/o Khadi Industries:- A document which is styled as

Security Bond was executed on 25-2-1986 by the father of Lonee, offering
his house property as a third party security to the Loan amount
sanctioned by A.P.Khadi & Village Industries Board. This document was
attested by his sons including Lonee. The D.R.Kakinada has classified this
document as a simple mortgage on the ground that the Lonee being the
son of guarantor has attested the document consulting to the transaction.
But this document was held as Security Bond by Commissioner of Survey
Settlement and Land Revenue in Judgment in case No.U3/1242/86, dt.9-
2-1987. Govt.Pleader has also upheld the opinion of the C.S.S. &L.R.
(I.G’s Procgs.No.S2/21094/86, dt.14-7-1987.
of Deposit of Title deeds. (I.G’s Procgs.No.S3/19319/86-2, dt.18-4-1987).
17. Hypothecation deed treated as Mortgage: - Hypothecation deed for Rs.10

lakhs was executed by Chittivalasa Jute Mills Ltd. A charge is created on
the land and buildings mortgaging separately under an equitable
mortgage by deposit of title deeds and upon all the assets of the borrower
company. There is an assignment to the Corporation of the rights of the
borrower company to receive all moneys. What is mere, there is a clause

for reconveyance of the land and buildings, plant and book debts and
other assets and good will to the borrower company. These recitals of
charge on the assets, movable and immovable, of the Barrower Company
and reconveyance of building and plant clearly point to one and the only
conclusion that the document described as a deed of hypothecation is a
mortgage deed as defined u/Sec.2 (17) of I.S.Act. This document was
treated as Mortgage by the A.P.High Court (full bench) (Case refereed
No.112 of 1979) (I.G’s Endt.No.S1/22445/85, dt.6.9.85 and
Endt.No.SA1/32267/87, dt.11-1-1988).
18. Mortgage recital to sell the Property: - It was recited in the document that
“to sell the property without intervention of the court if the mortgagor
becomes insolvent or if the ceases to be in service for any reason other
than normal retirement or he dies before the payment of mortgage
money” is treated as contingent clause in the mortgage deed and it need
not be charged. (I.G’s Procgs.No.S2/579/88, dt.9-3-1988).
19. Power of Attorney clause is only contingency:-A.G.Audit party had

pointed out that Mortgage deeds executed by the mortgagers in favour of
Life Insurance Corporation for house building advances containing the
clause relating to power of attorney has to be treated as mortgages as well
as power of attorney given for consideration falling under Section 6 of the
I.S.Act, chargeable with a stamp duty under Art.42 (e) of Schedule-IA. In
I.G’s Procgs. No.S1/21665/79, dt.21-8-81, it was instructed to treat such
type of documents on power given for consideration. After careful
consideration it is now decided that those types of documents are only
simple mortgages when they are executed in favour of recognized
financing Institutions and the clause empowering the mortgagee as
attorney is a contingency in case of default only. (I.G’s
Procgs.No.S3/14729/86, dt.27-8-1988. Doct.No.3851 of
S.R.O.Sathenapalli.)
20. Assignment deeds treated as Mortgages: - Assignment deeds executed by

the Co-Operative House Fed. are exempted from payment of stamp duty
and fee if the Deposit of Title deeds executed by the members in favour of
Societies are duly stamped.
If the party signed on the Assignment deed as a witness, it may be treated
as simple Mortgage and stamped accordingly. The S.R.shall obtain a zerox
copy of Deposit of title deed and filed in a separate file. (I.G’s Cir. Memo
No. S2/27524/A/84, dt.16-5-88).

21. Revival Letters treated as fresh Mortgages: - The financial institutions are
advancing loans on mortgage of properties and on repayment of such loan
amounts no Reconveyance/Release Deeds are executed by the financial
institutions, but fresh loans are sanctioned on the existing security by way
of execution of revival letters and there by avoiding the execution of fresh
mortgage deeds for fresh loans/transactions. Therefore such Revival
letters are held as Fresh Mortgage deeds. (I.G’s Circular Memo
No.R.Dis.S4/11546/87, dt.10-11-1988.)
22. Deposit of Title deed treated as Mortgage:-Where in a document

evidencing deposit of Title deeds contains also a condition enabling the
lender to sell the property on default in payment on the agreed date, the
power of sale creates as interest not only in the Title deeds but in the
properties themselves and the document is chargeable as a regular
mortgage deed. (Page 126 of Madras Stamp Manual 1958 edition.
Approved in Muthaiah Chetty Vs. Kodanda Rama Swamy Chetty 31
MLJ 347) Page 66 of A.P.S.R’s Assn. Diary, 1991)
23. M by Conditional Sale:-It is clarified that the provisions of market value

are applicable to “Mortgage by Conditional Sale” and spot inspection of
the property becomes necessary to assess the market value of the property
consisting of buildings. (I.G’s Procgs.No.S1/19887/91, dt.12-10-91)
24. Clarification regarding Supplementary Mortgages. (Doct.No.27/93 of

R.O. (O.B) Kurnool):- As per Art.35 of Schedule-IA of I.S.Act, mortgage
deeds are chargeable with stamp duty on the value of the amount secured
by the deed. When the amount outstanding under the original mortgage
and amount additionally sanctioned have been consolidated and the
repayment of this amount has been secured by the present deed styled as
“Supplementary Mortgage”, stamp duty and fee have to be levied on the
consolidated amount but not on the additional loan alone.
However, if the supplementary mortgage deed merely contains the details
of the original mortgage but secures the repayment of only the additional
loan, stamp duty and fee shall be levied on the value of such additional
loan as “Further Charge” under Art.28 of Schedule-IA of I.S.Act.
(I.G’s Procgs. No.S1/18617/93, dt.2-9-93. page 88 of A.P.S.R’s Assn. Diary,
1994)

25. Mortgage deed in favour of UDA:-As sought for in HUDA
Lr.No.7576/MP2/HUDA/99, dated: 17-5-2000, a draft deed of Agreement
and Mortgage in favour of HUDA was communicated. It was clarified that
the draft deed falls under Section 5 and chargeable with aggregate amount
of duties as an Agreement under Art.6A (Rs.100-) and as a Mortgage
under Article 35(b) (at 3% on the value of the land mortgaged in favour of
HUDA) of Schedule-IA to the Indian Stamp Act,1899. (C&I.G’s Memo
No.S1/11346/2000 dt.25-5-2000). Draft deed in page 160 of A.P.S.R’s Assn.
Diary, 2001)
26. Mortgages executed by Scheduled Caste Society: - It was clarified that

the concession provided in G.O.Ms.No.472 Rev. does not apply to the
Mortgage deeds executed by the borrowers in favour of the District
Scheduled Caste Service Society. (I.G’s Procgs. NO.S1/6033/92, dt.9-6-92,
Page165 of A.P.S.R’s Diary, 2010.)
27. Declarations need not be sent in duplicate:-Declarations need not be sent

in duplicate. It has to be copied in the concerned Register Book like any
other document. If the declarations are printed and if spare printed forms
received R.R.115 can be applied. Declarations have to bear the seal of the
Society. If the declarations are presented by the parties, the usual
registration procedure should be adopted. If these declarations are filed as
per R.R.115 they should be filed in File Book IB like Memos & Loan
Orders-The fee received with the declarations in the 1st instance is to be
accounted for in the Register of Declarations till it is transferred to
Account-A. Till they brought into account in Account-A such amounts
should be shown with plus entry in Account-C and also totals Cols in
Account-H. (I.G’s Procgs. NO.G3/27857/64, dt.8-5-67)
AGREEMENT VARYING TERMS OF MORTGAGE

1. Agreement varying terms of Mortgage:-A deed varying terms of a
previously registered mortgage deed should be treated as an Agreement.
(i) A term of payment modified is an Agreement (R.G.page 504 dt.25-9-

29, page713 dt.16-11-29, page 585 dt.28-9-29)
(ii)Enhancing the rate of interest and extending the period of payment is

an Agreement. (R.G.1014 dt.12-12-1927)

Agreement(R.G.Page143/1939)

2. Agreement varying Terms of Mortgage: - (i) A term of payment
modified is an Agreement (R.G.page 504 dt.25-9-29, page713 dt.16-11-29,
page 585 dt.28-9-29)
(ii)Enhancing the rate of interest and extending the period of payment is
an Agreement. (R.G.1014 dt.12-12-1927)
Agreement (R.G.Page143/1939
3. Agreement not amounting to mortgage:- An agreement which merely

varies the terms of an existing mortgage so as to extend the term whilst
enhancing the interest payable, but does not mortgage any fresh property
is chargeable only as an agreement and not as mortgage. (In the matter of
Rameshwar Prasad,47 All 310: 88 IC 1027: AIR 1925 All 501 (FB) (Page105
of Krishnamurthy Commentary 9th. Edition 2004)
4. Registration fee (S.O.387) :- The registration fee on an agreement which

varies the terms of previously registered mortgage deed shall be levied on
the value of the original deed subject to a maximum of Rs.100/-Now fixed
fee of Rs.100/- U/Art.2(v) of Table of fee.
EXEMPTIONS.
1. Mortgage deeds executed by State/Central Govt.Employees:- Mortgage

deeds executed by the State/Central Govt. Employees including the deed
both by the said employees and his/her spouse, or the minor children of
such persons for securing repayment of advance received by him/her
from the State/Central Govt. for constructing, purchasing or repairing a
dwelling house for his/her own use. (Item No.27 of Notification 13 dt.17-
12-1938 and G.O.Ms.No.248, Rev. (Regn-II) Dept. dt.6-3-1992, I.G’s
Endt.No.S4/25007/88, dt.20-3-1992)
2. Reconveyance deeds executed by State/Central Govt.:- Instrument of

Reconveyance deeds executed by the State/Central Govt. in favour of
State/Central Govt. Employees including his/her spouse, or the minor
children, of such persons on payment of advance received for constructing
or purchasing or repairing a dwelling house for his/her own use. (Item
No.28 of Notification 13 dt.17-12-1938).
3. Registration fee in respect of above cases:- Fixed fee Rs.100/- in respect

of Mortgage deeds executed by State/Central Govt. employees and
Reconveyance of Mortgage deeds executed by the State/Central Govt. in
favour of employees in above cases. (Art.2 (ii) and 2(iii) of Table of fee)

4. Panchayathraj employees are treated as Govt. employees:-In
G.O.Ms.No.223 Panchayathraj and Rural Development Dep’t. Dt.20-4-
1992, it was clarified that the services of all Panchayathraj employees in
the State were provincilised with effect from 2-3-1981. Since they are Govt.
employees for all purposes on par with the other Govt. employees, they
are also eligible for exemption from Stamp duty and a nominal
registration fee for mortgage deeds executed for securing the repayment
house loans. (I.G’s Endt.No.S1/15862/92, dt.6-6-1992.
5. Release of Mortgage right: - Release of Mortgage right is to be charged

with a maximum stamp duty of Rs.50/- as in the case of reconveyance of
mortgage property falling under Art.45 of Schedule-IA. This apply in the
case of reconveyance deeds executed by financial institutions such as L.I.C
and Co-Operative House building Societies etc., (I.G’s Cir.Memo
No.S1/6569/88 dt.11-10-88). These orders were reiterated in I.G’s
Cir.Memo No.S2/24952/95, dt.11-10-95).
6. Mortgage deeds or M.Declarations executed by Small farmers: -

Instruments of mortgages or agreements executed by small farmers in
favour of (i). Co-Operative Credit Societies, (ii). Co-Operative Agricultural
Development Banks or (iii). Farmer’s Service Co-Operative Societies, and
Grameena Banks or Schedule Banks for raising agricultural credit towards
both crop and land development loans including allied items of
agriculture like poultry, dairy farming and any other purpose mentioned
or notified under section 85 of the Andhra Pradesh Co-Operative Societies
Act,1964, subject to the production of certificate from the Society in respect
of the members or from the Tahasildar or from District Rural
Development Agency, or from Girijan Development Agency. Small
farmers means the person does not exceed five acres of wet land or Ten
acres of dry land. Where the holding of a person includes both dry and
wet land, one acre of wet land shall be deemed to be equal to two acres of
dry land. (G.O.Ms.No.472, Revenue (u) Dept.dt.10-5-1985).
7. Stamp and Registration fee is exempted to the instruments of

transactions between cooperatives on the one hand and the other
cooperatives, Banks, Financial institutions or the Govt. on the other hand.
((G.O.Ms.No.472, Revenue (U) Dept. Dt.10-5-1985).
8. Stamp and Registration fee is exempted to the instruments of mortgages

executed by the members of House Building Societies in favour of such
Coop Societies for loan up to Rs.30000/-. (G.O.Ms.No.735 Rev. (U) Dept.
Dt.2-11-1988).

9. Exemption of Stamp duty and the Registration fees and the fees on
encumbrance certificates in respect of instruments of mortgages executed
by the members of the Co-Operative Urban Bank/Town Banks in favour
of such Banks subject to the loan amount not exceeding Rs.15000/- in each
case. (G.O.Ms.No.790 Rev. (U)Dept. dt.26-11-1988).
10. Purchase of Agricultural land scheme-Exemption of mortgage deeds to

be executed in favour of District Scheduled Caste Service Cooperative
Societies as a security for repayment of the assistance/loan sanctioned to
them through A.P.Scheduled Caste Cooperative Finance Cooperative
Limited-From payment of Stamp Duty and Registration fee-Orders –
Issued. (G.O.Ms.No.793 Rev. (Regn-II) Dept. 17-9-1997)
11. Weaker Sections, Stamp and Registration fee exempted to the Simple
Mortgage deeds executed by the beneficiaries under “Weaker Sections
Housing Programme” for securing the repayment of advance received by
them. ((G.O.Ms.No.828 Rev. (Regn-II) Dept. dt.26-9-1997).
12. Stamp and Registration fee exempted to the lease deeds and mortgage
deeds executed by Export Oriented Units where such units are liable to
pay stamp and registration fee. (G.O.Ms.No.516 Rev. (Regn-II) Dept.
dt.17-7-1998)
13. Exemption of Stamp duty and Registration fee for the mortgage deeds to
be executed under Valmiki Ambedkar Awas Yojana (VAMBY) Scheme.
(G.O.Ms.No. 874 Revenue (Regn-I) Dept. 09-11-2002)
14. Mortgage deeds executed by the B.S.N.L.Employees:- As regards A&B

category employees of BSNL, the existing procedure of Mortgage of
property in the name of President of India is being followed since they
continue to be governed by the existing provisions of House Building
Advances Rules of Govt. of India as applicable to Central Govt. employees
and thus exempted from payment of Stamp duty as per item 27 of
Notification.13 dt.17-12-1938. The BSNL authorities have to certify to this
effect that in which category the employees fall. As regards C&D category
employees who are absorbed in BSNL, the procedure of “Equitable
Mortgage by Deposit of Title deeds” with the corporation is being
followed for grant of House Building Advance and cases of employees are
not sent for mortgages and they are not eligible for exemption of Stamp
duty. (I.G’s Memo No.S1/21535/2003, dt.16-2-2003).

15. Reduction of Stamp duty and Registration fee payable on the
Securitization of Housing Loans and Assignment of debt on House Loans
with or without underlying Securities in the nature of movable or
immovable property.
(A). Stamp Chargeable U/Art.35 (b) of Schedule-IA to the said Act, to

Fifty paise for every 100 or part thereof.
(B). Fee reduced to Rs.0.025%.
G.O.Ms.No.304 Revenue (Regn-I) Dept.dt.27-03-2004)
16. Reshedule of Crop & Term Loans:-Exemption from payment of Stamp

and Registration fee on the documents executed by small and marginal
farmers in conversion of crop Loans and Re-Schedulement of Term Loans
up to an amount of Rs.100000/- sanctioned by Banks/Co-Operative
Societies.
(G.O.Ms.No.516 Revenue (Regn & Mandals) Dept. dt.03-08-2004)This
G.O. was amended in S.No.17)(This G.O.was superseded vide G.O.in
S.No.22)
17. Clarification on the above G.O.:- (1). G.O.NO.516 is applicable to all

loans so long as he/she belongs to small or marginal farmers.
(2). If agricultural loan sanctioned in favour of small farmers is
Rs.150000/-. He should get exemption up to One Lakh and Stamp and fee
leviable on the additional amount of Rs.50000/-.
(3). The exemption of Stamp and fee for the mortgages executed for grant
of loans for Development of Prawn culture and Pisciculture in favour of
small and marginal farmers can be allowed.
(Govt.Memo NO. 3990/R&M (1)/05-02 dt.12-8-2005).
18. Limit of Re-Schedule of Loans extended: - The limit of Re-Shedulement

of Term Loans extended to Rs.200000/- This exemption extended to the
members of Rythu Mithra Groups (RMG) and other such Joint Liability
Groups of farmers with the ceiling applicable per each member.
(G.O.Ms.No.1575 Revenue (Regn. &Mandals) Dept.dt.20-08-2005). This
G.O. was superseded Vide G.O. in S.No.22)
19. Reduces the Stamp Duty chargeable on the documents and instruments of
securitization of loans or debts or of Assignment of loans/Debts with
underlying securities executed by the Industrial Development Bank of
India (IDBI) in favour of Stressed Assets Stabilization Fund (SASF) for the
purpose of acquisition, resolution or reconstruction of stressed assets,
non-performing assets or financial assets under Article 20 of the Schedule-

IA to the said Act, to “One rupee” for every one thousand rupees or part
thereof, of the loan/debt secured or loan/debt assigned with underlying
securities, subject to maximum of Rupees one lakh. Registration fee
reduced to 0.5%.G.O.Ms.No.768, Reg. (Regn.-I) Dept. dt.29-9-2004)
20. Stamp and fee exempted under Rajiv Gruhakalpa Scheme: - Exemption
of stamp duty and registration fee for the mortgage deeds to be executed
by beneficiaries under Rajiv Gruhakalpa Scheme in favour of lending
agencies/Banks for securing loan amounts for construction of Houses.
G.O.Ms.No.1253 Revenue (Regn. &Mandals) Dept.dt.24-06-2005.)(This
G.O. was amended in S.No.21)
21. The exemption in above G.O. was extended to

(i). Loan agreements to be executed by the beneficiaries under Rajiv
Gruhakalpa Scheme in favour of Banks for securing loan for construction.
(ii). Tripartite agreement under Rajiv Gruhakalpa Scheme.

(G.O.Ms.No.1908 Revenue (Regn.& Mandals)Dept.dt.15-11-2005).
22. The benefits allowed through the above G.Os in S.No.20 and 22 are
extended to the Guarantors also. Now with this the beneficiaries under
Rajiv Gruhakalpa Scheme are eligible for exemption of Stamp duty and
Regn. Fee in full on
1.Mortgage deeds. 2.Loan Agreements. 3.Tripartite Agreements and 4.
Guarantors also.
G.O.Ms. NO.102 Rev.(Regn & Mandals) Dept. dt.30-01-2006.
23. Rajeev Gruhakalpa Scheme:- Transfer Duty is exempted on the sale

deeds to be executed in favour of beneficiaries under the Rajiv
Gruhakalpa Scheme, so as to enable the Sub-Registrar concerned to
release the sale deed in favour of the beneficiaries to enable them to
deposit the same with the bank to create equitable mortgage under Rajiv
Gruhakalpa Scheme. (G.O.Ms.No.345 Panchayathraj & Rural
Development (PTS-III) Dept. dt.24-7-2007, C&I.G’s
Endt.No.S1/13840/2007, dt.22-9-2007.
24. Rajiv Swagruha Corporation; Stamp and Fee Exempted to Mortgage

deeds:- Stamp duty and Registration fee exempted full in respect of
Mortgage deeds to be executed by the A.P.Rajiv Swagruha Corporation
Limited in favour of lending agencies/Banks for securing such loan
amounts.G.O.Ms.No.267 Rev.(REg-II) Dept. dt.3-3-2008 with C&I.G’s
Endt. No.23-3-2008,

25. Photo system U/Sec.32A. Procedure for Rajiv Gruhakalpa Documents:-
The S.Rs of Rangareddy Dist. are informed that when a document is
executed by a Govt. Officer or certain functionaries who come in purview
of exemption under Sec.88 of I.R.Act, 1908 the capturing of photographs
and finger prints of the executants electronically can be exempted for the
documents under Rajiv Gruhakalpa Scheme to be presented for
registration. However the photographs and finger prints of the presentant
who is presenting the document on behalf of executant under Sec.88 of
I.R.Act. shall invariably be taken electronically along with claimants/or
his representative of the properties. In these cases the claimant may
himself present the documents. C&I.G’s Memo No.CARD2/16063/2007,
dt.6-6-2008.
26. Re-Schedule of Loans Limit Extended:- Supersession of the orders issued

in G.O.Ms.No.516,dt.3-8-2004 and G.O.Ms.No.1575, dt. 20-8-2005, the
Governor of A.P. hereby remits the Stamp duty in full chargeable under
the said act, in respect of all instruments to be executed for loans
sanctioned by Banks/Co-operative Societies and for
scheduling/conversion of one category of loan to another category for
short term /medium term or long term loans up to an amount of
Rs.3,00000/- (Rupees Three Lakhs only) in favour of the small and
marginal farmers who have holding to the members of Rythu Mithra
Groups (RMG) and other such Joint Liability Groups of farmers with the
ceiling applicable per each member. (G.O.Ms.No.15 Revenue (Regn &
Mandals) Dept. dt. 8-01-2007).
27. Charge created for securing the sale consideration: A sale deed contained
the following recitals “The purchaser above named doth hereby agree and
undertake that he will pay the balance of purchase money, viz Rs.50000/-
retained by the purchaser as aforesaid within a period of one year from
the date of sale with interest at 9% per annum and for the amount so due
and accruing due, the vendor shall be entitled to a charge on the said
property sold”. The document was executed by both the vendor and the
vendee. Held the deed was a sale and mortgage without possession.
(S.O.370)
28. Small Farmers Certificate not to split Family:-Exemption certificates

should be given taking the whole family as a unit should not be a split
figure. If it contravention Sub-Registrar responsible. (I.G’s Cir. Memo
No.S1/17185/95-(1), dt.20-6-1995) Page 224 of A.P.S.R’s Diary, 2010)

29. Small Farmers Loans as a Group Exemption:- It was clarified that the
exemption of Stamp duty provided in G.O.Ms.No.472 Dt.10-5-85 extends
to the documents executed by a group of small farmers whose individual
land holdings are within the limit as set forth in the Govt. order without
reference to collective holdings of the group. C&I.G’s Memo
No.S1/27236/92, dt.21-11-92. Page 224 of A.P.S.R’s Diary, 2010.
30. Poultry Farmers and Loans:- Stamp duty and Regn. Fee in full exempted
on all the instruments to be executed for loans sanctioned by Banks, Co-
Operative Societies and for rescheduling or conversion of one category of
loans to another category for short term/medium term or long term loans
up to an amount of Rs.2,00,000/- (Rupees Two lakhs only) in favour of
Poultry Farmers with the ceiling applicable for each member. Note:- The
lonee farmer need not be a Small Farmer as there is no mention of such a
thing in the G.O. (G.O.Ms.No.1446 Rev.(Regn & Mandals) Dept. dt. 5-
10-2006, page 225 of A.P.S.R’s Diary,2010)
31. Agricultural Market Employees not Govt. Employees:-it is hereby

clarified that the Employees of Agricultural Market Committees do not
fall under the definition of “Govt. Employees” and as such the benefits of
exemption of Stamp duty and Regn. Fee can not be exempted to them.
C&I.G’s Memo No.S1/27245/98, dt.8-1-99.

29. P A R T I T I O N
DEFINITION:-Instrument of partition means any instrument whereby co-

owners of any property divide or agree to divide such property in severalty, and
includes also a final order effecting a partition passed by any Revenue authority
or any Civil Court and an Award an arbitration directing a partition. (Sec.2 (15)
of Indian Stamp Act,1899.)
STAMP DUTY w.e.f 1-6-74 (Act. 20 of 1974)
Instrument of Partition. : *3% on the amount or M.V of

(as defined in Sec.2(15)) the separated share or
shares of the property.
*Reduction:- Stamp duty has been reduced to 1% in respect of partition deeds

relating to partition of properties among family members w.e.f.01-07-
2005.((Vide Notification-I of G.O.Ms.No.1129, Revenue (Regn.I) Dept.dt.13-06-
2005)
REGISTRATION FEE : Rs.1000/- (Art.1(A)(iii)(c)),w.e.f

1.12.05. G.O.Ms.No.2045, dt.28-11-05
( S.O.405(g).
N.B:- The largest share remaining after the property is partitioned (or if
there are two or more shares of equal market value and not smaller than
any of the other shares, then one of such equal shares) shall be deemed to
be that from which the other shares are separated.
Provided always that-
(a) When an instrument of partition containing an agreement to divide

property in severalty is executed and a partition is effected in pursuance
of such agreement, the duty chargeable upon the instrument effecting
such partition shall be reduced, by the amount of duty paid in respect of
the first instrument, but shall not be less than five rupees.
(b) Where land is held on revenue settlement for a period not exceeding forty
five years and paying the full assessment, the value for the purpose of
duty shall be calculated for the amount equal to twenty five times the
annual revenue on the VSS of the land.(Item No.85 in Notification 13)

(c) Where a final order for effecting a partition passed by any Revenue
Authority or any Civil Court, or an award by an Arbitrator directing a
partition and an instrument of partition in pursuance of such order or
award is subsequently executed, the duty on such instrument shall not
exceed Five Rupees.
Seperated Share:-In determining the value of separated share the

principles explained hereunder shall be applied.
(i). The share should relate to the property which the co-owners divide or
agree to divide in severalty.
(ii). Each of the following properties shall be treated as a distinct share. (1).
Property set a part for common enjoyment whether the respective shares
are specified or not and whether agreed to be divided in future or not.
(2). Property which is to revert to the co-owners at later date and to be
enjoyed by them whether the shares are specified or not and
(3). Property agreed to be kept jointly and the produce agreed to be
enjoyed in a specified ratio.
(iii). Property wholly set apart for such purposes as the maintenance of
parents and the marriage of minors is not property which the co-owners
divide or agree to divide in severalty.
(iv). The value of the share not of the property should be taken into
consideration.
The principles set out above are deducible from the definition of
instrument of partition in Sec.2(15) and the provision in Art.40 of
Schedule-IA to the I.S.Act. and Boards Procgs. No.L.Dis.W3/3335/1960
Dt.24-11-1960. L.Ds.No.W/7761/61 dt,19-3-1962, L.Dis.No.7354/61 dt.12-2-
1962.
NOTE:-
i. Share given to the sister for her marriage is essential to partition.
ii. The clause relating to payment of maintenance to the parents may be

viewed as essential to partition on the reason that they were not given any
regular share. (Page 239 A.P.Stamp Mannual)

Clarifications.
1. Restriction on sale of share:-In the partition the clause “we should not
sell any share or shares we get in on residential house to any other
outsider except to any one of us” is only incidental and ancillary to the
main partition. (B.D’s L.Dis.NO.W3/64/63, dt.24-1-1963
2. Doct.No.2479/1961 of S.R.O.Nandyal in the following terms was referred

to the Govt. Pleader by the Board of Revenue.
“The F Schedule is kept joint as it cannot be divided at present. It shall be

divided when necessary. For that any expenses needed we shall
contribute according to our shares. We shall divide the income equally.
From today we have only bodily relationship but no financial
relationship”.
Held it cannot be treated as a joint share. (B.P.L.Dis.W/7761, dt.19-

3-1962). The Govt. Pleader relied upon the following decisions.
I.L.R. 9 Bombay 115
A.I.R. 1923 Bombay 237
A.I.R. 1938 Madras 307
The principle enunciated in these decisions is, “to effect a partition
of ancestral property there must be in the absence of a division by metes
and bounds at any rate an agreement that each party interested shall
hence forth enjoy the produce of a definite share of the property”. (Page
70 of A.P.S.R’s Assn. Diary, 1991)
3. Release and Partition:- Doct.No.P5 of S.R.O.Bapatla- Mother and one of

the sister signed as consenting parties on the partition- Held as Release
and Partition. (I.G’s No.S1/28669/67, dt. 20-9-1968).
4. Partition and Settlement:- Partition into to three shares of Rs.25000/-,

Rs.25000/-, and Rs.30000/-, value of separated share being Rs.50000/- and
also a Gift Settlement for Rs.5000/- to mother with reversionary right to
daughter. Treating it as not essential to partition –Held as partition and
Settlement falling under Sec.5 of I.S.Act. (I.G’s No.S1/20507/69, dt. -9-
1969.(Regr. Cuddapah).
. Partition of Self acquired property is treated as Gift:-Self acquired

property adding in partition amounts to a gift.
A,B and C executed a deed of partition. A is the father, B and C are his
sons. Each individual to have equal share in the assets. The total
investment is however the self-acquired property of A. By this document

he created interest in the business property in favour of his sons also. The
Board in B.P.Rt.No.514/72 dated 28-2-1972, I.G’s D.Dis.No.9333/72, dt.06-
05-72 (in the matter of M.Seshachalm & Co.) held the deed as a gift and
partition chargeable under section 6 of the Stamp Act. In arriving at the
conclusion the Board followed the following rulings.
Subrahmanya Sarma Vs.Commr.of I.T. Referred case No.66/65 A.P.High
Court. There cannot be a partition of self-acquired property unless there
was a prior declaration that the self-acquired property was declared as
Joint Family property and any division of self-acquired property in effect
would amount to a Gift. The Suupreme Court in Commissioner G.T.,
Kearala Vs. VErghese A.I.R 1972 SC 23 held that such transaction would
come under the definition of Gift.
5. A father can direct partition:- A father in a Hindu undivided family took

some property and relinquished his rights over ‘B’ schedule in favour of
his son. As the father can direct partition (Note 11 under Article 45 of
Schedule-I) the document was held to be a partition and not a
release.(I.G’s.Procgs.No.29824/75, dt.11-2-1976, Page 71 of A.P.S.R’s Assn.
Diary, 1991).
6. Shares to females:- Where the parties are governed by the Madras School,
the wife or mother cannot claim any share in the Joint Family property as
the practice of allotting shares to females even if it existed at some distant
period of time has become obsolete in South India. (Per Krishna Rao and
Chennakesava Reddy JJ in Adusumillli Sithamahalashmi Vs.
Chalamaiah and other C.R.P.No.1016 and 1917 of 1972 communicated in
I.G’s Endt.No.Rc.2/22813/A/75 Dt.17-11-76) Page.73 of A.P.S.R’s. Diary,
1991).
Present position:- As per Sec.29-A of Hindu Succession Act, as amended

by A.P. Act.13 of 1986 under which equal right is conferred to a daughter
in coparcenary property w.e.f.5-9-1985. This is not applicable to a
daughter marries prior to or to a partition which had been effected before
the commencement of the A.P.Act. Central Government has also amended
the Hindu Succession Act, 1956 through Amendment Act,39 of 2005
w.e.f.9-9-2005 and providing the equal right to the daughters on par
with sons in coparcenary property without any restriction.
7. Past oral partition subsequently reduced in writing is only a partition:-

Partition already effected but not through document and enjoyed the
property accordingly. Subsequently after some time they reduced the
partition in writing according to the shares in past partition. Held as
partition. (I.G’s No.T.Dis.No.S1/12329/80, dt.26-12-1980).

8. Release deeds treated as Partition:- Six documents purporting to be
release deeds were executed on one and the same day i.e., 22-8-1974 by the
parties who possessed rights in the entire property. No doubt, a leading of
all the six documents will reveal that really it is a Partition. The
transaction is not doubt partition, but the parties executed individual
‘Releases”. The property was bequeathed to the parties by a registered
deed of Gift (Settlement) by their mother. After her demise six release
deeds executed and the turns of them show that they are independent as
the boundaries of the property dealt with in each document for no
consideration. The executing parties are the donees of P.R.Doct. No.733 of
1952 and are having co-ownership over the properties. Each person is
entitled to enjoy the property in part or in whole. The Government have
decided that the documents in question are only partition deeds but not
release deeds (Vide Lr.No.4480/U2/82-4, dt. 28-1-83 from the Rev.(U)
Dept. Govt. of A.P addressed to A.G.) (I.G’s Procgs.No.S3/13770/76,
dt.28-12-84).
9. Clarification on Severality:- Five arbitrators were appointed by the five

petitioners to distribute and divide the immovable property, the assets
and liabilities. The five arbitrators passed an Award while effected a
vision and allotted the ‘A’ Schedule properties of the value of Rs.46,700/-
to the 1st. petitioner, and ‘B’ Schedule properties of the value of
Rs.120000/- to the 3rd. petitioner. The residue contained in ‘C’ Schedule of
the value of Rs.615900/- kept towards the joint share of petitioners 2,4 and
5. The Award was engrossed on the stamps Rs.5710/-
The S.R. impounded the Award on the ground that the stamp duty as was
payable Rs.20550/-, the District Registrar, Kurnool affirmed the decision
of the S.R. The petitioners went up in revision before the Commissioner of
Survey, Settlements and the Land Records. The Commissioner opined that
stamp duty was payable only on the value of ‘A’ and ‘B’ Schedule and not
on ‘C’ Schedule and referred the following question for opinion of High
Court.
“Though division is one, among five brothers one share is given to
One share is given to one brother, one share to another brother, but the
third share is given to three brothers, would this be called division in
severalty or not”.
The A.P. High Court agree with view of the Madras High Court in
Board of Revenue vs. Allgappa (1) AIR 1937m Madras page 308(SB)
Varadachariar,J, and applying the principle hold that there was a division
in severalty in as much as the original common ownership of five had
ceased and a different ownership had been created. The property was

divided into three parts, one each to the two members of the same branch
and the other to three persons jointly. The Award of the arbitrators is
undoubtedly an instrument of partition with in the meaning of Sec.2(15)
of the Indian Stamp Act. Hence the stamp duty is chargeable on the value
of the ‘A’ and ‘B’ Schedule properties alone and the value of ‘C’ Schedule
properties cannot be taken into account. (Case referred No.113 of 1979,
Communicated in I.G’s Endt.No.S1/20444/85, dt.14-8-1985).
10. Charged debts excluded from the calculation of Stamp duty:- In

calculating the stamp duty leviable on an instrument of partition, the
liabilities specifically charged against the property should be deducted
from its gross value and such liabilities in the case of mortgages would
include interest accrued on the principal money secured by the mortgage
deed. (Illustration 10 under Article 45 of Schedule-I).
11. Definition of partition extended to Memorandum or Agreement of

partition:- The definition of partition gives in Sec.2(15) has been extended
and made more broad based to include any memorandum or Agreement
relating to past oral partitions. Therefore such memoranda for agreement
will now become chargeable under Art.40 of Schedule-IA, as partitions
and they shall not be classified as mere agreements chargeable with stamp
duty of Rs.5/- under Art.6 of Schedule-IA. (I.G’s Circular Memo
No.S1/6343/85, dt.30-4-1986).
12. Family Settlement treated as Partition:- (Doct.No.P170 of 1998 of
R.O.Eluru) In this document 1 to 4 parties are brothers and parties 5 and 6
are the sons of their deceased brother Narayana Rao. The wife and
daughters of late Narayana Rao relinquished their right in the joint family
property in favour of parties 5 and 6 through release deed No.16 of 1994
of Book 4 of S.R.O.Kanumole(Krishna Dist). Thus 5 and 6 are only entitled
to the share of late Narayana Rao. They are also co-owners to the property
along with parties 1to 4 by virtue of Sec.8 of Hindu Succession Act,1956.
Unlike releases the non-inclusion of any one of the parties having interest
in the property does not alter the nature of partition deed. Parties 1 to 6
already divided the joint properties as on 1-3-1998 leaving the other
properties standing in their individual names. The division of properties
already taken place is only reduced to writing now. While drafting the
document, it is worded as a Family Settlement.
There is not settler in the instant case and therefore does not fall under the
definition of Settlement. In the instant case, parties 1to6 are the co-owners
to the property which they divided in severalty, the substance as
described by whole of the instrument is Partition as defined in Sec.2(15) of
I.S.Act. (R.P.No.CCRA-I/8455/2000, dt.15-01-2001 in Jainendra Kumar Vs.
District Registrar, Eluru).

13. Partition of property and cash:- The Srikalahashti case wherein
42,60,000/- property and cash of Rs.1 lakh each. Clarified as partition
only.(I.G’s Memo NO.S2/3550/2001, dt.12-3-2001).
14. Stamp duty reduced to 1%:- The Governor of Andhra Pradesh here by
reduces the Stamp duty from 3% to 1% payable in respect of Partition
deeds under Article 40 of Schedule I-A to the Indian Stamp Act.1899,
when the deeds relate to partition of properties among Family Members.
(Notification-I in G.O.Ms.No.1129 Revenue (Regn-I)Dept. Dt.13-06-
2005)
15. Clarification as to family members:- G.O.No.1129 applicability should be

examined if making such provision in favour of family members other
than co-parceners is an essential condition for partition or whether legal
obligation to make such provision exists. For Example:- Widowed mother,
un-marries daughters or sisters or widowed wife of deceased brother
where sons either minors or having no sons and sons/daughters where
their parents predeceased. In all the above referred cases it shall be treated
as partition among family members and Stamp Duty @ 1% is leviable. In
all such cases provision made by way of separate share in their favour
shall be treated as Gift Settlement (Under Section 2(24)) as distinct from
the value of separated share in a partition deed. Grand mother, Grand
father, Adoptive father and Adoptive mother shall be excluded from the
scheme of partition and concession of 1% shall not be allowed if provision
is made in their favour. The concession of 1% does not apply to partitions
effected among co-owners under a partnership deed and the concessional
rate is confined to partition among family members only. (C.I.G’s
Cir.No.S1/14060-A/2005, dt.28-10-2005)(These orders were modified in
circular in S.No.16 )
16. Another clarification on above Circular:-In view of the ruling of Hon’ble
A.P.High Court in W.P.No.8711/2007 filed by Smt.Poduri Satyavathi Vs.
District Registrar, Rajahmundry, and view of the further clarifications
sought for by several officers, it is hereby clarified that the concessional
rate of 1% is applicable to all the partitions and releases if the parties to
the document are family members, including widowed mother,
unmarried daughters/sisters, widowed wife and /or children of deceased
brother, widower and /or children of deceased sister, grand parents,
adoptive parent etc., without any other restriction. The clarification issued
through the C&I.G’s Cir. NO.S1/14060-A/2005, dt.28-10-2005 shall stand
modified accordingly. (C&I.G;s Circular Memo NO.S1/14060-A/2005,
Dt.11.2.2008) Page106 of A.P.S.R’s Assn. Diary, 2008.This order will have
effect from the date of issue of Govt. Notification i.e., w.e.f.1-7-2005
C&I.G’ memo No.S1/14060-A/05, dt.5-12-2009.

Note:- High Court Judgment in W.P. NO.8711 of 2007 on Partitions, Poduri
Satyavathi vs. D.R.East Godavari, Rajahmundry. (Page 167 of A.P.S.R’s
Diary, 2008)
17. Following ingredients covered by Partition:- Following three ingredients

must also be looked for in the Partition deed also.
1. That all coparceners/co-owners have joined in the instrument either as
Releaser(s) or Releasee(s), and that no coparceners/co-owner is left
outside the instrument and;
2. That there must be a clear and unambiguous statement in the
instrument regarding joining of all coparceners/co-owners and;
3. All the properties in which the coparceners/co-owners having the
interest are included in the instrument.
C&I.G’s Cir. Memo NO.CCRA 3/1184/2007, dt. 29-05-2007)
18. Unequal shares in Partition treated as Partition and Conveyance:-

Giving a clarification on pending Doct.No.21 of 2008 of S.R.O.Saroor
Nagar C&I.G has clarified as follows:
It is a case of purchase of property by 4 members where no specific
share is mentioned while purchasing or no specific payment of the
individuals is mentioned in the sale document. But 3 members have
released to the fourth member land more than ¾ share. In the absence of
specific information as to the shares of each member it is deemed that they
have equal shares and accordingly only equal shares can be transferred or
released.
In the instance case more than 3/4th share is released to the 4th
person by the remaining 3 persons. The C&I.G felt that the recitals in the
document of “conveyance on sale” disguised as partition among co-
owners and is chargeable under Sec.47-A of Schedule-IA of I.S.Act. on the
market value of the extent transferred. The partition clause is ancillary to
the dominant objective namely conveyance on sale. The Sub-Registrar is
accordingly advised to treat the document as conveyance on sale and
charge the stamp duty, transfer duty and registration fees accordingly.
(CCRA1/2878/08, dt.21-2-2008)
19. Clarification on C0-Owner Brothers:- The S.R.Chebrole kept pending a
document of partition where in two brothers who purchased some
property through a sale deed have partitioned it as they have not paid 3%
SD on the separated share. The CCRA clarified that the concession rate of
1% is well applicable in that case as they were brothers as such family
members and have not purchased the same under a partnership deed.
They have become co-owners through a sale deed through which they
have acquired the property. Procgs. NO.CCRA1/6024/05, dt. 25-8-2006.
Page 299 of A.P.S.R’s Diary, 2010.

Standing orders:
1. S.O.343. The document worded as deed of partition which also recorded
for the first time, the gift of certain property to the sisters already effected
orally, was held to be both a partition and Settlement.
2. S.O.344. Where the parties are governed by the Madras School of Hindu
law, Mithakshara School in South India, the wife or mother cannot claim
any share in the joint property as the practice of allotting shares to
females, even if it is existed some distant period of time, has become
absolute in South India. In a partition between father and son, mother has
not right for a share. If shares are so provided to wife or mother or
daughter are to be viewed as “Settlements. (But the daughter is entitled
to get the share on par with son in joint family properties after
amendment of Hindu Succession Act, 1956 as stated in S.No.3)
3. S.O.362: A deed of partition in which certain properties belonging to one

of the co-owners in his own right and held by him were transferred to the
other co-owner for equalization of shares was held to be a Partition and
conveyance.
CASE LAWS:
1. Outstandings forming subject of division:- Outstandings are property
capable of being partitioned. The mere fact that the amounts not been
realized, does not take it out of the definition of property and hence a
document dividing outstandings is an instrument of partition.
(Jainarayan Vs. Yasim khan ILR(1954), Hyd 562: AIR1955 Hyd
17(FB)Page 78 of Krishnamurthy Commentary 9th. Edition)
2. Co-owners:- The expression of a wide connotation and includes all kinds

of Co-ownership such as joint Tenancy or Tenancy in Common and is not
confined to the strict sense of the term. To attract the clause it is not
necessary that one should be a Co-owner in the real sense. If the persons
who divide the property purport to do it as co-owners, the relevant
provisions of the law govern the case. (Nerusu Venkayya Vs. Veera
Venkanna-A.I.R. 1958 A.P. 457).Page 71 of A.P.S.R’s Assn. Diary, 1991.)
3. Compromise Decree:-Compromise effecting partition is an instrument of

partition requiring stamp under section 6 read with Article 45 of
Schedule-I. (A.I.R. 1958 A.P.457). (Page 71 of A.P.S.R’s Assn.
Diary,1991).

4. Final Decree:- Final decree passed by court in pursuance of a compromise
petition allotting specific shares to parties-No legal title would pass to the
parties unless the final decree is engrossed on a requisite stamp
paper.(1955 (2) MLJ 635 Full Bench) Page 71 of A.P.S.R’s Assn.
Diary,1991.
5. Partition by Agreement:- Intention being the real test, it follows that an

agreement among co-parceners to hold and enjoy the property in defined
shares as separate owners operates as a partition although there may have
been no actual division by metes and bounds. In such a case the interest is
divided though the property remains undivided. (Appavoier Vs. Ram
Subha Iyer 11 MIA.75). (Siddalingappa Vs.Nanjamma 7 Mys.L.R.130)
(Full Bench).page 71 of A.P.S.R’s Assn. Diary, 1991. M.V.Durga Prasad
Stamp Manual
6. Memorandum regarding past Partition:- This is included in the definition

by A.P.Amendment Act, 17 of 1986, which was not otherwise regarded as
an instrument of partition.(Mosst Mango Devi Vs. Munewara Prasad,
AIR 1983 Pat.314). But the amendment does not affect the record of past
partition executed before the amendment. (Midia Anasuyamma Vs.
Choppela Lakshmamma, 1991 (1) ALT 430 (DB). M.V.Durga Prasad
Stamp Manual.
7. Separated Share:- “Separated share” means smaller share and hence

stamp duty has to be levied on the value of smaller share. (Sowjanya Vs.
Chinna Chikkanna 2001 (1) CCC 349 (A.P)
Where the 1/5th share felt to plaintiff the remains 1/5th share to
defendants as per compromise memo, Stamp Duty is payable on 1/5th
share only which is the suggested share. (N.Pentaiah Vs. Bharatam
Appanna, 1997 (2) APLJ 75 (SN). M.V.Durga Prasad Stamp Manual.
8. Dissolution treated as Partition:- A&B partner of a firm executed a deed

styling it as a dissolution of partnership the outgoing partner to receive
goods worth Rs.38712/- due to him. The other goods to be retained by the
remaining partner. They divided their shares in Hyderabad Potteries Ltd.,
equally debts to be collected from M/s.Dalmia Airways to be shared
equally. Held it is a partition chargeable under Article 31. The full Bench
relied on a ruling of the Madras High Court in Board of Revenue Vs.
Alagappa Chettiar AIR 1937 Mad.308 (In this case the business was
carried on by the members of the same family) Kalyan Shetty Vs. I.G. of
Registration, Hyderabad 1963 (1) ALT 249 Full Bench per Chadra Reddy
J.

9. Share of cash in partition:-There can be share of cash in one of the shares
in lieu of immovable property. The Hindu Law allows it. Rama Swamy
vs. Komaravelul Gounden.(1956 (2) M.L.J.200).
NOTE:- Information as regards PARTITIONS available in pages 70 to 73 of


30. PARTNERSHIP DEED
Meaning:- When two or more persons (Subject a maximum of 10 in Banking and

20 in Non-Banking) carry on business to share profits and losses equally or in
proportion of capitals, it is called partnership business “The persons are called
“Partners” and the business is called “ Partnership Firm”.
Definition :-( Sec.4 of Indian Partnership Act, 1932) “Partnership” is the relation
between persons who have agreed to share the profits of a business carried on by
all or any of them acting for all. Persons who have entered into partnership with
one another are called individually “Partners” and collectively a “Firm” and the
name under which their business is carried on is called the “firm name”.
Stamp Duty: Article 41 of Schedule-IA

w.e.f 1-8-2005 (Act. No.19 of 2005)
A. Instrument of
(a). Where the capital of the partnership : One Hundred Rupees.
does not exceed Rs.5000/-
(b) In any other case : Five Hundred Rupees.
B. Reconstitution of
(a). Where immovable property contributed : 5% on the M.V of the
as share by a partner or partners remains : immovable property.
with the firm at time of outgoing in
whatever manner by such partner or
partners on reconstitution of such
partnership.
(b). In any other case : Five Hundred Rupees.
C. Dissolution of
(a). Where the property which belonged : 5% on the M.V. equal to the M.V of
to one partner or partners when the the property distributed or allotted
partnership commenced is distributed or given to the partner or partners
Or allotted or given to another partner under the instrument of dissolution
Or partners. in addition to the duty which would
have been chargeable on such dissolution
if such property had not been distributed
Or allotted or given.
(b). In any other case : Rupees Five Hundred.

Registration fee
Partnership u/Art.41A (a) & (b) : 0.5% on the Capital Value
(Art. 1(A) (i) and (ii))
Reconstitution u/Art.41B (a) : 0.5% on the Market Value
Art.41B (b) : 0.5% on the Capital Value
Dissolution u/Art.41C (a) : 0.5% on the Market Value
U/Art.41C (b) : 0.5% on the Net value of partner

-ship property. (S.O.405 (a) (ii))
and S.O.405(f)
CLARIFICATIONS
1. Board held partition, Partnership, and Bond but High Court treated the
doct. as Partnership: - ‘A’ is the father and ‘B’&’C’ are sons. ‘A’ was
carrying on kirana business. They divided the assets of the business in
three equal shares and A&B formed as partners and executed this
document as a partnership deed. ‘C’ allotted cash but retained by A&B as
loan advanced to the new partnership. Board held the document as
partition, Partnership and Bond U/Sec.5 of I.S.Act. But the High Court
held it is as Partnership only. (Doct.No.P13/63 of S.R.O.Vijayanagaram)
Board L.Dis.No.290/W/64 dt.29-8-64-I.G’s No.S3/17801/64, dt.31-12-
64.W.P.No.34/65/27 dt.27-12-67, I.G’s No.S1/5008/68,dt.5-4-68).
2. Dissolution cum Conveyance:-In a deed of partnership 16 partners who

invested their immovable property towards their share released their
interest in favour of 17th. partner for cash consideration and the 17th
partner who invested the cash towards his share was allowed to continue
the business. It is held as “Dissolution-cum-conveyance” falling under
Art. 20 of Schedule-IA to Indian Stamp Act.
(I.G.’s Procgs.No.S3/4504/86, dt.7-4-1988, Page218 of A.P.S.R’s Diary,
1989).
3. Statement is not an instrument:- It is clarified that the statements

relating to retirement, etc., filed before the Registrar of Firms under the
Indian Partnership Act,1932 are not in the nature of “Instruments” as
defined in Section 2(14) of the Indian Stamp Act, 1899 has no bearing
on such statements. ( C&I.G’s Circular Memo No.S1/12180/98, dt.20-7-
1998, D.R.Eluur) Page 133 of A.P.S.R’s Assn.Diary, 2000.
Note:- Above view is changed in the circular in Sl.No.5

4. Not Conveyance on Sale, only Partnership deed:-“ There was
partnership consisting of Mullapudi Subrahmanyam Chowdary” and his
three sons. He died on 30-12-2000. He had executed a will bequeathing his
25 paise share in the Partnership to his wife and three sons, whose are
already partner in the Firm. Each of the sons got 5 paise and his wife was
given 10 paise share. Pursuant to the provisions in the will, the widow
Smt. M.Aruna Kumari was admitted as Partner with 10 paise where and
the 15 paise share of each of the sons became enhanced to 30 paise. A fresh
Partnership Deed was executed reciting that the widow was admitted as
Partnership deed was executed reciting that the widow was admitted as
Partner on the death of partnership stood dissolved vide Section 49. It is
not known whether there is a contract to the contrary. The question is
whether the Partnership Deed is to be stamped as a “conveyance”. The
Govt. Pleader, Revenue was of the view that it is not a conveyance since
the beneficiaries are his heirs. (Govt. Memo No.43241/Regn.I(2)/2003 dt.
09-01-2004) Page 407 of A.P.S.R’s Assn. Diary, 2005.
5. Form-V is treated as an Instrument:-The Form-V (in which changes of

partners under the Indian Partnership Act, 1932) for chargeability purpose
is treated as an instrument u/Sec.2 (14) of the I.S.Act, since it is a written
bargain, whereby certain partners are retired, new partners inducted,
some partners relinquish their shares ultimately resulting in re-
constitution of partnership firm affecting the rights and liabilities of the
partners. The Stamp Act strikes at instruments and once the transaction is
reduced to writing by way of employing an instrument to execute the
intention of the partners, it assumes the nature of instrument falling under
the ambit of chargeability as “Conveyance” by virtue of Act 8/1998 where
by Section 2(10) of the I.S.Act, is duly amended incorporating partnership
related transaction into the fold of “Conveyance” under Article 20 of
Schedule-IA.
(C&I.G’s Circular Memo No.Firms/19/2007, dt.16-10-2007).
CASE LAWS:- (Page 74 to 79 of A.P.S.R’s Assn. Diary, 1991)-
1. The partners of a firm are not Co-Owners of the “property of the firm” or
its assets. (N.B. Singh vs. Chief Inspector of Stamps. A.I.R. 1972
Allahabad Page 1).
2. Partnership Agreement: - A Firm is not a person. Therefore a firm cannot

form partnership with another firm or individual. (AIR 1935 Allahabad
767)

3. Retirement and Dissolution: - Retirement is not the same as dissolution.
On retirement of a partner the firm continues to exist as such, which is not
the case when a partnership is dissolved. (Meenakshi Vs.
Subrahmanyam Chettiar AIR 1957 Madras )
4. Dissolution treated as Partition: - Vide S.No.7 in Case Laws under

Partition.
5. Dissolution and Mortgage: - (Guruva Reddy vs. District Registrar,

Hyderabad-AIR 1976 A.P.417 (Special Bench):- Some of the partners of a
firm having expressed their desire to retire from partnership, a document
described as a deed of dissolution was executed between the partners. A
clause specified the shares of each of them and another clause created a
charge on the assets of the firm for payment of various amounts to be
made to the outgoing partners. Held, under the partnership Act there is
no implied right or statutory right in favour of an outgoing partner for the
security of his share in the assets which he is entitled to seek at the time of
retirement or dissolution. So the charge is not ancillary to dissolution. It is
distinct matter. The document is both a dissolution and also a mortgage
chargeable under Section 5 of Indian Stamp Act.
6. Not Sale, only Release :-(Board of Revenue U.P. Vs. M/s. Auto Sales Ltd.
AIR 1979 Allahabad, 312):- In a partnership firm a partner resigned. His
share was determined. Particular items of property were given to him in
lieu of his share. Held there is no transfer of property and hence it is not a
deed of conveyance within the meaning of Section 2(10) of the Stamp Act.
There is not difference between a case of retirement and that of
dissolution. In this case the document is in the form of an indenture. The
first party relinquished his rights in favour of the other of the other
partners in consideration of certain property. The Board of Revenue
contended that the retiring partner receives some property in lieu of his
share and that it is a sale. Held, the document is not a sale. It is only a
Release. (The case of the Board of Revenue was that as the properties are
transferred to the retiring partner in lieu of Rs.2,14,420/- which was
payable to him by the firm-the document was a conveyance on sale).
The Court dissented from the view of the Mysore High Court in
Venkatachalalpathi vs. State (AIR 1966 Mysore) when it was held that it
is a conveyance. The Court referred to the following judgments.
1. Naryanappa vs. Bhaskara Krishnappa (AIR 1966 SC 1300). A

Partner is entitled to a share in the partnership property- what ever
property acquired by the partnership is the partnership property.

2. Velo Industries vs. Collector Bhavnagar (1971) 80 I.T.R 291:
When a partner retires, he is entitled for a share in the total assets.
3. Narayanappa vs. Krishnappa, AIR 1959 A.P 380. A document

evidencing release by a partner does not require registration because
properties of a partnership belong to all partners and no partner could
predicate his share.
4. In Govind DAs vs. Board of Revenue 1971. Alld. LJ 847 and Narendra
Bahadur Singh Vs. Chief Inspector of Stamps 1972 Allahabad page 1-
Held it is only a release.
5. Kuppuswamy vs. Arumugam AIR 1967 S.C 1395 Held a release could
only feed title but cannot transfer title.
7. Dissolution and Partition: - (Latest Judgment of the A.P. High Court).
This is a judgment of A.P. High Court on the nature of Doct.No.P84/86 of
S.R.O. Vijayawada. The facts are, a running firm of partnership was
dissolved and the properties were divided into specific shares by all the
partners. The Registrar impounded the deed and demanded payment of
stamp duty as on partition also. It was held by the A.P.High Court.
(Satya Prakash Enterprised Vs. Commissioner, Survey/Settlements and
Land Records, Govt. of A.P. 1989 (3) ALT 414) that a deed of dissolution
cannot be treated as an instrument of partition except perhaps in cases
where the same deed effected partition and also dissolution of partnership
and the business was carried on by the members of the same family. In the
present case the business was not carried on by the same family and so the
instrument presented for registration cannot be treated as partition. The
Court followed the judgment of the Supreme Court in Champaban VS.
State of Bihar: AIR 1963 SC 1737 at 1741)
8. Main differences between Co-Ownership and Co-Partnership:-The main

differences between co-ownership and co-partnership is
(i). co-ownership is not necessarily the result of agreement, whereas
partnership is.
(ii). co-ownership does not necessarily involve community of profit or of
loss, but partnership does.
(iii). One co-owner can without the consent of the other, transfer his
interest etc., to a stranger. A partner cannot do this.
(It was ruled out in above case by the High Court of A.P. M/S.
Satyaprakash Enterprises vs. Commissioner of Survey, Settlements and
Land Revenue, A.P.Hyd. W.P.No.8362 of 1988)
NOTE ON REGISTRATION OF PARTNERSHIP FIRMS:- Please see

page195 of A.P.S.R’ Assn. Diary, 1999.

31. RECONVEYANCE OF MORTGAGE
STAMP DUTY Article 45 of Schedule-IA

w.e.f 1-6-74 (Act. No.20 of 1974)
a) If the consideration for which : 5% on the consideration

the property was mortgaged does or M.V.equal to the
not exceed Rs.1000/- consideration as set forth
in the reconveyance
b) in any other case : FIFTY RUPEES.
Exemption:-
1. Instrument of reconveyance of Mortgage deed executed by the A.P.State
Govt. or Govt. of India in favour of any person in the service of the
A.P.State Govt. or Govt. of India, including the deed executed in favour of
both the employees and his/her spouse, or the minor children, of such
persons on payment of advance received by him/her from the A.P. State
Govt. or Govt. of India for constructing, or purchasing or repairing a
dwelling house for his/her own use. (Item No.28 of Notification 13,
G.O.Ms.No.243, Rev.(Regn-II) Dept. dt. 6-3-1992, I.G’s Endt.
No.S4/25007/88, dt.20-3-1992).
2. Instrument of reconveyance executed by Govt. in respect of property
mortgaged by an officer of Govt. of his surety as security for the due,
execution of an office or the due accounting for money or other property
received by virtue thereof. (Item No.29 of Notification 13).
REGISTRATION FEE : 0.5% on the consideration.

Note:-An instrument of reconveyance executed by Govt. in favour any person
who is or has been in the Civil or Military service of the Govt. including the deed
executed in favour of both employees and his/her spouse of an advance received
by him from the Govt. for the purpose of construction, purchasing or repairing a
dwelling house for his own use. Rs.100/-(Art. 2 (iii) of Table of fees)
1. Release of Mortgage Right:-Release of mortgage right is to be charged
mortgage property falling under Art.45 of Schedule-IA of I.S.Act. I.G’s
Circular Memo NO.S1/6569/88, dt.11-10-1988), it was also reiterated in
the following circular NO.S2/24952/95, dt. 11-10-1995 as follows:- It was
already clarified through circular Memo No.S1/6569/88, dt.11-10-1988
cited that the release of Mortgage right is to be charged with a maximum
stamp duty of Rs.50/- as in the case of reconveyance of mortgage property
falling under Art. 45 of Schedule-IA of I.S.Act. As such, the release of ‘M’
right shall be charged to stamp duty accordingly but not at 3%.

32. R E L E A S E
Definition:-Release is an instrument whereby a person renounces a claim upon

another person or against any specified property. (Article 46 of Schedule-IA)
A discharge, or renunciation by one person of some right of action or
claim which he has against another’s property is Release.
Some Examples are, release of:-

a) Partition right by Co-Owner.
b) Reversionary right by reversioner.
c) Mortgage right by Mortgagee.
d) Disputed right.
e) Maintenance right.
f) Benami right.
g) Right of redemption of mortgage etc.,
h) Release of Lease hold right falls under Art.52 as “Surrender of
Lease”.
(Page 112 of A.P.S.R’s Assn. Diary, 1990).
Meaning:- (from page 774 of Krishnamurthy commentrary 9th. Edition) Under

English Law of real property, the word “release” means the giving up of a
greater future estate to and enlarging the smaller particular estate while
“surrender” means the giving up of a smaller particular estate to and merger in
the greater future estate. HALS BURY’S Law of England Vol.27, page 777, 2nd.
Edition)
Release in Partnership firm property included in the Explanation-II under

definition of Conveyance under Sec.2 (10) by Indian Stamp (Amendment) Act.
8 of 1998 w.e.f.105-1998:-
Explanation-II: - An instrument whereby a partner transfers his share in
the property of the partnership business to another partner or to other
partners, whether separately or together with transfer of other business
assets on retirement or dissolution or whereby contributes to the capital of
the partnership firm by transferring his right and title to, or interest in any
property, is for the purpose of this clause an instrument by which
property is transferred. *Vide Clarification issued by the I.G. on this
issue vide in S.No.23 .

STAMP DUTY: - Article 46 of Schedule-IA
w.e.f 16-8-1986 (Act. No.17 of 1986)
A) Any instrument (not being such a

Release as is provided for by section
23-A) whereby a person renounces
a claim upon another person or
against any specified property.
Art.46(A)(a)&(b) : * 3% on the M.V or Consideration
whichever is higher
Art.46(A)(B) Release of Benami Right : 5%.
*Note:-Stamp duty has been reduced from 3% to 1% w.e.f.1-7-2005 in respect of

Release deeds relating to release of rights in favour of #Family members.
(Vide Notification-II of G.O.Ms.No.1129 Revenue (Regn-I) Dept. dt.13-6-2005)
(This reduction G.O. was revoked w.e.f.20-09-2010, after that 3% stamp duty
has to be levied under Art. 46(A)(a) of Sch-IA) Vide G.O.Ms.No.1169
Rev.(Regn.I)Dept. dt.15-09-2010.
REGISTRATION FEE: RS.1000/- (ARTICLE 1A (iii) (c) of

Table of fee. W.E.F.1-12-2005
(G.O.Ms.No.2045 Revenue (Regn-I)
Dept.dt.28-11-2005)
1. Clarification on Family Members:- 1% stamp duty is applicable if the

deeds relate to release of part right in favour of family members both co-
parceners of Hindu undivided family or co-owners by birth would be
covered under the fold provided they have indubitable proof of pre-
existing rights in common over the definition mentioned under Art.49-
A(a)
to Schedule-IA of I.S.Act. applies. (C&I.G’s Circular No.S1/14060-A/2005
dt.28-10-2005. This circular was modified in another circular
No.S1/14060-A/2005, dt.11.2.2008 vide S.No.26).
(1% reduction G.O. was revoked w.e.f 20-09-2010, vide G.O.No.1169
dt.15-09-2010)
2. Divorce and Release: - Divorce deed containing stipulation of Release of

maintenance Right is held to fall under Sec.6 of Stamp Act. (I.G’s
Procgs.No.S1/10719, dt.28-12-71)
3. Art.46 (A) applies to release of joint right if the following conditions are
satisfied:-
A). The release should be between co-owners alone i.e., each of the
releasers and releasees must have some pre-existing right in the property

released. “A release can only feed title but cannot transfer title”. For
example, property inherited jointly or purchased jointly or property
belonging to joint family in which individuals have shares. There can be
no release by a person of his self acquired property in favour of his wife
and children etc., as they acquire right in it only if he dies intestate.
Release is an enlargement of an existing share of a person and if the
Release has no preexisting right it cannot be treated as a Release.
B) All the Co-Owners must be covered by Release: - All the co-owners

must be covered by the release deed either as releasers or as releasees i.e.,
the release must be in favour of all the remaining co-owners. If one or
some of
the co-owners release his/their share in favour of one or some of the co-
owners leaving out some of the co-owners, it amounts to a sale. To cite an
example, A, B, C, D & E are co-owners of a property having 1/5th share of
each. A&B release their 2/5th share in favour of C and D. It is sale. (I.G’s
No.S3/10533/74 dt.26-9-74, No.83/70 of A.P.High Court) Page 114 of
C).Release treated as Conveyance:-A copy of document registered at

Vijayawada is enclosed. The document was styled as release by 4
brothers in favour of 5th brother. The document did not include the
sister who must also have been treated as co-parcener. Since the release
is not operated on all co-parceners and it is treated as Conveyance on
Sale. (I.G’s Procgs. NO.E3/11249/87, dt.13-7-87).
S.O.354:- The joint family property was divided between father and son
even before the father died in car accident. After his death, the property
owned by him, came into the hands of his mother, his wife and his son.
Subsequently the wife of the deceased by means of a document styled as a
“Release” relinquish her right in favour of her son over the property of her
husband to the extent of her share for a consideration of Rs.30000/-. Held
a deed is considered to be a “Release” only if it operates in favour of all
the persons having interest is the property in question. Since the
present document is in favour of only one, not all the co-owners, it is a
“Conveyance”.
` (Referred case No.83/70-High Court of A.P. dt. 18-1-1974)
4. Release of Life Interest: - a). Where A has life interest in property with
reversionary right to B and C, and if A releases the life interest in favour of
B and C or if the latter release their reversionary right in favour of A, they
are chargeable only as Releases as releasers have pre-existing right in the
property. (Note 11 and 12 p.252 A.P.Stamp Manual)

b). In the above cases, value of interest should be charged but not the
market value of the property. (AIR 1939 Au 415)(G3/22k27/60, dt.23-2-61)
Page.115 of A.P.S.R’s Diary, 1990.
5. Release of Maintenance Right:- A person(e.g. a widow or a divorcee)

may have a right of maintenance over another person and immovable
property is generally offered as security for the payment of such
maintenance for any consideration, it is chargeable as Release under
Art.46-A. The stamp duty is payable on the amount of consideration for 12
times the amount of annual maintenance. (Section. 25C) whichever is
higher. (Page 116 of A.P.S.R’s Diary, 1990).
6. Release treated as Conveyance on Sale:-‘A’ had a house at

Vijayanagaram and by a registered document dated 27-5-1973 sold an
undivided 1/20th share in the building to ‘B’ for a consideration of
Rs.1000/-. Sixteen days later, by another document he(A) purported to
have released his right in 19/20th share of the same building in favour of
the aforesaid ‘B’ for a consideration of Rs.19000/- on a stamp paper of
Rs.23/-. On reference to High Court, it held that in order to have a valid
release both the REleasee and Releasor must have joint right in the entire
property. ‘B’ cannot be treated as a co-owner of the entire building.
Therefore the second document as a Conveyance on Sale. (High Court
Judgement No.3 of 74 (Bd’s NO.Spl/Q3/3079/76, dt.30-10-76). Page 18 of
A.P.S.R’s Assn. Diary, 1995) and S.O.360
7. Release in favour Mortgagee in M by Conditional Sale: - The releaser

had previously executed Mortgage by Conditional Sale in favour of the
releasee for Rs.2000/-. According to the terms of the said document,
within 4 years for the date of Mortgage deed the releaser had to
repurchase the property from the releasee. The property was in possession
of the releasee. Though the document in question, the releaser
relinquished his right to obtain reconveyance of property already
conveyed, for a consideration of Rs.6000/-. Held as Conveyance for
Rs.6000/- chargeable under Art.46(C) of Schedule-IA. (I.G’s
No.S1/3568/77, page22 of A.P.S.R’s Assn. Diary, 1995)
8. Release and dissolution:-If only one partner remains after such

retirement, it amounts to release and dissolution of partnership chargeable
under Sec.6 of I.S.Act, as the partnership cannot be continued by a single
person. (I.G’s No.S4/22160/84, dt.25-10-84) Page 118 of A.P.S.R’s Assn.
Diary, 1990.

9. Release treated as Sale:-The document is termed as a Release of nominal
right for cash consideration of Rs.1800/-. The Releaser of the present
document filed a suit against the Releasees of the document in question to
get the mortgage debt in O.S.No.13 of 1952. The suit was decreed in her
favour and she purchased the schedule property in a public auction held
by the Court and the Court confirmed the Sale certificate on the same day
itself. Subsequently, the Releasees approached the Releaser with a request
to relinquish all her rights possessed through sale certificate on the
property by taking actual auctioned amount. The Releaser obliged the
request of the Releasees and relinquished all her rights possessed through
sale certificate by taking cash consideration. Held as conveyance on sale.
(I.G’s No.S2/5364/76). Page 23 of A.P.S.R’s Assn. Diary, 1995)
10. Release treated as Sale: - According to Section 14 of the Indian

Partnership Act, the property of the firm includes all property originally
brought into the stock of the firm. The provision is being grossly abused
e.g. ‘A’ is the owner of 1000 Sq.Mts. of land. A, B and C enter into a
partnership, ‘A’ contributing his land and ‘B’and ‘C’ contributing money
towards their respective shares. After a brief period ‘A’ retires taking
money and B&C retain the ownership of the property as continuing
partners. It is an indirect sale of land by ‘A’ in favour of B and C.
The I.G. Registration and Stamps cautioned the Registering Officers
to guard against such devices. Such documents should be classified as
Sales. (I.G’s Procgs. No.1367/AR/88, dt. 28-1-1988 para 6).
11. Distinction between Release of Mortgage right and Rt.D.M):- i. Rt.D.M.

should merely acknowledge money and interest. It should not contain
recitals connoting release of mortgage right or extinction or cancellation of
the mortgage.
ii). In a receipt previous payments need not be charged but in a release
previous payments shall be taken into account. (Page 118 of A.P.S.R’s
Assn. Diary, 1990).
12. Release deeds are treated as Partition: - Vide S.No.8 in Partition. (I.G’s
Procgs. No.S3/13770/76, dt.28-12-84)
13. Relinquishment of rights by a partner in f/o legal heirs: - The then Board
of Revenue ordered that legal heirs of the deceased partner/partners who
step into shoes of such deceased partners did not stand on par with other
partners and hence the documents purporting to be releases executed by
such class of partners should be viewed as conveyances. (I.G, s Procgs.
No.R.Dis No.S1/10397/81, dt.9-8-1985.)
Note:-This order was modified vide orders in S.No.16

14. Release deeds treated as Conveyance on Sales:- Ten members purchased
jointly two plots of lands under two registered sale deeds dated 7-11-1968
for Rs.70000/- and dated 29-8-1973 for Rs.20000/- for constructing a
Cinema Theatre. They were in enjoyment of the properties jointly as co-
owners and no partnership was entered. Later the four persons, who did
not want to continue in business executed for separate relinquishment
deeds dated 31-5-1976 in favour of the remaining members, who wanted
to continue in business after receiving a consideration of Rs.12000/- each.
These deeds were treated by the District Registrar as Conveyance on sales
for Rs.12000/-. On the reference to the High Court of Judicature of A.P by
the Board of Revenue in Referred No.114 of 1979. The High Court held
that each document is Conveyance on Sale. (I.G’s Endt.No.1039/86/G1,
dt.8-4-1986).
15. Release of Reversionary right and Surrender of Life Interest:- 1. Where

‘A’ has life interest in a property with reversionary right to B and C, and if
‘A’ releases the life interest in favour of B and C or if the latter release their
reversionary right in favour of ‘A’ they are chargeable only as releases as
releasors have pre-existing right in the property. (Note 11 and 12 Page
252 of A.P.Stamp Manual)
2. In the above cases, value of interest should be charged but not

the Market Value of the property.(AIR 1939 Au 415) (G3/22k27/60m dt,23-
2-61). Page115 of A.P. S.R’s Assn. Diary,1990).
16. M.V. not applied to release deeds where the property is not conveyed:-
In case of Mortgage right, Release of Maintenance right or Release of lease
hold right, the value of the claim or the interest to which the release is
entitled shall be taken into consideration for the purpose of levy of stamp
duty at 3%. In some cases of such releases the value of the claim or interest
may be higher than the consideration for such releases that the stamp duty
shall be levied on higher of the two. This applies to all types of releases
where property is not conveyed but only some right or claim over the
property are relinquished in favour of the absolute owner, that is the
release. (I.G’s Circular Memo No.S1/12098/86, dt.7-1-1987, Note: it was
partially modified in Circular in S.No.17 below)

17. Releases executed by Legal heirs of deceased partner are treated as
Releases only: - Instructions were issued to effect that the legal heirs of a
deceased partner or partners who step into the shoes of the deceased
partner may be viewed on par with other partners and documents
executed by such class of persons may be viewed as release deeds. (I.G’s
Procgs.No.S1/39658/92, dt.10-02-1993).Page 87 of A.P.S.Rs Diary,1994)
Note: - This order modified in the circular in S.No.21 and treated such
releases as Conveyances.
18. Release of disputed right:- Release of Indemnity right, Release of

mortgage right, Release of maintenance right, Release of disputed right
over the property already sold, and release of lease hold right, which are
not susceptible to valuation shall be chargeable to stamp duty @ 3% on the
consideration as mentioned therein. (C&I.G’s Circular Memo
No.S2/24952/95, dt.27-9-1995)
19. Release of Mortgage Right:-Release of mortgage right is to be charged

mortgage property falling under Art.45 of Schedule-IA of I.S.Act. I.G’s
Circular Memo NO.S1/6569/88, dt.11-10-1988), it was also reiterated in
the following circular NO.S2/24952/95, dt. 11-10-1995 as follows:- It was
already clarified through circular Memo No.S1/6569/88, dt.11-10-1988
clited that the release of Mortgage right is to be charged with a maximum
stamp duty of Rs.50/- as in the case of reconveyance of mortgage property
falling under Art. 45 of Schedule-IA of I.S.Act. As such, the release of ‘M’
right shall be charged to stamp duty accordingly but not at 3%.
20. Partnership Dissolution cum Conveyance:- (Doct.No.389 of 1984)

According to the recitals of the original Partnership deed, it was clear that
to run their business partners from 1 to 16 have put their immovable
properties towards their shares, while the 17th partner invested cash
towards his share. The partnership deed was executed on 15-2-84.
Subsequently the partnership was dissolved through another document
executed on 12-6-84, within a short period 4 months. According to this
document 16 partners 1 to 16 who invested immovable properties towards
their shares release their interest in favour of 17th partner who invested the
cash towards his shares was allowed to continue the business if he
desired. They also dissolved the partnership since the 16 partners out of 17
retired. Basing on the circumstances the subsequent deed was held by
A.G. as dissolution cum conveyance falling under Art.20 of Schedule-IA
and not as Release-Cum-Dissolution. (I.G’s Procgs. NO.S3/4504/86,
dt.7-4-88).

21. Release in General terms: - In partial modification of circular memo
mentioned in S.No.5, all the registering officers are instructed to treat
releases of joint right between/among co-owners of coparceners over the
immovable property even if the parties term them as releases in general
terms i.e., when the release in general terms is drafted it would be recited
in the document as “ Sthira Charasthulayandu hakku
vadulukovadamainadi” shall be viewed as releases of joint right over the
immovable property and stamp duty shall be leviable @ 3% on the
consideration or the market value whichever is higher. For this purpose
the registering officer shall insist upon the parties to specify the
description of the immovable property as required under 21 of
I.R.Act,1908. In case, the parties do not mention the description of the
property as required under Sec.21 of I.R.Act, the registering officer shall
ascertain the details of the immovable property by way of recording a
deposition from the parties, calculate market value as per the market
value guidelines and levy stamp duty under Art. 46-A of Schedule-IA of
I.S.Act. If the parties do not agree for payment of stamp duty on the
market value, such documents must be kept pending and referred to the
collector under Sec.47A of I.S.Act, for determination of market value and
stamp duty thereon. (C&I.G’s Circular Memo No.S2/24952/95, dt.27-9-
1995) Page 106 of A.P.S.R’s Assn. Diary, 1996)
22. Releases executed by legal heirs who are step into shoes of deceased
partners are treated as Conveyances:- During the course of audit of Sub-
Registrar Office, Chikkadapalli, Hyderabad in respect of document
bearing NO.3053/94, the Accoutant-General A.P disputed with the
instructions were issued by the Govt. vide their memo No.3825/U2/81-82,
dt.18-7-1985 to the effect that documents purported to be releases
executed by legal heirs who are step into shoes of deceased partners might
be viewed as Conveyances. (C&I.G’s Procgs.No.S3/9780/96, dt. 28-6-
1997)
23. Ratification deed by way of consent to a previous partition held to be

Release.
(I.G’s Circular NO.41. Procgs.No.577-Genl. d/. 29-10-26)
*23. Clarification on definition of Conveyance:-The definition of

“Conveyance” includes all transactions involving transfer of property,
either movable or immovable, or transfer of any right or interest therein,
and they are chargeable to duty accordingly but for the clause viz., “and
which is not otherwise specifically provided for by Schedule-I or
Schedule-IA as the case may be” so long as this clause is existing in the
definition of conveyance, the transfers otherwise specifically provided for

in the Schedule-IA under Articles 19 (Composition deed); 27 (Exchange);
29 (Gift); 31(Lease); 35 (Mortgage); 45 (Reconveyance); 46 (Release); 47-A
(Sale); 49 (Settlement) etc., are chargeable to duty as specified therein only
but not under Article 20. There will be no change in the chargeability
unless the relevant Article is amended or superseded. (C&I.G’s Circular
Memo No.S2/11549/98, dt.5-2-1999) Page 109 of A.P.S.R’s Assn. Diary,
2000.
24. Ingredients of “Release” document:- While determining the nature of

instrument as release, the following facts must be available in the
document.
1. That all coparceners/co-owners have joined in the instrument either as
Releaser(s) or Releasees(s), and that no co-parceners/co-owners is left
outside the instrument and;
2. There must be clear and ambiguous statement in the instrument

regarding joining of all coparceners/co-owners and;
3. All the properties in which the coparceners/co-owners having the

interest are included in the instrument.
The above three ingredients must also be looked for in the Partition deed
also.
(C&I.G’s Cir.Memo NO.CCRA 3/1184/2007, dt.29-05-2007) Page 109 of
A.P.S.R’s Assn. Diary, 2008. These orders were modified in C&I.G’s Cir.
Memo in S.No.25
25. Modification orders to the above circular:- Partial modification of the

memo in S.No.24, it is clarified that the above Point No.3 mentioned in the
circular memo need not be followed while deciding the nature and
classification of the documents as “RELEASE DEEDS”. There is no
change in the other instructions in Point NO.1 & 2 stated in the said
Circular memo.
(C&I.G’s Cir. Memo No.CCRA 1/13348/2009, dt.3-10-2009).
26. Another Clarification to apply 1% stamp to family members:- In view of

A.P.High Court Ruling in W.P.No.8711/2007, and in view of the further
clarifications sought for by several officers, it is hereby clarified that the
concessional rate of 1% is applicable to all the partitions and releases if the
parties to the document are family members, including widowed mother,
unmarried daughters/sisters, widowed wife and/or children of deceased
brother, widower and/or children of deceased sister, grand parent etc.,
without any other restrictions. (C&I.G’s Cir. Memo No.S1/14060-A/2005,
dt.11-02-2008).Page 106 of A.P.S.R’s Assn. Diary, 2008.This order will

have effect from the date of issue of the Govt. Notification i.e., w.e.f.1-7-
2005 C&I.G’s Memo No. S1/14060-A/2005, dt.5-12-2009.(1% reduction
G.O. was revoked)
27. S.O.325:- A document evidencing a surrender of the right obtained by a

lease the term of which has expired should be treated as surrender of
lease and not a Release.
28. Benami Release:-(S.O.355) A Release of Benami should be charged at

conveyance rate for a consideration equal to the value of the property
mentioned therein i.e., it should be charged to Stamp duty on the values
of the properties mentioned in the document. The consideration amount
taken for benami release has on relevance.
29. Prohibition of Benami transactions Act.1988:- Benami transactions are

prohibited under the Benami Transaction (Prohibition) Act,1988. Sec.3 of
the said Act is as follows:-
1) No person shall enter into any benami transaction.
2) Nothing in sub-section (1) shall apply to the purchase of

property by any person in the name of his wife or unmarried daughters
and it shall be presumed, unless contrary is proved, that the said property
had been purchased for the benefit of the wife or unmarried daughter.
3) Whoever enters into any benami transaction shall be punishable

with imprisonment for a term which may extended to three years or with
fine or both. (ARI/47/89, dt.28-2-1989)
When a Release of benami right is presented for registration, it

should be kept pending and referred to the Inspector-General of R&S,
Hyd. for permission. (I.G’s Memo No.G1/33331-A/88, dt. -2-1989).
Note:- Information available as regards RELEASES in pages 112 to 120 of

A.P.S.R’s Assn. Diary,1990.

33. RELEASE OF RIGHT OF REDEMPTION OF M.W.P
Stamp Duty Article 46(C) of Sch-IA

w.e.f 1-6-74 (Act. No.20 of 1974)
Release of right of redemption of a mortgage : 5% on the consideration as
with possession or of the right to obtain set forth in the release.
reconveyance of property already conveyed
Registration Fee : 0.5% on the consideration.

Article 1A (i) & (ii) of Table
of fee.
34. RATIFICATION
Scope of ratification or supplemental deeds falling under Sec.4 of I.S.Act.1899.

The nature of the supplemental deed in the above section is defined as one
which is employed for completing the transaction of the original instrument. The
test of the ratification is to see whether it is one employed in order to supply
what is deficient in the original deed, so that the two must be taken together in
order to arrive at the original transaction that was come to if the ratification deed
explanatory of the terms of the original deed should be read together with the
principal instrument so as to form part of one and the same transaction and does
not by itself form amongst on constitution title upon which any such right is
sought to be required it falls under category of ratification deed. The parties
should either be the same or those who should either be the same or who should
also execute for instance a minor after attaining majority a co-parcener of the
property not present at the time of execution of the original document etc., to
complete the title to the property or otherwise for the original consideration. A
ratification deed cannot have a consideration or property separate from that of
the original document. A ratification deed that satisfies the above.
Note:-Section 4 applies to Sale, Settlement and Mortgage only.
Stamp Duty : Rs.5/- (Sec.4 of I.S.Act.)
Note: - There is no specific Article in Schedule-I or I-A of I.S.Act, to levy the

stamp duty to the Supplementary deeds.
Registration fee : Rs.100/- (Art.2 (vii) of Table of fee.

Note:-Application under Sec.16 of I.S.Act, is required to be obtained from the
party and add a certificate on the ratification deed on production of original
document.
Clarifications
1. Ratification treated as Release: - Ratification of previous partition treated
as Release and not a supplemental deed as it is not a Sale, Mortgage or
Settlement. (I.G’s No.577/GL, dt. 29-10-1926).
2. Ratification treated as Mortgage: - A ratification deed treated as

mortgage deed. A firm executed a mortgage deed in favour of State
Financial Corporation. Subsequently the said firm was dissolved and new
firm was constituted. The second firm executed this document ratifying
the original mortgage. Held the document as fresh Mortgage.
(I.G’s NO.I1/1119/64, dt.2-4-64)
3. Rectification of omission to record admission of Execution:- Omission to

record admission of execution from two executants in respect of Mortgage
deed. The defect can be remedied by executing a supplement deed.
(I.G’s No.G4/24787/72, dt.12-6-1973,D.R. Krishna)

35. RECTIFICATION
Meaning: - Where a document which purports to be deed of rectification of

previous document creates, transfers, limits, extends, extinguishes or records
rights, it is an instrument within the meaning of Stamp Act, 1899 in so far as it
relates to the rights created, transferred, limited, extended, extinguished or
recorded, and if it is an instrument of any of the kinds mentioned in Schedule-I
of the Act, it is taxable under the item of the schedule under which it falls.
Where a deed of rectification does not create, transfer, limit, extend,
extinguish or record any right or liability, it is not an instrument as defined in
Sec.2 (14) of I.S.Act, and does not require a stamp.
Note under Sec.2 (14) of I.S.Act, 1899.
Stamp duty : NIL
Registration Fee : Rs.100/- (Art.1 (H) of Table of fees.

w.e.f. 01-01-2002
Clarifications: (See page345 to 347 of A.P.S.R, s Assn. Diary, 1995)
1. Rectification of date of Execution: - A rectification deed rectifying a

patent clerical error in the date of execution does not require stamp.
(I.G’s Procgs. NO.201 dt.12-2-1921).
2. Rectification of two boundaries: - Two boundaries of a house sold were

rectified. No Stamp duty is necessary. (I.G’s Procgs. NO.49, dt. 16-4-1921)
3. Rectification of S.No. and boundaries treated as fresh deed: - The survey

number and boundaries are changed by the Rectification deed. It should
be treated as fresh deed. (I.G’s Procgs.No.714, dt.30-9-27).
4. Rectification of Name of claimant is treated as fresh deed: - A

rectification deed rectifying the name of the claimant should be charged as
a fresh deed. (I.G’s Procgs.No.563, dt.11-10-1928).
5. Application u/sec.16 is not necessary: - Rectification deeds do not fall

under Section 16 of Stamp Act. No certificate is necessary.
I.G’s Procgs. No.804, dt.23-9-1927).
6. Place of execution noted as “Madras” was changed as “Chittoor”. No

stamp is necessary. (Refd. Case relating to Chittoor Dist. 1963)

7. Supply the omission of Attestation: - A document purports to supply the
omission of attestation in a previous mortgage deed should be treated as a
rectification deed. (S.O.352)
8. M.V.Not applied to rectification deed rectifying the S.No. in the

executed on or before 16-8-75:- Sec. 47A of I.S.Act,1899 will not apply to
rectification deed of nature referred to in 2nd. Para of Note under Sec.2(14)
of I.S.Act, executed on or before 16-8-75 rectifying defect in previously
executed document.(I.G’s Procgs.No.MV/80/76, dt.27-3-76, Doct.No.2166
of 75 of S.R.O.Kavali)
9. Stamp duty on difference of M.V:- In the case of rectification deeds

altering survey numbers or sub-division numbers of a previously
registered deed without altering the extent and boundaries where the
market value of the wrong number is lesser than the correct number such
deeds should be treated as rectification deeds and charged to stamp duty
on the difference of such value.
(I.G’s Procgs.No.MVA/1135/75, dt.25-8-75 and S1/11298/76, dt.13-6-1978).
10. Change of plot due to change of layout:- The District Registrar is

informed that as a result of fresh layout, the structure of the plots earlier
have been completely changed. So, fresh rights are created in the new
plots. As there is not consideration in respect of the extents previously
sold, the document is mere conveyance in respect of those extent.
However as there is a fresh consideration for the difference in areas
between the old and new plots, the document is conveyance on sale as far
as the difference in area are concerned. Latest Market value also taken into
consideration. (I.G’s Procgs.D.Dis.No.S3/1087/81, dt.7-5-81, CSS&LR’s
File No.U3/475/82, dt.18-8-82
11. Rectification of Consideration: - In a previously registered sale deed, the

consideration was shown as Rs.3440/- and stamp duty was paid on
market value of Rs.10000/-. A rectification deed rectifying the
consideration as Rs.10000/- requires no stamp. (I.G’s Procgs.
No.S2/32434/83, dt.7-1-1984)
12. Rectification treated as fresh deed: - Doct.No.930 of 1969 of S.R.O.Owk

was executed between the parties with wrong entries such as S.No.381/1,
Ac.8-20 full. As the document suffers from the said defect, it could not
convey any rights to the purchaser. Then the Doct.No.875/75 was
executed styling as rectification deed to correct the survey number and
also extent of the land sold as S.No.381/3 Ac.3.36 full, 381 Ac.2.40 full, and
383 AC.2.52 full, total Ac.8.28 and validate the transaction executed in the

former document under which the sale consideration was passed between
the parties. Any material alteration even with the consent of parties vacate
the original instrument and the instrument so altered is a new instrument
and is liable for fresh stamp.
(Govt. Memo No.423/U2/83-2, dt.3-11-83 and I.G’s Endt. No.S3/4371/83,
dt.19-9-1984).
13. Change of boundaries due to change of plan in Town planning:-

In a deed of rectification, S.No. plot No. and extent remain unchanged, but
all the boundaries are changed due to change in the plan effected by Town
planning authority. Held no fresh rights are created and no stamp duty is
chargeable. (I.G’s Procgs. NO.S1/11864/84, dt.1-9-1984, Doct.No. P3/83 of
S.R.O.Adoni).
14. Applicability of M.V. where rectification treated as fresh deed: - When a

rectification is treated as a fresh sale the market value as on date of
execution of the original sale deed should be taken into account.
(I.G’s Procgs.No.S4/14736/86, dt.28-2-1987, Doct.No.P9 of 1986 of
S.R.O.Sangareddy).
15. Supply of omitted Survey number is treated as rectification: - In the

previous sale deed the survey number was omitted and the document was
registered. By the pending document, the omission of survey number was
supplied. The matter was examined in detail and decided that it would be
appropriate to treat such document as rectification deed rather than
supplemental deed. (I.G’s D.Dis.No.S4/36698/84, dt.10-12-85).
16. Registration fee to be levied on the difference of value:-The market

value of old survey number (wrong S.No.) is lesser than the market value
of new survey number (correct S.No.). The Registration fee has to be
levied on the difference of value in addition to the fee for rectification.
(I.G’s Memo No.G3/4450/1986, dt.02-05-1986)
17. Change of Surname: - Part of the surname of claimant is rectified from

“Chennaganti” to Kanneganti” does not fall under the definition of
instrument as per Sec.2 (14) of I.S.Act, and does not requires stamp duty.
(Doct.No.P14/94 of S.R.O.Narasapur (W.G.Dt.) I.G’s Procgs.T.Dis.
No.S1/26246/94, dt.14-3-1995).

18. By a document reducing extent in previous deed is only rectification: - A
document purporting to be a rectification deed whereby the extent of the
site mentioned in a previously registered sale deed was sought to be
reduced was presented for registration. Since there a material change in
the extent by way of reduction, the Sub-Registrar held the document as a
fresh sale deed. The party approached the Hon’ble High Court of A.P. by
filing W.P.No.23400/95. While disposing of the Writ Petition through the
Judgment dated 13-3-1995, the High Court held the document as a
rectification deed requiring no stamp duty. (I.G’s Circular Memo
NO.S2/2373/95, dt. 20-3-1998) Doct.No.1886/95 of R.O.Hyderabad.
19. Rectification of claimant name: - Rectification of claimant name-

Doct.No.P9/2008 of Book I of S.R.O.Vinjamur (Nellore dist)-After
examination of the document and details of the I.D. proof (ration card)
enclosed to the sale deed and rectification deed, it is observed and
informed that this document is to be treated as rectification. (Reference
from D.R.Nellore, C&I.G’s memo No.S1/15544/2008, dt.17-01-2009)
20. Some Examples where fresh stamp duty is required are given below
i. A purchased some property as Mg. Director of a company or Mg.
Partner of a Firm. But in the sale deed, the representative capacity was not
mentioned. A Rectification deed is executed to rectify the error.
ii. P’ an agent of Q executed a sale deed without mentioning his
representation capacity. A rectification deed is executed to supply the
omission.
iii. In the schedule of property, relating to a plot, the measurements were
given as East & West 60’, North & South 40’. The rectification deed seeks
to correct the measurements as East & West 40’, North & South 60’.
iv. A purchased Flat No.208. But in the Schedule and plan annexed, the
boundaries & plan of Flat No.205 were given. A rectification deed is
executed to correct the error.
v. When more than two boundaries are changed by a rectification deed.
21. In the following cases, the difference in stamp duty on the difference of
M.V. if any should be collected in respect of documents falling under Sec.
47A.
(a) Change in Survey number.
(b) Change in extent of land.
(c) Change in Plinth area.
(d) Change of Village.
(e) Change of boundaries.
(f) Change in consideration.

22. In the following cases, No fresh stamp is necessary.
(i). The boundaries are correctly described in the schedule of
property/plan and wrongly mentioned in Plan/Schedule.
(ii). The house number or plot number is wrongly mentioned but there is
not change in extent and boundaries unless the boundaries are ambiguous
such as Neighbours land, Neighbours house, open space etc.,
(iii). The name of the village is changed but the S.No. and extent and
boundaries are not changed and proof by way of Pattadar’s Pass book or
link document etc., is produced.
Note: - Paras 13 to 15 supra are advisory only
23. Distinguish between Rectification and Supplemental deeds:-

Rectification deeds should be distinguished from supplemental deeds
(Sec.4 of Stamp Act.) and Agreements varying the terms of the previous
deeds. A rectification deed rectifies an error, while a Supplemental deed
supplies the deficiency and an agreement varies or modifies the terms of a
previous document.
24. S.O.293(b): A deed of rectification which does not crate, transfer, limit,
extend, extinguish or record any right or liability is not an instrument as
defined in Sec.2(14) of the Stamp Act and should be classified as
compulsorily or optionally registerable according to the nature of the
original document which is rectified. Such documents shall be grouped as
miscellaneous documents in nature.
25. S.O.499:- Rectification deed altering survey number, sub-division number

of a previously registered deed without altering the extent and boundaries
may be treated as rectification deeds and charged to stamp duty on the
difference of value, if any.
24. R.R.117:-A rectification deed or cancellation shall be registered in the

same class of register book as that in which the original document which it
cancels or rectifies has been registered.
Note:- Information as to RECTIFICATION DEED in pages 345 to 347 of

A.P.S.R’s Assn. Diary, 1995. and pages from 150 to 152 of A.P.S.R’s
Assn.Diary, 2001.

36. RECEIPT OR ACKNOWLEDGEMENT OF DEBT
Definition. (Sec.2 (23):- “Receipt” includes any note, memorandum or writing.

(a) Whereby any money, or any bill of exchange cheque or promissory note is
acknowledged to have been received, or
(b) Whereby any other movable property is acknowledged to have been

received in satisfaction of a debt: or
(c) Whereby any debt or demand, or any part of a debt or demand, is

acknowledged to have been satisfied or discharged, or,
(d) which signifies or imports any such acknowledgement, and whether the
same is or is not signed with the name of any person.
Stamp duty (Article 53 of Schedule-I of I.S.Act.)
Receipt defined u/Sec.2 (23)

The amount or value exceeds Rs.5000/-, : Re.1/- w.e.f.10-9-2004 (Finance Act (2)
of 2004 (Act.No.23 of 2004)
Acknowledgement : Re.0.20ps. (Art.1 of Sche-IA)

w.e.f 1-6-74 (Act. No.20 of 1974)
Registration fee
Any document acknowledging receipt or : RS.100/-(Art.2(xv) of
Payment of consideration on account Table of fee...
of any previously registered or
unregistered document
Exemption
(a) endorsed or contained in any instrument duly stamped or any instrument
exempted under the provision to Sec.3 (instruments executed on behalf of
the Govt.) or any cheque or bill of exchange payable on demand
acknowledging the receipt of the consideration money therein expressed,
or the receipt of any principal money, interest or annuity or other
periodical payment there secured. ((a) under Art.53 of Schedule-I).
(b) for any payment of money without consideration. ((b) under Art.53 of
Schudlue-I of I.S.Act.)

Clarifications
1. If there is any clause that the principal amount and interest have been
received and any dispute raised as regards this mortgage deed in future is
Held receipt only. (I.G’s No.S3/27373/66, dt. -11-66)
2. If there is any clause in the receipt that the mortgage deed is here by
cancelled is held as release.
(I.14535/G1, dt.5-10-55) Chittoor.)
3. Receipts of money due under pro-notes in sale deeds are registerable in

Book I and assessable to fee U/Art. I (i) of Table of fee (Now under Art.2
(xv). (I.G’s NO.G2/34850/63, dt.24-2-1964)
4. S.O.409(b):- A receipt for money stipulated to be paid to a beneficiary

under registered will is chargeable with fee at advolerm rates under
Art.1(a) (New Art.1(A)(i)&(ii)).
5. S.O.274(b): An endorsement on a mortgage-bond of payment made in

satisfaction of such mortgage, which payment did not purport to
extinguish the mortgage, was held to be evered by clause (xi) of Sec.17 (2)
of the Registration Act and as such not compulsorily registerable.
6. S.O.274 (d): If the endorsement on a mortgage deed relating to the

discharge of a mortgage debt contains the words “the claim is
relinquished” the document should be treated as release.
7. S.O.275: A document acknowledging the receipt of money due by one

person to another person on unsecured bonds and pro-notes but paid to
the latter by the assignee of immovable property belonging to the former
person, is registerable in Book-4 and not in Book-I.-
8. S.O.276: A document acknowledging receipt of consideration money due

under a previous deed of sale of immovable property is registerable in
Book-I.

37. SECURITY BOND
Article 48 of Schedule-IA:-Security Bond or Mortgage deed executed by way of

security for the due execution of an office or to account for money or other
property received by virtue thereof or executed by a surety to secure the due
performance of an account.
STAMP DUTY : 3% on the value of security subject to

Maximum of Rs.100/- (Art.48 of Sch-IA) w.e.f
1-4-90 (Act. No.22 of 1989)
REGISTRATION FEE : 0.5% on the Value secured under Art.1 (A) (i)
& (ii) of Table of fee.
Exemptions
1. Bond or other instruments when executed:-
(a) by any person for the purpose of guaranteeing that the local income
derived from private subscriptions to a charitable dispensary or hospital,
or any other object of public utility, shall not be less than a specified sum
per mensem;
(b) executed by persons taking advances under Land Improvement Loans

Act, 1883 (Central Act. 19 of 1883) or the Agriculturist’s Loans Act, 1884
(Central Act 12 of 1884), or by their sureties as security for the repayment
of such advances;
(c) executed by officers of Government or their sureties to secure the due
execution of an office or the due accounting for money or other property
received by virtue thereof.
2. Security Bonds executed by Jeep Drivers are held to be exempt from duty
as they are Government Officers.
3. Official Receiver is held to be Government Officer for the purpose of this

Article. (S3/5048/73, dt.30-12-74)
4. It was held that the exemption would not apply to prospective Village
Officers (S1/22511/70, dt.22-11-1970). Care should be taken to apply the
exemption to Government Employees already in service.
5. The following exemptions are given under Notification No.13, dt.17-12-

1938.
Items: 5, 8, 12,13, 14, 15, 16, 23, 24, 25, 26, 64, 65, 91, 92,102, 104, 117, 119,
127, 130. (Published on pages 174 to 187 of A.P.S.R’s Assn. Diary,1988-
Part-I)

6. Security Bonds executed by Central Khadi Officers and staff- Stamp duty
is exempted. (Govt. Memo No. 44170-Revenue VI/53-3, dt.26-8-1953)
(R.G.1954 P.14)
7. Security Bond for Rs.1500/- executed in favour of Government of A.P. for

growing orchards. Exempted from Stamp duty (Vide Notification of
Govt. published on P.737, Part-I, A.P.Gazette dt.2-4-1959, from All in
One by V.Venkatarao.
Elucidation
1. The article applies either when personal security is offered or when

immovable property is offered as security. Documents falling under this
Article are excluded from Article 13(Bonds) and Article 35(Mortgage)
because Article 13 recites “not being other wise proved for by this Act”
and Article 35 says “not being Security Bond” (NO.48).
2. The Article has limited application to the following three categories of

Security Boands executed:-
(i) for due execution of office.
(ii) to account for money or other property received by virtue

thereof.
(iii) by a Security to secure the due performance of a contract.
3. The first two categories of documents may be executed by employee

himself or his sureties or both. But the third category must be executed by
the Surety only.
CLARIFICATIONS
1. Security Bonds executed by receivers are chargeable under this Article.
(R.G.1936 P.76: R.1946 P.90-Decision in R.G.1945 P.70 over ruled)
2. Security Bond treated as Mortgage:-Security Bond mortgaging
immovable property executed by sureties of the mother who received
money on behalf of minor for due accounting of money was held as
Mortgage and under this Article.(Circular NO.117, General, dt.16-2-1926)
3. Security bonds executed by Abkari Contractors:- Security Bonds

executed by Abkari Contractors themselves were held to be chargeable as
mortgages. (R.G.March,1961 P.6) but the duty was reduced to that
chargeable under Article 48). G.O.Ms.No.593, Revenue, dt. 4-4-1964-
S1/5411/60, dt.10-4-64)

4. Security Bond treated as Mortgage:-Security Bond executed in favour of
the Commercial Tax Department furnishing security by the parties
aggrieved by the order of the CTO is liable to be stamped as a mortgage
deed. (B.P.Rt.No.3976/63 dated 3-12-63 referring to Memo No. 4095-U/62-
10 dated 24-10-63 from the Govt. of A.P. (Rev.Dept.)
5. Security Bond treated as Mortgage:-Security Bond executed by appellant

in pursuance of an order of the court offering his property as security for
stay of execution of decree appealed against is held as a Mortgage deed
falling under Art.35 and not under Security Bond. (Item 5 in Page 258 of
APSM, I.G’s Procgs. NO.12/21294/62, dt.13-12-1963
6. Surety treated as Mortgage:-Krishna Khandasari Sugar Mills to pay sugar

cans purchase Tax. Rs.20521.72 to the Govt. of A.P. The surety offered
security on behalf of the Mills offering specified immovable property held
as Mortgage. (Govt. Memo 4095-U/62 (Rev) dt.24-10-63)
7. Administrative Bond and Mortgage:-Document executed under section

375 of the Indian Succession Act. and falls under the Administration Bond
(Art.2 of Sch-IA). But as immovable property was also offered as security,
the document is a Mortgage under Art.35 (b). (I.G’s No.S1/19642/70
Registrar, Hyd.)
8. Security Bonds Executed in favour of Courts:-In the case of Security

Bonds executed in favour of Courts or appellate Tribunals the element of
contract is missing. Therefore this article will not apply. The documents
have to be treated as Mortgage deeds. But the Courts generally accept
such documents as security Bonds falling under Article 48 and insist on
directing the Registering Authority to register the documents as Security
Bonds even though they are deficitly stamped. Hence the High Court of
Andhra Pradesh gave a direction to all the Courts not to issue such
directions. High Court Circular R.O.C.No.95/SO/79, dt.8-2-1980)
9. Security Bond executed in favour of Khadi Board: - Security Bonds

executed in favour of Khadi and Village Industries Board by members of
Association in their personal capacity are held Chargeable under Art.48 of
Schedule-IA of I.S.Act. (I.G’s Circular Memo NO.S1/22738/68, dt. 15-11-
68)
10. Security Bond in f/o Khadi and Village Industries:-Security Bond

executed in favour of Khadi and Village Industries Board by the father of
the Borrower. His sons including the Borrower signed as witnesses stating
that they have no right in the property offered as security. Chief
Controlling Revenue Authority held that it was only a Security Bond but
not Mortgage deed. (I.G’s NO.S2/21094/86, dt.14-7-1987).

11. Lease and Security:-The Board held that a lease containing a stipulation
by which landed property belonging to the lessee was held as security for
the payment of the rent was both a lease and a mortgage and that, as the
mortgage was not a distinct matter form the lease, it would be sufficient if
the document was charged with the higher stamp duty as Mortgage.
(Note 13 in page 212 of APSM).
12. Security Bond Executed by Surety and Borrower:-Doct.No.2250/86 of

Sub-Registrar Office, Gajwel was executed by both third party standing as
surety and the original borrower. By joining as an executant, the borrower
had undertaken to abide by all the conditions in repaying the loan amount
sanctioned. In some other cases, it was also found that the borrower has
signed the document (not a witness) along with the surety, though he is
not included in the document as an “Executant”. Since the undertaking
itself is an obligation to repay the loan by the borrower (through the
immovable property offered as security belonging to the third person),
documents of the above nature have to be treated as “BONDS”
chargeable under Article 13 of Schedule-IA of I.S.Act. (I.G’s Memo
No.S4/697//92, dt. 30-8-93, Page 88 of A.P.S.R’s Diary, 1994)
13. Financial Guarantee by foreigners in favour of Govt. for cost and

expenses of Indians proceeding abroad-Held chargeable as Security
Bond.(R.G.1952 p.53)
14. S.O.304:-Where a document does not contain an unconditional

undertaking to pay but provides that the amount will be paid with
interest in six annual installments and is attested to by a witness and there
is no mention of the date on which the instruments will fall due. The
document is not a “Promissory Note” as defined in Sec.4 of Negotiable
instruments Act, but falls within the definition of “BOND” under Sec.2(5)
of the Stamp Act viz,. An instrument attested to by a witness and not
payable to order or bearer whereby a person has obliged himself to pay
money to another.
NOTE:- See Pages 207 to 211 for clarifications and information on Security
Bonds in A.P.S.R’s Assn. Diary, 1989.

38. S E T T L E M E N T
Definition :-( Sec.2 (24) of I.S.Act, 1899:-Settlement means any non-testamentary

disposition of movable or immovable property, whether by way of declaration of
trust or otherwise, made
(a) in consideration of marriage.
(b) for the purpose of distributing property of the settler among his family
or those for whom he desires to provide, or for the purpose of providing for
some person dependent on him; or
(c) for any religious or charitable purpose and includes an agreement in

writing to make such a disposition and, where any such disposition has not been
made in writing, any instrument recording, whether by way of declaration of
trust or otherwise, the terms of any such disposition.
STAMP DUTY (Article 49 of Schedule-IA)

w.e.f 1-4-90 (Act. No.22 of 1989)
A. Instrument of (including a deed of dower)
a) Settlement in favour of a member : 3% on the Market

or members of a family Value*
Explanation
For the purpose of this article “Family” means
Father, mother, husband, wife, brother, sister,
Son, daughter, and includes grand-father,
Grand-mother, grand-child, adoptive father
or mother, adopted son or daughter.
*Note:-Stamp duty has been reduced to 1% in respect of Settlement deeds in

favour of family members (vide Notification-III of G.O.Ms.No.1129 Revenue
(Regn-I) Dept. dt.13-6-2005) w.e.f. 1-7-2005. (Notification-III in G.O.No.1129
was revoked w.e.f. 20-09-2010 vide G.O.Ms.No.1171 Revenue(Regn.I)Dept.
dt.15-09-2010, after that 3% Stamp duty has to be levied to the Settlements
U/Art.49A(a) of Schedule-IA.
b) in any other case :6% on the Market Value.

Exemption
Deed of Dower executed on the occasion of a marriage between Muslim.
**Note:- C&I.G. in circular Memo No.S1/14060-A/2005, dt.28-10-2005, clarified
that in partition deeds, where provision is made for widowed mother, unmarried
daughter, unmarried sisters, widowed wife of deceased brother, where sons’s
either minors or having no sons and sons/daughters where parents predeceased
though treated as family members provision made separately their favour have
to be treated as gift (settlement) under section 2 (24). (This clarification was
modified vide Memo No.S1/14060-A/05, dt.5-12-2009 in S.No.16 U/Partitions.
REGISTRATION FEE Rs.1000/- w.e.f.1-12-2005,
G.O.Ms.No.2045 Rev.(Regn-I) Dept.
dt.28-11-2005.
Note:- Non testamentary document containing specific clause of cancellation of

a Previous registered Testamentary document. Fee has to be levied for
cancellation also. Note under R.R.118 need not be added.
(I.G’s Procgs. No.L.Dis.No.G3/22058/70, dt.29.9.74)
Clarifications
1. Transfer of ‘M” treated as Settlement:- Transfer of ‘M’ without
consideration with a view to settle some property on dependants out of
love and affection is to be treated as settlement and not a transfer of
‘M’.(R.G.1944/65)
2. Settlement for maintenance:-According to Sec.21 of Hindu Adoption and

Maintenance Act, 1956, a person’s wife is classified as his dependant and
in the obligation to maintain her is provided for in Sec.18 thereof.
Therefore, a transfer of property by husband in favour of his wife even in
Settlement of legal claim for maintenance is only a Settlement.
Instructions issued in proceedings L.Dis.No.6085/Q/66, dt.2-2-1967
communicated in I.G’s Endt.No.S1/7997/66, dt.21-3-1967 may be deemed
to have been over-ridden by the B.P.Rt.No.1693/68, dt.31-7-1968
communicated in Procgs.No.S3/27423/66, dt.28-9-1968.
3. Cancellation of Revocation is treated as Settlement: - Original document

is a Gift (Settlement). The executant revoked the Gift (Settlement) by
revocation deed. Again this revocation deed was cancelled by a document
purporting to be a cancellation of revocation deed. The Registrar W.G.Dt.
and I.G.held that the document is a fresh Gift (Settlement). On the appeal
by the party the Board of Revenue upheld the view of the I.G and treated
the document is a Gift (Settlement). (B.Ds.L.Dis.No.WS-3929/63,
dt.12.11.63)

4. Doct. recording the past transaction by the Muslim is a Settlement:-A
Muslim lady executed a deed in favour of her son out of affection. The
recitals are that she delivered possession of her house to her son
previously under Muslim law and now executed this document to record
the past transaction. Held as Gift (Settlement). (I.G’s No.S1/314/63, dt.12-
12-1963)
5. Transfer of Property in lieu of maintenance: - Transfer of property to the

wife in lieu of maintenance. Held as Settlement.
(B.Ds.L.Dis.No.2239/Q/67-1, dt.11-5-67)
6. Cancellation of will in the Settlement:- Gift (Settlement) containing a

stipulation of cancellation of will, the instructions contained in old
S.O.864(b) (New S.O.899(b)) are not applicable to document registered in
Book-I canceling documents registered in Book-3 or Book-4 vice versa.
(I.G’s Procgs.No.G4/320/69, dt.28-4-1970).
7. Gift in f/o Panchayat for construction of Panchayat Office:- Gift in

favour of Panchayat for construction of Panchayat Office is a “Gift” as it is
a transfer without consideration and ownership is immediately
transferred. Govt. Memo No.676/U2/73-4 dt.12-11-73.
8. Settlement in f/o panchayat for construction of lavatory: - Gift

(Settlement) in favour of Panchayat president for construction of lavatory
is viewed as Settlement for charitable purpose as the disposition is for the
community at large. (I.G’s No.S3/4165/74, dt.3-4-1974).
9. Trust treated as Settlement: - Settlement of property for charitable

purpose and creating trust for its management –Held as Settlement not
Trust.
An instrument evidencing Non-Testamentary disposition which is
intended to have immediate effect made for any charitable or religious
purpose is a Settlement. (R.G. 1938/77)
10. Condition to clear pronote debt in Settlement:-The document purported

to a Settlement for Rs.31440/- executed in favour of son with natural love
and affection with a condition to discharge the pronote debt by the donee.
By a separate disposition the Sub-Registrar obtained the value of the
promissory note is Rs.500/-. The document held as conveyance on sale
for Rs.500/- and Settlement for balance amount of Rs.30940/- to son.
(I.G’s No.S1/7532/77 and S1/9322/77).

11. Endowments Act, 1966 defined charitable purpose: - Sec.5 of
Endowments Act, 1966 defined charitable purpose as including
(a) Relief of poverty or distress
(b) Education
(c) Medical relief
(d) Advancement of any object of utility or welfare to general
Public or a section.
It has decided that transfer of property to provide in memory of dead
during the obsequiries are Gifts and not Settlements. It was also held that
disposition of property in favour of distress or idols should be treated as
Gifts, following the same principle, disposition of properties in favour of
institutions such as Local Authorities, Choultries, and Devastanams etc.,
for charitable or religious purpose in memory of the dead or to perpetuate
the name of a particular person or persons or disposition of properties in
favour of distress or idle should be treated as Gifts for charitable or
religious purpose as the case may be and when such a condition is absent,
it has to be treated as “Settlement for charitable or religious purpose.
(I.G’s Cir.Memo No.S3/12056/78, dt.20-7-78).
Note:-As regards Gift Settlement in f/o Deities or Idols, another clarification
issued by the I.G. in S.No.24
12. Gift Settlement in f/o dependant: - A document is a Gift (Settlement) for

Rs.22000/- in favour of dependant executed by a land-lord. As per the
recitals of the document the claimant is residing in the house of the
executant from his childhood and serving them in all their house-hold
purposes. He was termed as dependent by the house owner. The
document was held as Gift Settlement only. (I.G’s No.s4/25807/77) Page65
of A.P.S.R’s Assn. Diary, 1995)

Trust.
14. Gift Settlement not a Trust:- A gift Settlement was executed by father
settling the property worth Rs.40000/- in favour of his minor son. The
father says that he would maintain and look after the needs of the son.
The property was settled in favour of the minor son under the
guardianship of the grand-father (Mother’s father) after the demise of his
mother.

The Registrar felt doubt whether the document has to be charged to
duty as trust, besides settlement. Held Settlement only. There is no clause
attracting duty as “Trust” and that the said recital
is incidental in the settlement deed. (I.G’s No.S4/34690/76) Page65 of
15. Settlement for construction of Library: -

The document in question may be viewed as a “Settlement” for
charitable purpose” as the disposition is for the community at large.
(Page 65 of A.P.S.R’s Assn. Diary, 1995)
16. Trust deed held as Settlement:- Sri P.Narasa Reddy, resident of Kaza
village of Divi Taluq executed a trust deed in favour of his wife as he kept
the property in his wife’s possession appointing her as manager of the
family and the managing trustee as he was addicted to drinking and
other bad habits. This document was treated as Gift Settlement for
Rs.30000/- by the D.R.Machilipatnam. This was also confirmed by the
Board of Revenue in revision petition. (Board’s No.Spl/Q3/4312/75, dt.1-3-
76 I.G’s Endt. No.S1/8517/76, dt.16-6-76).
17. Settlement in favour of would be wife: - Settlements in favour of would

be wife, would be Son-in-law is treated as Settlements falling under
Sec.2(24) of Stamp Act. Stamp duty is leviable at 6%. I.G’s Memo
No.S3/34696/76, Dt.18-10-82.
18. Settlement for construction of Telephone House: - Gift for construction

of Telephone house is a Settlement which does not requires Stamp duty.
(I.G’s Procgs. L.Dis.No.G5/18240/82, 8-3-83)
19. Gift Settlement in f/o A.P.S.R.T.C for construction of Bus Stand:-Donor

gifted away his land worth Rs.30000/- without any consideration in
favour of A.P.S.R.T.C for the purpose of construction of Bus Stand and
shelter for passengers.
A doubt has been arisen whether the document can be held as a
pure gift, since the property is not gifted away voluntarily and the donee
is a commercial corporation and if it is held as settlement, whether
concession provided in item 86 of Notification No.13 can be extended to it.
On reference made to the C.S.S. &L.R, it was clarified that the
document is only a Settlement for charitable purpose and concession
provided in item No.86 of Notification 13 is applicable.
(I.G’s Cir. Memo NO.S4/1668/86, dt. 22-7-88, CSS&LR
Lr.No.L.Dis.No.U3/1129/87, dt.16-5-1988)

20. Settlement in f/o concubine: - “Concubine” does not fall under the
definition of “Family” for the purpose of Art.49 (A) (a). Gift Settlements
executed in favour of concubine is chargeable to stamp duty under Art.49
(A) (b) of Schedule-IA. (I.G’s Cir. Memo NO.S1/29701/90, dt.30-12-1990)
21. Art.49 (A) (a) does not apply to the Settlements in f/o members not
covered by the definition of family: - The Article 49(A) (a) of Sche-IA will
not apply to Gift Settlements executed in favour of members who do not
come under the definition of “family” and also to Settlements in favour of
Institutions or Charitable purposes, which fall under Article 49(A) (b) of
Schedule-IA. As regards Gift (Settlement) for religious or charitable
purpose, stamp duty has to be levied under Art.49 (A) (b), but the duty
reduced to one-half as per item No.86 of Notification 13 dt.17-12-1938.
(I.G’s Procgs. T.Dis.No.S1/27422/90, dt.31-12-1990).
22. Gift Settlement in f/o unborn children:-Two brothers executed the

Gift(Settlement) in favour of their sister as per which the claimant has to
enjoy the property during her life time and her children are to get absolute
rights on her demise. As seen from the recitals of the document, there are
no children to the claimant as at present which means that the property
has to go to the unborn children of the sister. Since they are unborn and
happening of the which is uncertain, for all purposes the document has to
be viewed as only Gift(Settlement) for sister attracting stamp duty at 3%
under Art.49(A)(a).
In respect of the documents of this nature, it will be appropriate to
go by the initial transaction intended by the parties, rather than by
subsequent arrangements as to the creation of absolute rights.
I.G’s Procgs. No.S3/3855/91, dt. 2-4-91.
23. Gift Settlement in f/o Great Grand child:-It was clarified that
Gift(Settlement) in favour of Great Grand child attracts stamp duty at 6%
under Article 49(A)(b) of Schedule-IA to the I.S.Act.
I.G’s Procgs. No.S1/24755/91, dt.3-9-91. Page 111 of A.P.S.R’s Assn.
Diary, 1992.
25. Gift Settlement in f/o Diety or Idol:- As per the last para of the
instructions vide circular No.S3/12056/78, dt.20-7-78, it was held that the
disposition of properties in favour of Deiteies or Idols should be treated as
Gifts. This issue has been examined and the following clarification is
issued in respect of such documents.

If the disposition or property is not intended to perpetuate the
name of any person either living of dead, the documents, evidencing such
transfer can be classified as Gift Settlement for the religious purpose
irrespective of the fact that the transfer is made in favour of either the
Diety/Idol or in favour of the Managing trustee/Committee of the
organization concerned. I.G’s Circular Memo No.S1/4899-A/89, dt.14-7-
94.
25. Settlements burdened with discharge of liabilities:- In accordance with

the opinion of the law department, Govt. of A.P. the C&I.G. has issued a
clarification directing to treat the instruments of Settlements of burdened
with discharge of liabilities of the Settler by the Settlee as Settlement-cum-
conveyance. An illustration give by the C&I.G. as follows:
‘A’ has settled property worth Rs.400000/- in favour of ‘B’ with a
condition to discharge ‘A’s liabilities to the tune of Rs.100000/-. The
document shall be viewed as Settlement for Rs.300000/- and conveyance
for Rs.100000/- and stamp duty leviable under both Art.49 and 20 of
Schedule-IA to Indian Stamp Act. C&I.G’s Procgs. No.S3/7423/93, dt. 10-
10-1996. Page 120 of A.P.S.R’s Assn. Diary, 1997
26. Settlement in f/o of step mother:- The D.R.Narasaraopet is informed that

since step mother is not included in the definition of family, stamp duty is
leviable on the pending document in question @6% under Art.49(A)(b).
I.G’s Memo No.S2/24212/2000, dt.29-3-2001, Page 287 of A.P.S.Rs Diary,
2002.
27. Divorce and Settlement:- it is recited in a document that the 1st claimant is
the wife and the 2nd claimant is the daughter of the executant. The wife
had filed a suit for maintenance in the D.M. Court and the executant
(husband) filed a suit for judicial separation in the same Court. While
these two issued were pending in the Court, the parties came to a
compromise as a result of which, the husband agrees to convey the
property shown in the deed in lieu of the maintenance to his wife and
daughter. It is further stated that they shall live apart renouncing their
martial relationship. The document was executed by husband only. Held
as ‘Divorce’ and ‘Settlement’ falling under Sec.5 of I.S.Act.
This ruling is based on I.L.R.7 Madras 349 (Note 6 under Sec.2(24) page
15 of Madras Stamp Manual).

28. Settlement or Conveyance:- A transfer of land absolutely in pursuance of
a compromise of a widow’s suit for maintenance, is neither a gift nor a
settlement but must be stamped as a Conveyance. However if a son
transfers any property in settlement of widow’s claim to maintenance it
should be treated as a settlement as the son is under legal obligation to
maintain the widow out of his own property and consequently the mother
would be regarded as his dependant.
(Note 3 under Sec.2(10) of I.S.Act.and G.O.Ms. NO.754 Revenue dt.9-7-
1968.
29. Settlement by adopted son in f/o natural father:- It was clarified that the
Gift Settlement deeds executed by adopted son in favour of natural father
is chargeable under Art.49 A(a) of Schedule-IA of I.S.Act.
C&I.G’s Cir. Memo No.S1/13422/2008, dt.15-9-2009.
30. Gift Settlement by sole proprietory concern:- Based on a reference made

by District Registrar R.R.Dist. the C&I.G had clarified that sale proprietors
can transfer their properties through Gift Settlement in favour of family
members chargeable under Art.49A(a) of I.S.Act.
(C&I.G’s Memo NO.S1/10483/2008, dt.12-3-2009)
Standing Orders
1. Rectification treated as fresh Settlement:- (S.O.316) A deed of settlement
conveying certain properties to the settlee without power of alienation
was registered at the first instance. Subsequently a document styled as
“Rectification deed” was executed by which the settlee was given full
power of alienation. The second deed was held to be a “Fresh Settlement”.
2. Will and Settlement:-(S.O.371 ) One of the invariable tests in coming to a

conclusion as to the testamentary character of a paper is whether the
paper is revocable. If it is not revocable the document is not a will.
3. Classification of Gift and Settlement:-(S.O.311) The definition of ‘Gift’

given in Sec.122 of T.P.Act, shall be adopted for registration purpose.
Accordingly, where a document which falls within the category of ‘Gift’
as defined in the said Act, comes also within the definition of ‘Settlement”
as given in the Stamp Act, it shall be classified in the departmental
accounts as a ‘Gift’ although it is chargeable with stamp duty as a
settlement. A ‘Settlement’ shall be classified as a ‘Gift’ for registration
purposes only if the disposition of property evidenced thereby is absolute
and unqualified. Otherwise it shall be classified as a miscellaneous
document.

4. Gift Settlement:-(S.O.312) A document evidencing voluntary disposition
of property made without consideration in favour of dependents for of
relatives shall be treated as a ‘Settlement’ for stamp purpose and as a
‘Gift’ for registration purpose, although it does not expressly stipulate
that the disposition is for the purpose of providing for the dependents or
the relatives.
5. Gift not a Settlement (S.O.314):- A document by which property is given
out of natural love and affection to persons who are not dependents or
relatives and not in the way of providing for claimant is a Gift not a
Settlement.
6. Transfer of interest in Lease deed (S.O.315):- Where the interest secured

in a lease deed is transferred by the lessee voluntarily and without
consideration to his sister out of affection towards her, the document
embodying the transfer is “Gift” of interest in a lease.
7. Settlement for religious purpose sending of ‘R’ Notice:- (Old S.O.1310

New S.O.1410) In respect of every non testamentary documents including
partition and wills creating an endorsement in favour of Hindu Religious
on Charitable institution, the registering officer has to send intimation to
the H.R.C.E.
S.O.1410(d). A note in the following form shall be added in
Account-A below the entry of the document concerned.
Intimation to the Trustee of ……………..temple or the Endowment
Department dispatched on……..
S.O.1410(e). Each intimation shall be serially numbered as R-1, R-2

and so on and the number shall be entered in column 8 of Account-A
against the note below the entry of the document mentioned in clause (d)
Note:- Notices in respect of registration of Gifts, Wills, Partitions for

religious purpose, information should be sent to the Commissioner of
Endowment directly by next day. (I.G’s No.G1/14021/85, dt.19-6-85)
Exemptions and Remissions

1. All Gifts or Settlements for charitable or religious purpose-Duty reduced
to one half of the duty leviable on such instrument under Art.29 and 49-A
respectively of Schedule-IA. (Item No.86 of Notification 13 dt.17-12-38)
2. Instruments of gifts and settlements executed in favour of the

Government. Stamp duty full exemption. (Item No.123 of Notification 13
dt.17-12-38)

3. Settlement deeds executed from 1-7-1961 in favour of village panchayats,
panchayat Samithis, Zillaparishads, Municipal Committees and Municipal
Corporation of Hyderabad for charitable and religious purpose. Stamp
duty full exemption. (Item No.134 of Notification 13 dt. 17-12-38)
3. Exemption of Registration fee:-The Govt. exempted the registration fee

on the Gift or Settlement in respect of construction of buildings for
locating all the Government Office buildings in the State of A.P including
Registration and Stamps Department. (G.O.Ms.No.1146 Rev. (Regn-II)
Dept. dt. 17-1-92, I.G’s Endt. NO.G1/24919/91, dt. 25-11-92)
4. Land donoted for construction of School Building:-District Primary

Education Programme-A.P.Pradhmika Vidhya Parishattu-Construction of
lands donated in favour of Collector and Chairman, District Primary
Education Programme, in Eighteen (18) Districts Viz., (1) Srikakulam (2)
Visakhapatnam (3) Guntur (4) Prakasam (5) Chittoor (6) Annthapur (7)
Cuddapah (8) Mahaboobnagar (9) Rangareddy (10) Medak (11) Nalgonda
(12) Khammam (13) Adilabad (14) Nizamabad (15) East Godavari (16)
West Godavari (17) Krishna (18) Hyderabad for construction of School
Buildings –Exemption of Stamp duty and Registration fee-Orders –Issued.
(G.O.Ms.No.770 Rev. (Regn-II) Dept. Dt.6-10-1998).
5. Gifts and Settlements if executed in favour of Govt. perpetuating the

memory of living or dead persons- Exemption form payment of Stamp
duty and Registration fee-Notification –Issued.(G.O.Ms.No877 Revenue
(Regn-I) Dept. Dt.30.10.2004 page 187 of A.P.S.R’s Assn.Diary,2006)
6. Gifts in f/o T.T.D:-Stamp duty, Registration fee, and T.D are exempted on
the Gifts of lands/properties etc., donated to Tirumala Tirupati
Devasthanam by the donors/Philanthropists in the State of A.P.
G.O.Ms.No. 643 Rev.(Regn. & Mandals) Dept. dt.11-5-2007. C&I.G’s
Endt. No.S1/15922/2006 dt.8-6-2007.
Case Laws
1. Movable or immovable property:- The subject matter of Settlement can
also include the sale proceeds and future income of the property. But the
property should be of the settler only.
1. Supdt. Of Stamps Vs. Govinda Parameswar Nair AIR 1967 Bom.369.
2. Board of Revenue Vs. Sridhar AIR 1964 All.537
3. Mahajan Swaraka Prasad Vs. Sub-Registrar. AIR 1970 MP 33.(1969)
MPWR 714.

2. Partition and a Settlement:-Where the settler ha joined as party to the
instrument of the partition made among his sons in favour of whom he
already orally settled the property being so partitioned, with a view to
confirm and declare their title, the document was held to be both partition
and Settlement.
Chief Controlling Revenue Authority Vs. Mohd. Yoonus SAit, AIR 1966
Mad.315: 1966(1) MLJ 387:79 MLW 222. Durgaprasad Stamp Manual
page 92 , 3rd Edition.
3. Maintenance to second wife is only a Settlement:-Where a property is

granted without consideration, which is made with the intention of
making provision for a dependent like maintenance of a second wife , it is
only a Settlement not Gift. M.Dhanalakshmi vs. K.R.Saradamba, AIR
1977 AP 348, 351. Page 135 of Krishnamurthy commentary 9th Edition.
Note:- Information as to GIFTS AND SETTLEMENTS in pages 116 to 124 of


39. REVOCATION OF SETTLEMENT
Stamp duty:- Article 49 of Schedule-IA
B. Revocation of Settlement : 3% subject to

Maximum Rs.90/-
Registration fee : Rs.100/- Art.2(viii) of

Table of Fee.
Clarifications
3. Both parties required to attend to Revocation of Settlement:-It is

hereby ordered that unilateral cancel of deeds of Agreement-Cum-
G.P.A, Development Agreement-Cum-G.P.A, Partition, Release,
Mortgage, Gifts and Gift (Settlements) shall not be registered unless
both parties to the previously registered deed are present before the
Sub-Registrar for execution of the Cancellation deed.(C&I.G’s Memo
No.G1/10547/2008 Dt.25.08.2008) ( These orders were cancelled vide
orders in Sl.No.2)
4. Both parties are not required in Registration of Revocation of

Settlement:- Orders issued in C&I.G’s Memo No.G1/10547/2008
Dt.25.08.2008 stands cancelled. The Orders issued in C&I.G’s Memo
No.G1/10547/2008 Dt.18-07-2008 are in force. According to these
orders Revocation of Gift Settlements registered unilaterally.
(C&I.G’s Procgs. No.G1/10547/2009 Dt.30.04.2009)
5. S.O.292: A deed of cancellation or revocation is compulsorily or

optionally registerable according to the nature of the original
document, the terms of which are cancelled or revoked. Such
document shall be grouped with miscellaneous documents in the
accounts.

40. S A L E
DEFINITION :-( Sec.54 of T.P.Act, 1882) “Sale” is a transfer of ownership in

exchange for a price paid or promised or part-paid and part-promised.
SALE HOW MADE: - Such a transfer, in the case of tangible immovable

property of the value of one hundred rupees and upwards, or in the case of a
reversion or other intangible thing, can be made only by a registered instrument.
In the case of tangible immovable property, of a value less than one

hundred rupees, such transfer may be made either by a registered instrument or
by delivery of the property.
STAMPDUTY
ARTICLE 47-A(Inserted w.e.f 16-8-1986 (Act. No.17 of 1986)
(a)(i)(ii). In respect of property situated : 8% on the M.V. or Consideration

in a local area comprised in a Municipal whichever is higher.
corporation.
Note:-Stamp duty has been reduced from 8% to 7% payable in Municipal

Corporations w.e.f.1-7-2005 Vide G.O.Ms.No.1126 Rev.(Regn-I) Dept. dt.13-6-
2005.
(b)(i)(ii). In respect of property situated : 7% on the M.V. or Consideration

in any local area comprised in Selection whichever is higher.**
Grade or Spl.Grade Municipalities.
(c)(i)(ii). Where the property situated : 6% on the M.V. or Consideration

in any area other than those mentioned whichever is higher.**
clauses (a) and (b)
REGISTRATION FEE : 0.5% on the M.V. or Consideration

Whichever is higher U/Art. 1(A)(i)&(ii).
**Note:-The Government hereby reduces the stamp duty payable on Sale deeds
from 7%, 6% to 5% in all areas of A.P. under Article 47-A of Schedule-IA of
I.S.Act, 1899 w.e.f. 01-08-2010. G.O.Ms. NO.719 Revenue (Regn-I) Dept. dt.30-07-
2010 C&I.G’s Endt. No.S1/11217/2010 , dt.31-07-2010
Note:- Non testamentary document containing specific clause of cancellation of
a Previous registered Testamentary document, fee has to be levied for
cancellation also. Note under R.R.118 need not be added.
(I.G’s Procgs. No.L.Dis.No.G3/22058/70, dt.29.9.74)

EXPLANATION-I
An agreement to sell followed by or evidencing delivery of possession of
the property agreed to be sold shall be chargeable as a ‘Sale’ under this
article, provided that, where subsequently a sale deed is executed in
pursuance of an agreement of sale as aforesaid or in pursuance of an
agreement referred to in clause (B) of article 6, the stamp duty, if any,
already paid or recovered on the agreement of sale shall be adjusted
towards the total duty leviable on the sale deed.
Reduction of Stamp duty Sale deeds executed in favour of Women:-

Government have reduced the Stamp duty to 1% in respect of registration
of Sale deeds in favour of women under Article 47-A of Schedule-IA,
w.e.f. 27-10-2008 for a period of one year. (G.O.Ms. No. 1231 Rev.(Regn-
I) Dept. dt.7-11-2008,), This concession not applicable to the joint
purchasers consisting of man and woman as per C&I.G’s Circular
Memo No.S1/9848/2008, dt.7-11-2008, Page 258 of A.P.S.R’s Assn. Diary,
2009.
CLARIFICATIONS:
1. Sale with Indemnity:-Sale with indemnity-Stamp duty chargeable on
highest of the two. (R.G.1932/86)
2. Sale and Agreement:-Sale with a proviso for resale- Sale stamp and
Agreement stamp-No P.T.A. (R.G.1937/46)
3. Agreement treated as Conveyance:-Agreement to sell without intention

to execute a regular sale deed treated as conveyance. (R.G. 1943/ 91)
4. Sale of Different Plots:-Sale of different plots to one purchaser for

different consideration should be treated as a single document.
(R.G.17/1931 p51)
5. Sale with Indemnity: - Sale with indemnity by a 3rd. party –Sec.6 applies
i.e. Highest of the two is chargeable. (I.3/22308/61, Dt.26-7-62)
6. Sale with Indemnity: - Sale with Indemnity- the main test to find out
whether a document comprises two distinct matters is to ascertain the
leading object of the instrument and to see whether the second matter is
auxiliary to the main object or is independent of it. (I.2/7450/61, dt.19-12-
62)

7. Conveyance on Sale: - A document cannot be termed as a conveyance on
sale unless the transaction evidences by it confers to the definition of Sale
given in Sec.54 of the T.P.Act, transfer of ownership in exchange for a
price. A document can be classified as a mere conveyance if there is
transfer of property which is not other wise provided for under Schedule-I
and IA. (I.G’s No.S1/5350/65, dt.1-12-65).
8. Sale of Superstructure: - Doct. No.2600/67 of S.R.O.Undi. The document

is a sale of superstructure i.e., flour mill for Rs.4000/-. The executant of the
document is neither the owner of the land in which the machinery is not
imbedded nor even a lessee. There is nothing to show that the executant
held the land by a lease previously. The claimant of the document got a
lease hold right from the owner of the site separately. The claimant
purchased the flour mill with an intention to continue the business. Held
as a Sale for Rs.4000/- chargeable with surcharge also and registerable in
Book-I (I.G’s Procgs. No.G4/6154/68, dt.14-11-68).
9. Reconveyance of Property in M by Conditional Sale is treated as Sale:-

Reconveyance of property in M by Conditional Sale after the expiry of the
period of 2 years, mentioned in the original sale, was held as Sale. (I.G’s
No.S3/25778/74, dt.23-11-74, Registrar, Cuddapah)
10. Original vendor and original purchaser jointed as executants in Sale

deed:-
The first executant had previously executed an agreement on 4-3-1970 in
favour of the 3rd executant for the sale of the land Ac.5.23 which happened
to be the present sale property for Rs.21000/-. The sale deed was not
executed. The 3rd executant in turn had contracted to sell the property to
Rayala Sesharathnam. Accordingly Vadavalli Sanyasi Raju the original
vendor and Sri Seva Krishnamurthy the original purchaser have joined as
executants in the present sale deed in favour of Rayala Sesharatnam.
On the other hand judicial decisions lay down that an instrument

by which property is not actually transferred. But which is a mere record
of a prior oral transfer is not a conveyance 41(43) purl. R294 (295.296)
Purushotham vs. Emperor and (1898) 81 LT 633 (637) 45 WR. (Eg) 303
India Rev. Commissioner quoted under note 16 on page 107 of Chiltalays
Commentaries (1955 edition). It is only treated as single transaction.
(I.G’s Procgs.No.D.Dis. S1/19082/80, dt.27-5-81)

11. Certificate is necessary in Registration of lands by Archakas, or
Trustees:-
When ever documents alienating immovable properties are presented by
any trustee, Archakas or other office holder or Servant of any charitable or
religious institution, and if such documents are not accompanied by
sanction orders, the registering authority should return the document to
the party to produce the sanction orders or a certificate from the
Commissioner that the property does not belong to any charitable or
Hindu Religious Institution or Endowment. (Govt. Memo
No.276/Endts.VI/82-1, dt.17-8-1982, I.G’s Endt. NO.G1/17231/81, dt.14-9-
1982).
12. Sale cum Lease Agreement :-In the sale cum Lease Agreement the
property title is conveyed with absolute rights, such instruments should
be stamped as regular sale deeds only but not as agreements though it
contain a clause that a regular sale deed will be executed
separately. (I.G’s Circular Memo No.S1/6114/85 Dt.08.08.1985)
13. Matter erased in the Doct. with chemical device: - Once the instrument is
engrossed on a stamp paper, no other instrument can be drawn thereon
by erasing the matter, as it violates Sec.14 of the I.S.Act, 1899. Hence
stamp duty is liable to be charged. Therefore the orders of the D.R. Guntur
No.G1/I.5/1983, Dt.4-7-83 in respect of sale document of S.R.O.Repalle
while treating the document as unstamped is valid. ( CSS&LR
Ref.No.U3/1403/83, dt.10-2-86, I.G’s Endt.No.S4/13368/84, dt.31-3-1986)
14. Release treated as Conveyance: - 10 members purchased two plots jointly

under two registered sale deeds dt.7-11-68 for Rs.70000/- and dt.29-8-73
for Rs.20000/- for construction of cinema hall. Later the four persons who
did not want to continue in business executed for separate relinquishment
deeds dated 31-5-76 in favour of the remaining members who wanted to
continue in business after receiving a consideration of Rs.12000/- each.
The D.R. relying upon the observations of the referred case No.83 of 1970
dated 18-1-74 was jointly owned by the individuals as co-owners and the
executants have transferred their 1/10th share in favour of the six owners
only. The document should therefore be treated as Conveyance deeds on
sale for consideration of Rs.12000/-
Having regarded to our above decision, we hold that each

document before us is a deed of conveyance on sale but not a deed of
release and it is therefore, chargeable under Art.20 of I.S.Act. (High Court
Judgement dt.16-8-1985 in case referred No.114 of 1979,
W.G.Dt.Registrar’s Endt.No.1039/86/G1, dt.8-4-86

15. Release treated as Sale:-The document is termed as a Release of nominal
right for cash consideration of Rs.1800/-. The Releaser of the present
document filed a suit against the Releasees of the document in question to
get the mortgage debt in O.S.No.13 of 1952. The suit was decreed in her
favour and she purchased the schedule property in a public auction held
by the Court and the Court confirmed the Sale certificate on the same day
itself. Subsequently, the Releasees approached the Releaser with a request
to relinquish all her rights possessed through sale certificate on the
property by taking actual auctioned amount. The Releaser obliged the
request of the Releasees and relinquished all her rights possessed through
sale certificate by taking cash consideration. Held as conveyance on sale.
(I.G’s No.S2/5364/76). Page 23 of A.P.S.R’s Assn. Diary, 1995)
16. Release treated as Sale: - According to Section 14 of the Indian

Partnership Act, the property of the firm includes all property originally
brought into the stock of the firm. The provision is being grossly abused
e.g. ‘A’ is the owner of 1000 Sq.Mts. of land. A, B and C enter into a
partnership, ‘A’ contributing his land and ‘B’and ‘C’ contributing money
towards their respective shares. After a brief period ‘A’ retires taking
money and B&C retain the ownership of the property as continuing
partners. It is an indirect sale of land by ‘A’ in favour of B and C. The I.G.
Registration and Stamps cautioned the Registering Officers to guard
against such devices. Such documents should be classified as Sales.
(I.G’s Procgs. No.1367/AR/88, dt. 28-1-1988 para
17. M by Conditional Sale:- The D.R. is requested to draw the attention of the
S.R to Standing Order 482 (New S.O.358) according to which Mortgage by
Conditional sale, under Transfer of Property Act, shall be treated as Sale
and Agreement to resell for stamp purpose chargeable with aggregate
duty under Sec.5 of I.S.Act, when the properties are reconveys to the
original Mortgagor (vendor) the transaction should be treated as a sale for
the purpose of stamp duty and stamp and T.D. shall be levied on the M.V.
or consideration whichever is higher. In this connection, orders in
Procgs.No.S2/6723/75, dt.26-12-1975 are reiterated. (I.G’s
Procgs.No.S1/32188/81, dt.10-3-83).
18. Certificate add to the Book-I File:-The Dist. Krishna is requested to direct
the Sub-Registrar to add the certificate before bringing the files to use if it
is not certified by the Director of Govt. press, and he is requested to
countersign them at the time of his visit to the Sub-Registry Office. (I.G’s
Procgs. NO.G5/30337/82, dt.7-4-1984)

19. Not to register Wakf Properties: - Registering Officers not to register the
deeds affecting properties of institutions under the control of Wakf Board,
unless there is clearance form the wakf Board. Such documents may
however, be accepted and kept pending until a clearance issued by the
Wakf Board. (I.G’s Memo No.G1/13572/87, dt.12-6-1987).
20. Not to register at the request of Commercial Tax Dept. or Excise Dept.:-
When ever any request is received either from the Commissioner of
Commercial Taxes or Commissioner of Excise not to register any
document executed by defaulters, such documents should be kept
pending until clearance is given by the Commissioner of Commercial
Taxes or Commissioner of Excise as the case may be. (I.G’s Memo
No.G1/11695-A/1987, dt.23-5-1987).
21. Not to register the Govt. lands:-It has been brought to the notice of
Government that in certain cases some individuals who enter into
agreement with various Govt. Offices by mortgaging their lands as
Security etc., to the Govt. are subsequently alienating the same without
fulfilling their contractual obligations. The Inspector-General of Regn. &
Stamps, A.P. Hyd. is therefore, requested to issued due instructions to all
the Govt. Depts. to furnish lists of properties pledged in favour of Govt. to
the Sub-Registrar/Dist. Registrar concerned. Whenever there are attempts
to alienate these properties by their owners, the Registering Officers shall
obtain the prior clearance of the concerned Govt. Dept. before registering
the said transaction. Once a list of the properties pledged in favour of the
Govt. is furnished to the Registering Officer, it shall be the responsibility
of the Registering Officer to see that no transaction is permitted without
proper clearance from the concerned Govt. Dept. Any non-compliance of
the above instructions will result in disciplinary action against the
concerned Registering Officer. Govt. Memo No.1608/U.2/87-1, dt. 22-5-
1987.
I.G’s Endt. NO.G1/13110/87, dt.24-5-1987:- The registering authorities, in

addition to verifying from the lists furnished by the Govt. agencies,
should get due declarations from the persons to the effect that the lands
sought to the alienated/transferred, etc., do not belong to Govt. of
agencies/undertakings, are not Govt. lands or lands covered by
mortgages to the Govt. Agencies or their undertakings. This should be
incorporated in the document themselves.

22. Documents executed for the lands wholly owned by Govt.:-In respect of
documents executed by the concerns/Corporations wholly owned by the
Govt. of A.P. or Central Govt., the value set forth in the sale deeds shall be
accepted as Market Value of the property and there is no time limit to
execute such sale deeds as per Proviso under Sec.47A(6) which came into
force w.e.f.1-5-1998.
Letter addressed to the Senior Manager (Law), A.P.S.F.C, Hyderabad by
the C&I.G. No.L.Dis. NO.MV3/14432/98, dt.9-11-1998).
23. Sale of Life Interest:-In respect of Conveyance of Life Interest in any

property, there is no transfer of property involved and as such Sec.47-A of
the Indian Stamp Act, has no application. The value stated by the party
may be accepted for the purpose of levy of Stamp duty & Registration fee.
(I.G’s Procgs. NO.S1/18911/85, dt.6-10-86)
24. Sale of Tank bed lands:-All registering authorities are directed not to
register any sale of lands situated in Tank Beds. (C&I.G’s Memo
NO.G1/1703/98, dt.11-5-98)
25. Production of Pattadar Pass books by the Court:-The Court is exempted

to produce the Pattadar Pass books for registration of documents if
executed by the Court on behalf of buyers (Judgment debtors). (C&I.G’s
Cir. Memo NO.G1/30612/97, dt.17-11-97) Page 393 of A.P.S.R’s Assn.
Diary, 1998.
26. Proviso in Sub Section (6) of Sec.47A is not applicable to third party:- If
the document executed by the A.P.S.F.C along with Auction purchaser in
favour of third party, the Provision of Sub Section (6) of Sec. 47A of
I.S.Act,1899 is not applicable. (C&I.G’s Memo T.Dis.No.MV3/25792/99,
dt.9-12-1999. Doct. No.P39/99 of S.R.O.Jaggampet)
27. M.V.not applicable in Court Sales executed in pursuant of Sale

Agreements:-Judgment of A.P.High Court in C.R.P.No.831/1998
rendered by Hon’ble Justice B.S.A.Swamy, it has been held that the
consideration specified in the agreement shall be the basis for charging the
stamp duty in respect of sale deeds executed by the Courts pursuant to a
judgment and decree in a suit for specific performance on the basis of such
agreement of sale and they may not seek any reference U/Sec.47-A of
I.S.Act, in respect of such cases on the ground that the consideration
shown in such document is less than the Market Value. (C&I.G’s Cir,
Memo NO.MV5/24389/98, dt.24-12-98)

Note: - While implementing these instructions, the S.Rs may keep in mind
another judgment issued by the same judge on the same subject. Vide
S.No.27.
28. Registering Officer has to refer the Doct. U/sec.47-A of I.S.Act executed
by the Courts in pursuant of Agreement: - After issue of said
instructions in the C&I.G’s Cir.Memo No.MV5/24389/98, dt.24-12-98, the
Hon’ble Justice B.S.A.Swamy had pronounced another judgment in the
W.P.No.34859/98, dt.16-12-98. According to this, the Registering Officer
has to refer the document to the Collector u/sec.47-A for determination of
correct market value. The variation between these two judgments is that
in the former case the contested suit was in court for more than 20 years
and in the latter case, it was filed in January 1994 and obtained exparte
decree by the end of that month only.
Hence the latter judgment was also communicated to all the
subordinate officers with a direction to keep in mind the latter judgment
while implementing the instructions issued in Cir. Memo
NO.MV5/24389/98, dt.24-12-98.
(C&I.G’s Cir.Memo NO.MV1/16537/99, dt.12-1-2000).Page 169 of
A.P.S.R’s Assn. Diary, 2001
29. Market Value applied on the date of execution of document itself:- In

continues of Cir. Memo NO.MV5/24389/98, dt.24-12-98, a copy of the
judgment of the Division Bench of the Hon’ble High Court of A.P., Hyd in
W.P.No.1649/2001 is communicated herewith to all D.Rs and S.Rs. They
are informed that in paragraphs (13), (14) and (16) of the judgment, the
Division Bench has, in clear terms, held that duty is to be calculated on the
basis of the rate when the instrument itself is executed, that there is not
ground to hold that in the case of a Sale deed executed under specific
performance duty payable is to be calculated at the rate which was
prevailing at the time of execution of the agreement for sale; and that in
case of dispute the parties may have to take recourse to the remedies
provided for under the Act. (C&I.G’s Cir, Memo NO.S1/24389/98, dt.1-
5-2001)
30. Adoption of M.V. to documents executed by the VUDA: - In this case

document executed by the VUDA paying stamp duty for the cost of the
house fixed by them. The reference was made only to enquire and
determine the proper market value of the property. Hence, the Collector
U/sec. 47-A can accept the cost fixed by the VUDA as M.V of the property
instead of blindly passing orders accepting the valuation as per the
departmental guidelines.

In this connection all the D.Rs are directed to follow the provisions
of Sec.47-A strictly and determine the value of the property even by
accepting the cost fixed by the Government agency if there is no reason to
believe that the property is undervalued and keeping in view of the
amendment to Sec.47-A w.e.f. 1-5-1998. (H.C.Judgement W.A.No.1177 of
1999, C&I.G’s Cir. Memo No.MV5/19317/99, dt.4-10-1999.)
31. Collectors not to issue orders to stop the registration:-All the District
Collectors are therefore requested not to issue any instructions to the
Registering Officers to stop registrations as the registering officers are not
barred from registering the points in unauthorized/unapproved layouts
as the Town Planning Act, et., have no overriding effect on the
Registration Act, 1908. (Govt. Memo NO.12159/Regn.(1) Reve. (Regn-I)
dept. dt.25-7-2003) Page 467 of A.P.S.R’s Assn. Diary, 2004.
32. Not Conveyance on Sale, only Partnership deed:-“ There was

partnership consisting of Mullapudi Subrahmanyam Chowdary” and his
three sons. He died on 30-12-2000. He had executed a will bequeathing his
25 paise share in the Partnership to his wife and three sons, whose are
already partner in the Firm. Each of the sons got 5 paise and his wife was
given 10 paise share. Pursuant to the provisions in the will, the widow
Smt. M.Aruna Kumari was admitted as Partner with 10 paise where and
the 15 paise share of each of the sons became enhanced to 30 paise. A fresh
Partnership Deed was executed reciting that the widow was admitted as
Partnership deed was executed reciting that the widow was admitted as
Partner on the death of partnership stood dissolved vide Section 49. It is
not known whether there is a contract to the contrary. The question is
whether the Partnership Deed is to be stamped as a “conveyance”. The
Govt. Pleader, Revenue was of the view that it is not a conveyance since
the beneficiaries are his heirs. (Govt. Memo No.43241/Regn.I(2)/2003 dt.
09-01-2004) Page 407 of A.P.S.R’s Assn. Diary, 2005.
33. Restriction of use of Non-Judicial Stamps upto 100 denomination:-:-The

C&I.G hereby accord permission to restrict the use of Non-Judicial Stamps
upto Rs.100/- denomination only for the documents and for collection of
remaining stamp duty including transfer duty through the designated
branches of State Bank of India/Hyderabad Nationalised Banks.
G.O.Ms.No.958 Rev.(Regn-I) Dept. dt.13-09-2003.
34. Gramakantam Survey Number:-Lands having survey numbers in the

document and described as “Gramakantam” (Village site) have to be
taken as house sites and the rates fixed for house sites have to be adopted.
(I.G’s Procgs. NO.MV/908/77, dt.20-08-77)

35. Calculation of Rental Value:- Rental values given in G.O.Ms.No.35 are
asked to be adopted for the properties relates to shops, commercial
establishments and Offices in Municipal Corporations, Special Grade,
Selection Grade and Grade-I Municipalities only. This is for calculating
the average annual rental value of shops commercial establishments and
Offices. AAR as seen from the rent certificate issued by the tenants also to
be looked into which ever is higher has to be considered. (C&I.G’s Memo
No.MV1/20955/2001, dt.21-8-01 w.e.f.1-9-2001, Page 285 of A.P.S.R’s
Assn. Diary, 2002)
36. M.V. to Opern Terrance:- For calculation of market value for open
terraces 70% of the House site rate fixed for the area/locality should be
adopted. (Para 8 I.G’s Procgs. No.MV1/20363-A/90, dt.10-8-1990).
37. Higher Values:- While revising the I.G’s Procgs. No.MV3/312/85, dt.27-9-
85, the following orders issued to implement w.e.f.16-8-1990.
The Sub-Registrar need not note the higher value if any, adopted by the
party, in the basic register. However he should note such higher values in
a separate register in the prescribed proforma communicated herewith.
The higher values noted in that register will not only indicated the
prevailing trend of market rates but also be helpful in periodical revision
of market values. ( Para 6 of I.G’s Procgs. No.MV1/20363-A/90, dt. 10-8-
1990)
38. Sale deeds executed by Housing Board:-The Governor of A.P.hereby

reduces the stamp duty payable by the allottees of the A.P Housing Board
houses by limiting the stamp duty to the amount arrived at on a
computation of the same only on the value of the houses finally fixed by
the A.P.Housing Board at the time of registering the transfer of title in
favour of the allottees. (G.O.Ms.No.522 Rev.(UU) Dept. dt.20-7-1988,
I.G’s Endt. No.2523/88/G1, dt.27-7-88)
39. M.V.apply to the plots allotted to the members in Coop House Building
Society:-When the House building Societies transfer plots to their
individual members, only transfer duty is leviable on the market value
existing as on the date of execution of the document, if proper stamp duty
and transfer duty is already paid at the time of registration of the sale
deed in favour of the Societies. (I.G’s Cir. Memo No.S3/33531/88, dt.21-1-
1988).

40. Description of property:-Ensure that the property is fully described by
furnishing the house number/survey number/plot number of the
neighbor’s property as the case may be, along with the name of the owner
of such house/land /plot etc., furnishing of all these details is necessary to
identify the property and also to assess the Market Value besides helping
to issue E.C. (C&I.G’s Cir. Memo No.G1/19464/98, dt.21-9-1998).
41. Sale deeds executed in abroad on the stamps purchased in A.P.:- The
document under reference is a sale deed, executed abroad on stamps
purchased in India, after thorough examination and from the view
authenticated in Rattam Chand Birrar Ram V Kharat Ram Nandlal 56
Punjab LR 495 AIR 1955 (Wherein it was held that if an Indian stamp is
already there on the pro-note, it will not require a fresh stamps), it is held
that the stamps purchased in A.P. relating to property situated in A.P
though executed out side India are still valid irrespect of its place of
execution. (C&I.G’s Cir. Memo No.S5/5565/97, dt.24-9-1997)
42. Valuation of Machinery:-The value of the machinery as declared in the

books of accounts or the value of machinery as per valuation certificate
issued by the approved valuer or the value as declared in the annual
balance sheet of the Institution or as disclosed in the ITCC as written
Down Value (WDV)/net asset value under Sec.230A of I.T.Act, 1962
whichever is higher shall be taken into account for levy of Stamp
Duty/Registration fee.(C&I.G’s Cir.Memo NO.MV2/10370/03, dt. 31-5-
2004)
43. Houses transferred by A.P.Housing Board to the Third Parties:- The

Governor of A.P. hereby directs that the stamp duty payable in respect of
houses transferred by the A.P.Housing Board in favour of third parties
shall be the stamp duty payable on cost price fixed by the A.P. Housing
Board for the houses allotted to the original allottees and a further sum of
equivalent to 3% of market value of the property to the Registration &
Stamps Dept. and the remaining 4% to the A.P.Housing Board from the
7% of the market value of the House (Land + Building) collected by the
A.P.Housing Board as on the date of execution of the Document.
(G.O.Ms.No.551 Rev.(Regn.I) Dept. dt.28-4-2003, Page473 of A.P.S.Rs
Diary, 2004)
44. Regn. Fee to the Docts. Executed by the A.P. Housing Board to the third
parties:-Registration fee leviable upon the documents relating to transfer
of houses by the A.P.Housing Board in favour of third parties shall be the
fee payable on cost price fixed by the A.P.Housing Board for the original
allottees. (G.O.Ms.No.552 Rev.(Regn-I) Dept. Dt.28-4-2003, Page 471 of
A.P.S.Rs Diary, 2004)

45. Route map enclosed to the document:- Detailed Route map with
reference to the land marks like Railway Station, Post Office, Hospital and
Bus stop etc., as may be prescribed shall be enclosed to the document for
registration according amendment of Registration Rule 26(i)(c).
(G.O.Ms. No.754 Revenue (Regn.I) Dept. dt.21.10.2002)
46. Sale plots or Houses by UDA:-Govt. has issued detailed procedure for
notification and allotment of Plots and Houses though auction by UDAs.
G.O.Ms.No.1183 MA & UD, dt.9-11-81, Page205 of A.P.S.R’s diary, 2010.
47. UDAs third party Registrations:- Govt. has ordered to collect the Stamp
duty on the documents executed in favour of third parties on cost of price
fixed by the UDA concerned for the Houses/Sites/Flats allotted to the
original allottees and a further sum equivalent to 3% of M.V of the
property to Regn. & Stamps Dept. and remaining 4% to the UDA
concerned form the 7% of the M.V of the House(Land+Building)/Site/Flat
collected by the UDA concerned as on the date of the execution of the
document and Registration fee shall be the fee payable on cost price fixed
by UDD concerned for the original allottees. (G.O.Ms.No.951, dt.24-11-
2004, Page205 of A.P.S.R’s Diary, 2010)
48. Documents Executed by Courts:-If stamps are purchased in the name of

District Magistrate and document is executed by Additional District
Magistrate can they be recognized as properly executed ?. Yeas.
I.G’s Memo No.S1/33969/68, dt.1-2-68.
49. Several lots in auction treated as distinct matters:-If a purchaser at an

auction, purchases several lots and signs only one instrument in respect of
them all, the separate purchases are none the less separate and distinct
matters as to which the question whether any stamp is required must be
separately determined. (Note 8 under Sec.5 of I.S.Act,
50. Consent by the original owner:-The executant got the property by an un-
registered sale deed. Now the executant selling away the same property.
The original owner who sold the property by an un-registered sale deed
has signed as witness and consenting party. The Registrar remarked as
two sales. But held by the I.G. as Single Sale. I.G’s No.S4/3103/75, dt. 30-
4-75.

51. Permission required for purchase of property by non-citizen:- The I.G. is
informed that under Sub-Sec.(1) of Sec.31 of the Foreign Exchange
Regulation Act,1973, stipulated interalia that no person who is not a
citizen of India, shall except with the previous General or Special
Permission of the Reserve Bank, acquire or held or transfer or dispose of
by Sale, Mortgage, Lease, Gift, Settlement or otherwise, any immovable
property situated in India. If they failed to produce the said permission
registration can be refused until such permission is granted by the Reserve
Bank of India. Govt. Memo NO.2320/U2/81-4 , dt.31-10-81.
52. APIIC declared as Local Authority:-A.P.Panchayat Raj Act,1994,

Act.No.13 of 1994 A.P. Industrial Infrastructure Corporation Ltd.,-
Declaration as Local Authority for maintenance of Industrial
Estates/Industrial Development Areas/Autonagars- Under Sec.147 of the
A.P. Panchayat Raj Act,1994-Orders –Issued. G.O.Ms.No.113 Panchayat
RAj Rural Development & Relief (PTS-IV) Dept. dt.4-3-1995.
53. T.D.allocated APIIC Local Authorities:-APIIC Ltd.,-Industrial area Local

Authority-Gram Panchayat and Municipalities-Adjustment of share of
T.D to the APIIC Ltd.,- on par with Local Bodies- Instructions –issued.
Govt. Memo No.30726-A/782/BG/A2/98, dt.27-10-1998 I.G’s Endt.
No.S2/10379/98, dt. 13-7-1999.
54. N.O.C is not necessary in Society transactions:-It was instructed to

entertain registration of a document pertaining to any Co-Operative
Societies property only if there is a NOC from such society is enclosed
vide C&I.G’s Circular Memo No.VO/Hyd/17437/2007, dt. 9-10-2007. But
these orders were withdrawn and there is no necessity to enclose NOC
from the concerned Society in registration of Co-Operative Society
Property. C&I.G’s Memo NO.G1/8710/2008, dt.4-08-2008,
55. Sale with Indemnity:-A sale deed for Rs.4000/- contained a clause
whereby the vendor hypothecated specific immovable properties as
security to the extent of Rs.15000/- to indemnify the vendee against any
loss on account of adverse claims that might be set up by others. The
Board held that the document was both a “Conveyance” and a
“Mortgage” and was chargeable under Sec. 6 with the higher of the two
stamp duties as a mortgage for Rs.15000/- Note 4 under Sec.6 of I.S.Act,
1899.

TRANSFER DUTY
1. TRANSFER DUTY IN MUNICIPAL CORPORATIONS:- Tax on Transfer
of Property in all the Municipal Corporation areas has been fixed at 2%
without any deduction towards collection charges w.e.f. 1-7-2005.
(G.O.Ms.No.622, Mpl.Admn. & Urban Development (TC.I) Dept. dt.27-
6-2005).
2. TRANSFER DUTY IN SELECTION/SPECIAL GRADE

MUNICIPALITIES:- Duty on Transfer of Property in all Selection/Special
grade Municipalities has been fixed at 2% without any deduction towards
collection charges w.e.f.1-7-2005. (G.O.Ms. No.623 Mpl.Admn. & Urban
Development (TC.I) Dept. dt.27-6-2005)
3. TRANSFER DUTY IN MUNICIPALITIES OTHER THATN SELECTION

OR SPECIAL GRADE:-Duty on Transfer of property in Municipalities
other than Selection or Special Grade Municipalities has been fixed at 3%
without any deduction towards collection charges w.e.f.1-7-2005.
(G.O.Ms.No.624, Mpl.Admn. & Urban Development (TC.I) Dept. dt.27-
06-2005.).
4. TRANSFER DUTY IN PANCHAYATS:- The duty on Transfers of Property

has been fixed at 3% in respect of Panchayats from 1-7-2005
(G.O.Ms.NO.239 Panchayatraj and Rural Development (PTS-III) Dept.
dt. 30-6-2005.)
STANDING ORDERS
1. S.O.358: M by Conditional Sale:- A sale containing a stipulation to resell
in the event of a certain contingency, shall be treated as a Mortgage by
Conditional Sale for registration purposes and no application for transfer
of patta need be obtained in respect of such a sale. For stamp purposes,
however, the document should be treated as a sale and agreement to resell
chargeable with the aggregate amount of the duties under Sec.5 of Stamp
Act.
2. S.O.359: Mahr treated as a Sale: - A document by which a Muslim makes

over immovable property to his wife in lieu of the “Mahr” promised by
him at the time of marriage shall be treated as a Sale if the “Mahr”
promised is money and as a Settlement if the “Mahr” promised is
immovable property, provided that in the latter case, the property
transferred is the property promised in the first instance.

3. S.O.360: Release treated as Conveyance on Sale: - ‘A’ sold 1/20th share in
a building to ‘B’ for a consideration of Rs.1000/-. Sixteen days later ‘A’
relinquishes his right in the building to ‘B’ by receiving Rs.19000/-. The
document was styled as a ‘Release”. The High Court of Andhra Pradesh
held that in order to have a valid release both the Releasee and Releasor
must have join right in the entire property. ‘B’ cannot be treated as a co-
owner of the entire building. It is therefore a Conveyance on Sale for
Rs.19000/-. Reffered case No.3/1974 between B.S.Prakasa Rao Vs.
Board of Revenue).
4. S.O.362: Partition and Conveyance:-A deed of partition in which certain

properties belonging to one of the co-owners in his own right and held by
him were transferred to the other co-owner for equalization of shares was
held to be a partition and conveyance.
5. S.O.363: Another party joined as party in already purchased property:-

By a document two parties who have already purchased the property in
their names, agreed to take third party as joint owner stating that the
property referred to was originally purchased with the money of all the
three parties in equal shares. Held the document was a Conveyance.
6. S.O.365: Sale in favour of Mortgage: - The concession under proviso to

section 24 of the Stamp Act, is applicable to cases where in addition to the
entire mortgaged property, other property is also included in a deed of
sale, in favour of the mortgagee.
7. S.O.370: Sale treated as Sale and Mortgage: - A sale deed contained the
following recitals “The purchaser above named doth hereby agree and
undertake that he will pay the balance of purchase money, viz.,
Rs.50000/- retained by the purchaser as aforesaid within a period of one
year from the date of sale with interest at 9 percent per annum and for the
amount so due and accruing due, the vendor shall be entitle to a charge on
the said property sold”. The document was executed by both the vendor
and vendee. Held the deed was a sale and mortgage without possession.
8. S.O.376: Registering Officer cannot go behind what is expressed in

Document: - For the purpose of calculating the registration fee a
registering officer cannot go behind what is expressed in the document. It
is not within his province to take into account matters other than those
contained in the instrument itself or to put any interpretation in the
document other than that which the terms expressly convey.

9. S.O.377 (a): Unless otherwise directed, the value usually adopted for the
purpose of stamp duty shall also be adopted in assessing a document to
registration fee.
10. S.O.377 (b): fee levied on highest of two: - A document so framed as to

come within two or more descriptions shall, where the fees chargeable
there under are different, be chargeable only with the highest of such fees.
11. S.O.481(a): Docts. Kept pending for various reasons:-Documents

presented may have to kept pending registration due to various reasons
such as delay in appearance, enforcement of appearance of parties, want
of proper payment of stamp duty, for production of I.T.C or Urban Ceiling
permission, for seeking clarification on chargeability of fees or stamp or
on procedure etc.,.
12. S.O.224(b) Each page of Doct. must be attested by the Executant, but it is
not valid ground to refuse:-It is desirable that every page of a document
should be attested by the signature or initials of the executing parties and
that the scribe should sign with his addition at the foot of the last page;
but any omission in these respects is not a valid ground for refusing to
accept a document for registration.
13. Several items of Property. (S.O.379):- A sale deed in respect of several

items of property in which the consideration for each item is set forth
separately shall be assessed to registration fee only on the total of the
several amounts of consideration as for a single sale.
EXEMPTIONS AND REDUCTIONS.

1. Instruments executed under Subsidised Industrial Housing Scheme: -
All instruments to be executed under the subsidized Industrial Housing
Scheme- Stamp full exemption. (Item No.98 Notification 13)
2. Exemption of Stamp and Fee in r/o Sale executed by the Co-Operative

House Building Societies:- Exemption of Stamp duty and Registration fee
in respect of Sale deeds executed by the registered Co-Operative House
Building Societies at the time of transfer of plots in favour of its
individual members , provided the society has paid the stamp and
registration fee at the time of acquisition of land. (G.O.Ms. NO.418
Revenue (U) Dept. dt.1-3-1978.

3. Sale deeds executed by the A.P.Housing Board:-Govt. of A.P. reduces the
stamp duty payable by the allottees of the A.P. Housing Board houses by
limiting the stamp duty to the amount arrived at on a computation of the
same only on the value of the houses finally fixed by the A.P.Housing
Board at the time of registering the transfer of title in favour of the
allottees. (.G.O.Ms.No.522 Revenue (HB) Dept. dt.20-7-1988)
4. T.D.Exemption to Sale deeds to be executed for lands acquired by

Govt.:-The Govt. have granted exemption form levying duty on transfer
of property in respect of sale deeds to be executed for lands acquired by
the Govt. through private negotiations for providing house sites to
persons belonging to the Schedule Caste, Schedule Tribes, Semi Nomadic
Tribes landless workers and backward classes in Gram Panchayat areas.
G.O.Ms.No.1072 Panchayat Raj (Panchayats-III) Dept. dt.25-10-78)
5. T.D.Exemption to “Banded Labour: - Exemption of T.D in

G.O.Ms.No.1072 dt.25-10-78 is also applied in the case of “banded labour”
as they are come under the category of landless workers. (I.G’s Cir.
Memo No.S1/17223/88, dt.24-10-1988).
6. Sale deeds in f/o poor landless Agrl. Labourers belonging to S.Cs:-

Stamp duty and registration fee is exempted to the sale deeds in favour of
the poor landless agricultural labourers belonging to Scheduled Castes
under the scheme of “Purchase of Agricultural land” as part of the
economic support programme being implemented by the A.P. Scheduled
Cooperative Finance Corporation Limited, Hyd. (G.O.Ms.No.889 Reve.
(Regn-II) Dept. dt.21-9-1993)
7. Sale cum Lease Agreements under Subsidised Industrial Housing

Scheme: - When the Lease-cum-Sale agreement executed by Govt. of A.P.,
in favour of the allottees (at the time of allotment) under the Subsidised
Industrial Housing Scheme are presented for registration, stamp duty
need not be levied since the stamp duty payable as per the explanation
under Article 47-A of I.S.Act, is exempt as per item No.98 of Notification
No.13, dt.17-12-1938. The Transfer duty has to be levied on the market
value as on the date of execution of subsequent sale deed as per the
instructions issued in I.G’s Procgs. No.S4/7098/90, dt.5-9-90. Transfer
duty is not leviable on lease-cum-Sale agreements. The registration fee has
to be levied as per Article 1(a) (ii) of the Table of Fees on the deposit
amount, first instalment and property tax mentioned in the document in
respect of Lease-cum-Sale Agreements.

When the regular Sale deeds executed by the Govt. in favour of
allottees (after the completion of all installments due to the Govt.) are
presented for registration, the stamp duty leviable under Art.47-A of
Shcedule-IA of S.I.Act, is exempt as item No.98 of Notification No.13. But
the Transfer duty and registration fee have to be levied on the amount of
consideration or the Market Value as on the date of execution of these sale
deeds, whichever is higher. (I.G’s Procgs. NO.S1/23817/93, dt.14-10-1993)
Page 90 of A.P.S.R’s Diary, 1994)
8. Reduction of Stamp duty on transfer of 2nd hand Motor Vehicles:-

Governor of A.P. reduces the Stamp duty chargeable in respect of the
conveyance deeds evidencing transfer of ownership of motor vehicles
excluding two wheeler motor vehicles and auto rickshaws chargeable
under Art.20 of Schedule I-A from 5% to 2% on the consideration.
Exemption of Stamp on two wheelers & Auto Rickshaws:-Governor of

A.P. hereby remits in full, the stamp duty chargeable under the said Act in
respect of the Conveyance deeds evidencing transfer of ownership of two
wheeler motor vehicles and auto-rickshaws. G.O.Rt.No.8 Rev.(Regn-I)
Dept. dt.4-1-1996) Page 243 of A.P.S.R’s Assn. Diary,2004. This order
was rescinded by the Govt. through G.O.Ms.NO.106 Rev. (Regn-I) Dept.
dt. 19-01-2005 with retrospective effect i.e. 4-1-96.
9. Sale deeds in f/o poor landless Agrl. Labourers belonging to S.Ts:-

Stamp duty and Registration fee is exempted in respect of sale deeds
executed in favour of the poor landless agricultural labourers belonging to
Schedule Tribes under the scheme of purchase of Agricultural land as part
of the economic support programme by all Integrated Tribal Development
Agencies in the State.
(G.O.Ms.No.183 Rev. (Regn-II) Dept. dt.11-3-1997)
10. SC Corporation purchased lands for poor SCs:-When SC Corporation

pays money for the lands purchase by the SCs through private
negotiations that fact should be mentioned in the document that
consideration is been paid by the SC Corporation for getting the benefit of
Stamp Duty and Regn. Fee exemptions given through G.O.Ms. No.1389
Rev. and G.O.Ms.No.552 PR (TD). (C&I.G’s Memo No.S2/4912/97, dt.12-
5-97).

11. Sale deeds in f/o poor landless Agrl. Labourers belonging to S.Ts:-In
continuation of orders issued in the above G.O. the following Notification
will be published:- Stamp duty and Registration fee is exempted in respect
of the Sale deeds executed in favour of ;the Poor landless agricultural
labourers belonging to Schedule Tribes under the scheme of ‘Purchase of
agricultural land’ as part of the economic support programme by all the
A.P. State Govt. Organisations including “A.P.Scheduled Tribes
Cooperative Finance Corporation Limited. (G.O.Ms.No.449 Rev. (Regn-
II) Dept. dt.30-5-1997).
12. Sale deeds of sites and buildings Value not exceeding Rs.25000/-:-Stamp
and Registration fee exempted in respect of houses constructed under
Weaker Section Housing Programme in Rural areas and Sale deeds of sites
and buildings of value or consideration not exceeding Rs.25000/- each
executed by the A.P.State Housing Corporation Limited, A.P.Scheduled
Castes and Tribes Cooperative House Building Societies Federation Ltd.,
Commercial Bank or any other Financing Institutions in favour of the
beneficiaries subject to condition that the beneficiary should be selected
through District Collector concerned. (G.O.Ms.No.359 Rev. (Regn-II)
Dept. dt.1-5-1997)
13. Stamp and Fee exemption on purchase and Lease of land and buildings
by Reliance Infocom Ltd., - Registration and Stamps Dept.-Indian Stamp
Act, 1899-Request of M/s. Reliance Infocom Limited for 100% exemption
of Stamp duty and Registration fee on purchase and lease of land and
buildings-Accepted –Orders-Issued. (G.O.Ms.NO.127 Reve. (Regn.
&Mandals) Dept. DT.19-02-2001)
14. 50% Exemption of Stamp and Fee on transfer of lands meant for
Industrial Use:- Governor of A.P. hereby exempts 50% from payment of
Stamp duty on transfer of land s meant for Industrial use in the Special
Economic Zone area. (G.O.Ms.No.370 Revenue (Regn & Mandals) Dept.
dt.24-6-2002)
15. Stamp and Fee Exempted for the land to be registered in f/o Primary
Sheep Breeder Co-Operative Societies and Toddy Tappers Cooperative
Societies:- Stamp duty and Registration fee exempted on the deeds
relating to land to be registered in favour of Primary Sheep Breeder Co-
Operative Societies and Toddy Tappers Co-Operative Societies which are
assisted under the land purchase scheme being implemented as per the
Government Orders Vide G.O.Ms.No.14, Backward Class Welfare Dept.
dt.1-7-2003 and also remits Stamp Duty in full Chargeable on
Hypothecation/mortgage deeds to be executed by Primary Sheep Breeder
Cooperative Societies for which the lands were purchased, in favour of

District Backward Classes Service Co-Operative Society and A.P.Geeta
Parisramika Sahakara Arthika Samkshema Samstha respectively.
(G.O.Ms.No.1131 Rev. (Regn & Mandals) Dept. Dt.13-11-2003).
16. Sale deeds executed by the A.P.Housing Board in favour of third party: -
Stamp duty on instruments in respect of houses transferred by the APHB
in favour of third parties shall be the stamp duty payable on cost or price
fixed by the APHB for the houses allotted to the original allottee and a
further sum of 7% on the market value of the House (Land + Building)
collected by the APHB as on the date of execution of the document. Out
of 7% equivalent to 3% on market value of the property to the Registration
and stamps Department and the remaining 4% to the APHB.
(G.O.Ms.No.551 Rev. (Regn-I) Dept. dt.28-4-2003).
Registration fee leviable upon the documents relating to transfer of
houses by the A.P. Housing Board in favour of third parties shall be the
allottee. G.O.Ms.No.552 Revenue (Regn-I) Dept. dt.28-4-2003.
17. Exemption of Stamp duty and fee for construction made by member in
the plot transferred by the House Building Society:- It was clarify that
that orders issued in G.O.Ms. No.418 dt. 1-3-78 shall be applicable in
respect of the plots at the time of registration of plots by the societies in
favour of its members and the value of the houses/structures raised on
the plots allotted by the cooperative house building societies to its
members should not be taken into account for the purpose of levey of
registration charges at the time of registration of plots in favour of the
members by the society, as the houses/structures were raised by the
members/society with their own funds and by raising loans from
Banks/Financial Institutions on behalf of its members, provided the
cooperative house building society paid the required stamp duty and
registration fee at the time of acquisition of land in the name of society for
its members, subject to the following terms and conditions. Govt. Memo
No.19659/Regn.I(2)/2002, dt. 8-12-2003, I.G’s Endt. No.S1/9106/02, dt.3-1-
2004.
18. Amendment to G.O.Ms.No.1131 dt.13-11-2003:-No registration fee shall

be leviable under Sec.30 of I.R.Act, 1908 for the deeds relating land to be
registered at Registrar Office instead of Sub-Registrar Office w.e.f.13-11-
2003 as per the exemption granted to the documents mentioned in
G.O.Ms.No.1131 dt.13-11-2003. (G.O.Ms.No.423 Revenue (Regn &
Mandals) Dept. dt.2-06-2004).

19. Stamp and fee exempted for the land purchase scheme under Velugu
Project: - Stamp duty and Registration fee exempted in respect of land
purchased for the poor under Velugu Project-II Project land purchase
scheme. (G.O.Ms.No.763 Rev. (Regn & Mandals) Dept. dt.28-9-2004)
20. Velugu Project renamed as “Indira Kranthi Patham”:- An amendment is

issued to G.O.Ms.No.763 shown above and the Velugu Project and
Velugu phase II are renamed as “INDIRA KRANTHIPATHAM”.
(G.O.Ms.No.1571 Rev.(Regn & Mandals)Dept. dt.19-8-2005).
21. T.D.Exemption to the above case:- Earlier through G.O.Ms.No.763 Stamp

duty and RF were exempted for the lands being purchased for the poor
under Velugu Project. Govt. felt that the lands being purchased under the
Velugu project are for the poor, a majority of whom are Scs and STs. and
felt to grant exemption from payment of Transfer duty also in respect of
such lands TD Exempted. G.O.Ms.No.85 Pachayatraj and Rurual
Development (PTS-III) Dept. dt.22-3-2005)
NOTE:-For the words “Velugu Project” and “Velugu Phase-II Project”
wherever they occur in the above said G.O., the words “Indira Kranthi
Patham” shall be substituted. G.O.Ms.No.209 Panchayatraj and Rurual
Development (PTT-III) Dept. dt.09-06-2005)
22. Limiting the Stamp duty to the amount arrived at on the auction amount
auctioned by the Official Liquidator.w.e.f. 1-12-2005:-Stamp duty is
reduced on the Sale Deeds of land and building by limiting the stamp
duty to the amount arrived at on the auction amount declared in the sale
deeds of land and buildings in cases where the sales of Industrial Units
were made through auction by the official liquidator appointed by the
High Court/Recovery Officer appointed by the Debts Recovery Tribunal
and the units disposed off by the implementation Secretariat of the Public
Enterprises Department with effect from 1-12-2005. (G.O.Ms.No.2046
Rev. (Regn-I) Dept. dt.28-11-2005 Notification-I)Page 180 of A.P.S.R’s
Assn. Diary, 2006.
23. Stamp duty reduced to 2% on the auction Value of Plant and

Machinery:-
Reduces the stamp duty payable in respect of sale deeds of Plant and
Machinery (movable or immovable i.e., whether fastened to earth or
severed) to 2% on the auction amount fetched due to sale of industrial
units by the Official Liquidator appointed by the High Court/Recovery
Officer appointed by the Debt Recovery Tribunal and units disposed off
by Implementation Secretariat of the Public Enterprises Department.
(G.O.Ms.No.2046 Rev. (Regn-I) Dept. dt.28-11-2005 Notification-II) Page
180 A.P.S.Rs Diary, 2006.

T.D.Exemption:-Govt. hereby accorded exemption from payment of T.D
on all sale deeds in respect of Plant and Machinery movable and
immovable relating to the transactions made either through auction or
normal sale.G.O.Ms. NO.99 Pachayat Raj & Rural development (PTS-III)
dept. dt.13-04-2006, Page 329 of A.P.S.R’s Diary, 2010.
24. Stamp duty reduced to 2% for PLANT AND MACHINERY IN

NORMAL SALES:-Sale deeds of Plant and Machinery (Movable or
Immovable i.e., whether fastened to earth or severed) in respect of normal
sale/conveyance transaction is reduced to 2% on the book value shown in
the financial accounts as on the closing date of the immediately Preceding
Financial year with effect from 1-12-2005. (G.O.Ms.No.2046 Rev. (Regn-I)
Dept. dt.28-11-2005 Notification-III) Page 180 of A.P.S.Rs Diary, 2006.
25. A.P.Tourism Reduction of Stamp duty and Registration fee:-70% of

Stamp duty and Registration fee exempted on the Govt. land for BOT and
Stamp duty on Sale/Lease of land and build up space etc., initially for 3
years to Tourism Sector for the purpose of encouraging Tourism Industry.
G.O.Ms.No.140 Rev.(Regn.&Mandals) Dept. dt.24-2-2001).Page 472 of
26. Amendment to above G.O.:-This is an amendment to the earlier

G.O.Ms.No.140 Rev. (R&M) Dept. dt.24-2-2001 and the concession in
Registration fee and Stamp duty including mortgaging etc., be extended to
the private lands provided such lands are intended for Tourism Project
only.
The sale deeds/mortgage deeds/ lease deeds as the case may be
shall contain such a condition of using the land for Tourism project and
none else, with a certification from the Director of Tourism that the Project
in question on or the use of land is for tourism only.
G.O.Ms. No.725 Rev. (Regn.& Mandals) dt.23-11-2001)
27. Reimbursement of Stamp and Fee to IT Industry and
Telecommunication Companies:-IT Industry and Telecommunication
Companies would be eligible for a 100% Reimbursement in Registration
fee, Stamp duty & Transfer of Property duty as per the following terms
and conditions.
1.Eligibility:
a) For IT Industry concession would be available on the outright
purchase/lease or lease-cum-sale of land/built up office space for
establishing an IT park for its own use provided it does not avail of the
concession i.e., rebate on cost of land linked to employment.

b) Tele communication Companies would be given this concession
for acquiring land/built up space by outright purchase/lease or lease-
cum-sale for setting up their own Tele communications facilities.
c) The above reimbursement would be applicable on the combined

levy of registration fee; stamp duty and transfer of property duty.
d) IT Infrastructure Companies building IT Parks for the use of the

IT Industry should provide state-of-art building with facilities like
uninterrupted/backup power, reliable telecom links, etc., the concession is
available for the IT Industry only.
e) This concession would be available only for the first transaction,

when the first sale by the infrastructure company is made to an IT
Industry.
f) This concession would be available only to those who have

executed the sale/lease-deed after the announcement of the ICT Policy
and subject to the approval of the CCITI.
2.Procedure:
The ICT companies should submit duly filled up application forms
to the IT&C Department for placing before the CCITI for approval along
with the copy of the sale/lease deed, Memorandum & Articles of
Association, Annual Reports any such other document required.
3. Performance Guarantee:
The ICT companies availing the above concession should provide a
Bank Guarantee for an equal amount.
G.O.Ms.No.11, Dept. of IT&C, dated 21-03-2005, ICT Policy. Page 99 of
28. Weaker Section Housing Programme:- Transfer duty is exempted on the

lands purchased for distribution of house sites to weaker sections all over
the state falling in Panchayats areas. For the same stamp duty and
registration fee were exempted earlier through G.O.MS.No. 29 of Revenue
(Regn.&Mandals) dept. dt.8-1-2004. (G.O.Ms. NO.162 Panchayat RAj and
Rural Devp. (PTS-III) dept. dt.8-7-2004).
29. Weaker Sections Housing Programme:- All the District Registrars are
requested to issue instructions to all the Sub-Registrars under their
jurisdiction to accept, register and return the documents without leveying
stamp duty, TD and RF in order to implement the social welfare scheme
evolved by Govt. of A.P. C&I.G’s Memo NO.S1/15782/2007, dt. 2-10-
2007.

30. Exemption of Stamp and fee for purchase of land for weaker Sections:- to
the lands purchase for distribution of house sites to weaker sections by the
District Collectors, where the land cost is not exceeding Rs.1.00 lakh
(Rupees One Lakh) per acre-Notification-Orders-Issued. (G.O.Ms.No.61
Rev.(Regn-II) Dept. dt. 23-1-2008, Page 238 of A.P.S.R’s Assn. Diary,
2009)
31. Exemption to SEZ clarification:- In the document it was recited that the
Govt. of India has permitted the Lessor to develop operate and ;maintain
Multiproduct Special Economic Zone (SEZ) at Visakhapatnam. The Chief
General Manager (E) SEZ, APIIC, Visakhapatnam represented for
claiming the exemption of stamp duty for the Developers/Unit holders as
per the SEZ Act,2005. But the D.R.Visakhapatnam opined that the
exemptions granted in the Act, are not applicable for this type of
documents.
In view of the clear provisions in the statute the District Registrar,
Anakapalli informed that the lease deed in question falls within the ambit
of the section of I.S.Act. Further it is informed that no exemption is
allowed regarding T.D and Registration fee. (C&I.G’s Cir. Memo
No.CCRA1/13492/07, dt. 05-02-2008). Page 239 of A.P.S.R’s Assn. Diary,
2009.
32. Exemption of Stamp and Fee to Developer, Co-Developer in SEZ:-As

per the provisions of the APSEZ bill as provided under Section 25(i) (a) &
(b). The following exemption is made available.
25(1)(a) full exemption from stamp duty and registration fee shall be
available to;
i)Approved Units or Co-Developers and operators in the processing area
of the Zone on the lease or transfer of the land meant for the purpose; and
ii) A Developer on lease or transfer of land used for developing an SEZ.
(b) The Developer, Co-Developer, Unit, Operator or establishments set up

in the processing area of the Zone shall be fully exempted from the levy of
Stamp Duty and Registration fee on loan agreements, credit deeds and
mortgagees executed by them.
Govt. Memo NO.12254/Regn.II/A1/2008, dt.01-04-2008. Page 247 of


33. Exemption of Stamp duty to Liquidated Property:-Request for exemption
of stamp duty, Transfer duty and Regn. Fee for transfer of liquidated
property- The D.R is informed that Stamp Duty and Registration Fee are
exempted on all transactions between Co-Operative on one hand and
other Co-Operative Banks Financial Institutions of the Govt. on the other
hand as per G.O.Ms.No.221 (Rev.(U) Dept. dt. 02-02-1979 and
G.O.Ms.No.65 Food and Agrl. (Co-op.IV) Dept. dt.31-01-1975 respectively.
(C&I.G’s Memo No.S1/18752/2007, dt.13-05-2008 Page 261 of A.P.S.R’s
Assn. Diary, 2009)
34. House Building Society acquired Govt. land:- Normally when any
Registered Coop House building society allots plots to its members it gets
exemption from payments of Stamp duty (except T.D) on the plea that it
has paid the Stamp Duty at the time of acquiring the land initially.
However through this G.O.Ms.No. 418 Rev.(U) Dept. dt. 1-3-1978, it is
made clear that his is not applicable to the case where the society has
obtained land from Govt. at free of cost and not paid any stamp duty
initially. In such cases the sales in favour of members must be stamped
properly and Registration fee levied properly. (Page 278 of A.P.S.Rs
Assn. Diary, 2010)
35. Acquisition of house sites to Harijans:-Exemption of stamp duty-

Acquisition of House sites for Harijans by panchayat by private
negotiations. G.O.Ms. NO.1439 Rev.(u) Dept. dt.15-9-81,I.G’s Endt.
R.Dis.NO.S3/20367/69, dt.3-10-81.
36. T.D.Exemption to the land acquired by Social Welfare Dept.:-Social

Welfare Dept.-Provision of house sites for landless workers, i.e., Schedule
Tribes, Denotified Tribes, Nomadic Tribes and Semi-Nomadic Tribes and
landless workers in Rural Areas-Acquisition of land by private
negotiations-Exemption for payment of T.D. G.O.Ms. NO.660
Panchayatraj (PTS.III) Dept. dt. 12-7-76.
38. T.D.Exemption to the land registered in f/o Chenchu Landless Agrl.

Laborers:-The Govt. after careful consideration of the matter and in
exercise of the powers conferred under Section 69(1) of A.P. Panchayat Raj
Act,1994 hereby exempt the Transfer Duty on the value of land to be
registered in favour of Chenchu Landless Agricultural Labourers
belonging to Schedule Tribes under the scheme of “Purchase of
Agricultural Development Agencies in the State. (G.O.Ms. No.362
Panchayat Raj and Rural Development (PTS-III) Dept. dt. 11-11-2003
I.G’s Endt.NO.S1/22592/03, dt. 15-12-2003)

MULTI UNIT HOUSE OR UNIT OF APARTMENT OR FLAT
Definition:- 1. Apartment means a part of the property, including one or

more rooms or enclosed spaces located on any one of the floors consisting
of a unit in a building, intended to be used for residence, office, practice of
any profession or for carrying on any occupation, trade or business or for
any other independent use and with a direct exit to a public street, road or
highway or to a common area leading such street, road or highway. (Sec.3
(a) of A.P.Apartments Act,1987)
2.Building means a building contained five or more apartments, or two or

more buildings, each containing two or more apartments, with a total of
five or more apartments for all such buildings and comprising a part of
the property. (Sec.39(c) of A.P.Apartments Act,1987)
Stamp Duty: w.e.f 1-4-1990 (Act. No.21 of 1995)
(d). If relating to multi-unit house or

unit of apartment/flat/portion of
a multi-storied building or part
of such structure to which the provision
of A.P.Apartments (Promotion of
construction and Ownership) Act, 1987
apply (Act.No.21 of 1995)
w.e.f. 1-4-1995
*(i). Where the value does not exceed Rs.200000/- : *Rs.12000/-(Twelve

thousand)
*(ii) Where it exceeds Rs.200000/ : *Rs.12000/- plus 4%

but does not exceed Rs.350000/- on the value above
Rs.200000/-
*(iii) Where it exceeds Rs.350000/- : *Rs.18000/- plus 6%

on the Value above
but does not exceed Rs.700000/- Rs.350000/-
*(iv) Where it exceeds Rs.700000/- : *Rs.39000/- plus 8%

on the value exceeds
Rs.700000/-

EXPLANATION-II
For the purpose of clause (d)
i). “unit” includes a flat, apartment, tenement, portion or semi-finished part

of such structure; and
ii). “value” means the consideration or value of the apartment/flat/portion or

semi finished part of such structure of multi-storied building as declared
in the document by the seller and builder or market value, whichever is
higher.
*Note: -
1. As per Notification under Sec.9 of the I.S.Act, 1899 issued in

G.O.Rt.No.1432, Revenue (Regn-I) Dept., dt.20-11-95, the stamp duty
Chargeable under Art.47-A (d) on Sale deeds relating to Apartments,
whose Value does not exceed Rs.150000/-, has been reduced to that
chargeable Under Art.47-A (a) to (c), as the case may be.
2. Stamp duty has been reduced to 5% in respect of Flats/Apartments

including semi finished structures under sub-clauses (i) to (iv) of
clause (d) vide G.O.Ms. No.1127, Revenue (Regn-I) Dept, dt.13-6-2005
w.e.f.1-7-2005.
3. Flats/Apartments situated anywhere in A.P. is chargeable to 5%

stamp duty uniformly if it falls under sub clause (i) to (iv) of clause
(d) of Art.47-A. (C&I.G of R&S Circular No.41/14060-A/2005, dt.28-10-
2005) 5% OF REMISSION OF STAMP DUTY TO FLATS BELOW
1200 SQ.FEET:- The Governor of A.P hereby remits the Stamp duty of
5% payable as per Article 47-A(d) of Schedule-IA to the I.S.Act, on the
sale deeds in respect of residential flats/apartments measuring up to
1200 Sft. Or below including common area excluding parking area. The
remission applicable from 01-01-2009 to 31-12-2010. (G.O.Ms.No.1
Reve. (Regn-I) Dept. dt.01-01-2009) Page 259 of A.P.S.R’s Assn. Diary,
2009.
GUIDELINES
i). The concession applicable to semi finished structures.
ii). This concession applicable to all Flats where there are (5) or more
tenements in any Apartments/buildings subject to building plan
approved by the competent authorities.
iii). The concession is not applicable to independent houses and
flats/Apartments less than (5) units.

iv) This concession is not applicable to Apartments/Flats/Shops used for
commercial or purposes other than residential usage.
v) The concession is applicable to one time registration only.
vi) It must be ensured that full flat is registered and no portion of flat
shall be allowed to be registered.
vii) The concession is applicable only to Stamp duty.
C&I.G’s Endt.No.S1/19890/2008, dt.01-01-2008.
Composite Value:-The M.V. Committee shall also fix composite

values/covering land and structure on square feet basis for
Apartments/Flats/Portion of a multi-stored building or part of
Such structure to which the provisions of the A.P. Apartments
(Promotion of construction and ownership) Act, 1987 applies.
Composite values come into force w.e.f. 1-8-2010
G.O. Ms. NO.720 Rev. (Regn-I) Dept. dt.30-07-2010)
TRANSFER DUTY
1. TRANSFER DUTY IN MUNICIPAL CORPORATIONS AND

MUNICIPALITIES IN A.P.:- Tax on transfer of property in Municipal
Corporations has been fixed 2% without any deduction towards collection
charges on all the sale deeds of flats/Apartments w.e.f. 1-07-2005.
(G.O.Ms.No.625, Mpl. Admn. & Urban Development (TCI) dept. dt. 27-
6-2005)
2. TRANSFER DUTY IN PANCHAYATS IN A.P:- Super session of the

earlier orders/notifications issued on the subject, the Governor of A.P.
hereby fixes the duty on transfer of property in respect of
Flats/Apartments in Panchayat areas at 2% with effect from 1-7-2005.
(G.O.Ms.No.239 Panchayat Raj and Rural Development (PTS.III) Dept.
dt. 30-6-2005, Notification-II) Page 175 of A.P.S.R’s Assn. Diary, 2006.
Clarifications
1. Flats/Apartments:- G.O.Ms.No.1127 dt.13-6-2005 read with
G.O.Ms.No.625, dt.27-6-2005 and G.O.Ms. No.239 dt.30-6-2005 extends to
the entire State of A.P. irrespective of the location of the property.
Property situated any where in A.P. is chargeable to 5% stamp duty
uniformly if it falls under sub clause (I) to (IV) of clause D of Article 47 A
of Schedule-IA to I.S.Act, i.e., the uniform rate of 7.5% (5% stamp duty +
2% T.D + 0.5% RF). C&I.G’s Circualr No.S1/14060-A/2005, dt.28-10-
2005. Page 179 of A.P.S.R’s Assn. Diary, 2006

SALE IN FAVOUR OF MORTGAGEE
SECTION 24 OF I.S.ACT,1899:-Where any property is transferred to any

person in consideration, wholly or in part, of any debt due to him or
subject either certainly or contingently to the payment or transfer of any
money or stock whether being or considering a charge or encumbrance
upon the property or not, such debt, money or stock is to be deemed the
whole or part, as the case may be of the consideration in respect of
whereof the transfer is chargeable with advalorem duty:
Provided that nothing in this section shall apply to any such

certificate of sale as is mentioned in Article 18 of Schedule I or Article 16
of Schedule-IA as in the case may be.
EXPLANATION:-In the case of sale of property subject to a mortgage or

other encumbrance, any unpaid mortgage money or money charged,
together with the interest (if any) due on the same, shall be deemed to be a
part of the consideration for the sale:
Provided that, where property subject to a mortgage is transferred
to the mortgagee, he shall be entitled to deduct from the duty payable on
the transfer the amount of any duty already paid in respect of the
mortgage.
CLARIFICATIONS
1. SALE IN FAVOUR OF MORTGAGEE along with another property
also included – No concession allowed. (R.G.1937/153)
2. Abatement may be allowed of the un discharged amount made up

of principal and interest subject to the limit of the duty paid on the
original mortgage. (R.G.1936/50, Pro. 672 G1, dt. 1-12-41)
3. Concession allowable on the un discharged principal amount only.

The orders issued in Procgs. No.R.G.1936/P.50 still holds good.
(R.G.1940/196, Procgs. No.672 G1, dt.1-12-41).
4. Sale with indemnity in favour of mortgagee- Stamp duty payable

as on Conveyance minus duty already paid on mortgage. (R.G.
1939/54)
5. In case of Sale in favour of Mortgagee- Sale stamp minus Mortgage

stamp but not stamp on sale consideration minus Mortgage stamp.
Original deed of mortgage should be produced for inspection at the
time of registration. (R.G.1940/102)

6. A holds certain property on lease. He mortgages his lease hold
right to B. Subsequently, he transfers his lease hold right to B.
Concession under Sec.24 of the I.S.Act, is applicable.
(R.G.1938/128).
7. ‘A’ purchased certain property from Court sale auctioned for non
payment of Mortgage amount to B. Subsequently, ‘A’ sells the
property to ‘B”, the original mortgagee. The consideration is
Rs.20000/- discharge of the balance of Mortgage amount
(Rs.15000/-) due to ‘B’ under original Mortgage. The original ‘M’
was for Rs.30000/- concession applicable to the outstanding
amount of Rs.15000/- and not to Rs.30000/- the original Mortgage
amount. (R.G.1933/100).
8. Entire Mortgage amount discharged. Sale in favour of one of the

mortgagees-Concession not applicable as the amount due to the
other mortgagee is unpaid. ( 318 G1, dt. 1-6-37).
Note:- In case Sale favour of Mortgagee, application under Sec.16 shall be

obtained from the party and add a certificate on the Sale deed.
CERTIFICATE
I hereby certify that on the production of the mortgage deed

executed in favour of the vendee in respect of property dealt with
herein I have satisfied myself that the stamp duty of Rs……..has
been paid therefor.
DATE SIGNATURE OF S.R
9. S.O.480(i):-In case of sales in favour of Mortgagees, both the

applications under Sec.16 and 41 should be filed in the file of
petitions.

41. ADDITIONAL OR SUBSTITUE SECURITY
Meaning:- Where additional property is offered as security for the debt

already received through a duly stamped deed of mortgage, by way of
further assurance, it is called “Additional Security” falling under Art.35(c)
of Schedule-IA.
STAMP DUTY Article 35(c) of Schedule-IA

w.e.f 1-6-74 (Act. NO.20 of 1974)
When a collateral or auxiliary or 0.3% on the secured amount

Additional or substituted security (Rs.3/- per every 1000/- or
by way of further assurance part thereof)
for the above mentioned purpose
where the principal or primary
security is duly stamped
CLARIFICATIONS
1. Portion of original Mortgage debts cleared by sale of some items of
Mortgage property. A fresh deed executed to secure the remaining portion
of the debt offering the remaining items of Mortgage property together
with fresh property substituted for the sold property. The fresh deeds only
auxiliary mortgage. No fresh consideration. (1935/181)
2. Mortgage deed being collateral or auxiliary or additional security or being

by way of further assurance-Duty reduced to Rs.30/- provided that duty
paid on the principal or primary security exceeds the amount specified.
(G.O.Ms.NO.525, Rvenue dt.31-5-1974, Item NO.51 of Notification 13)
3. S.O.333: The following documents are illustrative cases of “Additional

Security” falling under Article 35 of Schedule-IA of the Stamp Act:-
(i) ‘A’ and his son executed a mortgage deed for RS.700/- on 30th
December 1925, in favour of ‘B’. An amount of Rs.250 was paid
subsequently to the mortgagee from the amount fetched by the sale of
some of the properties included in the mortgage deed. Thus Rs.450/- only
remained unpaid and the above mortgagors executed another mortgage
deed on 6th June 1932 to the same mortgagee for the balance of RS.450/-
pledging the remaining properties covered for the previous mortgage
deed and substituting other properties for the properties sold. The second
deed, dated 6th June 1932 is a deed of additional security. (B.P.R.No.18,
Mis. 32, dated 20th January 1933)

(ii) Out of 19 items of properties given as security by a mortgage
deed the mortgagee released his rights in favour of the mortgagor in
respect of 8 items. A document (d) was executed by the mortgagor by
which certain new properties in the place of 8 items, and the remaining
eleven items of the properties previously mortgaged were offered as
security for the sum of Rs.9000 which was the unliquidated portion of the
amount of Rs.12750/- secured by the original instrument. The deed (d) is a
deed of additional security falling under Article 35 of Schedule-IA of the
Stamp Act. (B.P.R.No.679 Mis. Dated 9th November 1935).
Note:- In case of registration of Additional or Substitute Security the Registering

Authority shall obtain Application under Sec.16 of I.S.Act, and add the
following certificate on the Additional or Substitute Security deeds.
I hereby certify that on the production of the original instrument I have

satisfied myself that the stamp duty of Rs….. has been paid therefor.
Date: Signature of Registering Officer.

42. TRANSFER
STAMP DUTY Article 53 of Schedule-IA.

3% Subject to Max. Rs.30/-
w.e.f 1-6-74 (Act. No.20 of 19740
REGISTRATION FEE 0.5% on the interest

transferred.
EXEMPTIONS
Transfer by Endorsement;
(a) of a bill of exchange, cheque, or promissory note;
(b) of a bill of lading, delivery order, warrant for goods, or other

mercantile Document of title to goods;
(c) of a policy of insurance;
(d) of securities of the Central Government.
Clarifications
1. Transfer of Decree:- When a decree of civil court transferred by sale, it
should be stamped as a conveyance under Art.20 of Schedule-IA of I.S.Act.
(B.P.1292, 9 May 1883, Illustration 3 under Article 23 of Schedule-IA,
Page 93 of Madras Stamp Manual.)
Article 20 of Schedule-IA as amended by Act, 22 of 1971

contemplates payment of stamp duty either on the Market Value of the
property or on the consideration whichever is higher.
As per clause 26 of Sec.3 of General Clauses Act, ‘immovable
property’ shall include land, benefit to arise out of land and things
attached to earth. A mortgagee’s interest may come within the meaning of
expression “benefits to arise out of land” in the General Clauses Act.
In view of the fact that the Mortgagee’s interest is considered as

immovable property the document in question i.e., transfer of mortgage
decree will also come under the definition of immovable property. As
such it is held as a “Conveyance of Court Decree” and Sect 47-A of I.S.Act,
is applicable.
In this case the consideration is Rs.60000/-and the decretal amount

is stated as Rs.110000/-. As such the document is chargeable with Stamp
duty of Rs.5500/- on the Market Value of Rs.110000/-(decretal amount)

which is higher than the consideration amount of Rs.60000/- under
Article 20 of Schedule-IA. (I.G’s No.S2/12548/77, dt.19-8-77) Page18
2. Transfer of Pronote:- Transfer of Pronote is treated as Conveyance and

liable to Stamp duty under Art.20 of Schedule-IA of I.S.Act, (B.P.192, 19th.
May, 1897, Illustration 8 under Article 20 of Schedule-IA)
3. Transfer of Mortgage:-Transfer of several mortgages in a single

instrument- aggregate of the duties. (1904/22)
4. Transfer of Mortgage in favour of Son:- Transfer of Mortgage in favour

of sons without consideration is a Settlement. (R.G. 1944/65)
5. Transfer of Agreement relating to Deposit of Title deeds:- Transfer of

Agreement relating to deposit of title deeds – Held as conveyance and
indemnity bond. (R.G.1944/92)
6. Transfer of Mortgage:-According to Article 53 (b) Schedule-IA to the

I.S.Act, transfer (whether with or without consideration) of any interest
secured by Mortgage deed is charged to stamp duty as per items (i) (ii)
under the said sub-article. Therefore consideration have no relevance for
the chargeability of Stamp duty in such transfers.
In view of the above fact that there is no separate article under the
Table of fees, fee has to be levied on the Value of the interest transferred.
(I.G’s Procgs No.G4/3587/81, dt.23-3-81).
7. Transfer of Trust Property:-Transfer of minor’s property by guardian

falling to the share of the minor under partition was held to be transfer of
trust. (P.396/5-6-37, P.454/25-6-37)
8. Transfer of Management of School:- Transfer of management of the

school to the District Board by the trustee is only a transfer from one
trustee to another Board. L.Dis. P.7030/48, dt.3-1-49)
9. Transfer of minor’s Property:- The executant who was a trustee to

minor’s properties transfers them to the minors after they attain majority –
Held transfer of property from trustee to beneficiary. (P.737/11-10-32,
P.823/30-10.35)
10. Transfer of trust property :- Transfer of trust property from managing

trustee to the further trustee- Held to fall under Art.53 (d). (S3/34563/66)

43. TRANSFER OF LEASE

w.e.f 1-6-74 (Act. No.20 of 1974)
Transfer of Lease by way of Assignment : 5% on the consideration or

and not by way of under-lease. Market Value equal to the
amount of the
consideration for the transfer.
REGISTRATION FEE : 0.5% on the consideration, if no

Consideration is expressed, on
the value Of original Lease
(S.O.402)
CLARIFICATIONS
1. Transfer of Lease and transfer of arrears of rent apportionment of rent
from out of the total rent. Stamp on the original –Transfer of portion of
Lease. (R.G.1939/191)
2. Transfer of Lease and Agreement:-(S.O.330) A document purported to be

a transfer of lease for Rs.50/- with a stipulation to retransfer the same on
payment of a certain consideration amount within a period of two years
from the date of execution of the deed. This document was held to
comprise two transactions under section 5 of the Stamp Act, viz., transfer
of lease and Agreement to retransfer.

44. T R U S T.
Interpretation clause-Trust:- A “trust” is an obligation annexed to the

ownership of property, and arising out of a confidence reposed in and accepted
by the owner, or declared and accepted by him, for the benefit of another, or of
another and the owner:
“auther of the trust”; “trustee”; “beneficiary”; “trust property”; “beneficial

interest; “instrument of trust”:- The person who reposes or declares the
confidence is called the “author of the trust”; the person who accepts the
confidence is called the “trustee”; the person for whose benefit the confidence is
accepted is called the “beneficiary”; the subject matter of the trust is called “trust
property or trust money”; the “beneficial interest” or interest” of the beneficiary
is his right against the trustee as owner of the trust-property; and the instrument,
if any, by which the trust is declared is called the “instrument of trust”. (Sec.3
of the Indian Trusts Act, 1882)

w.e.f 1-4-1990 (Act. No. 22 of 1989)
A. Declaration of- of, or concerning any : 5% for a sum equal to Property

when made by any writing, the amount or value not being a
will or a declaration as of the property concerned,
Provided in Sec.2(24) as set forth in the Instrument, but
Not exceeding two hundred
Rupees. (Rs.200/-)
B. Revocation of- of, or concerning : 5% for a sum equal to

any property when made by any the amount or value of the
instrument other than a will property concerned,
as set forth in the
instrument, but
not exceeding one
hundred rupees.(Rs.100/-)
REGISTRATION FEE : 0.5% on the amount or

value of the property
concerned.

Trust.

Trust.
3. Gift Settlement not a Trust:- A gift Settlement was executed by father

settling the property worth Rs.40000/- in favour of his minor son. The
father says that he would maintain and look after the needs of the son.
The property was settled in favour of the minor son under the
guardianship of the grand-father (Mother’s father) after the demise of his
mother.
The Registrar felt doubt whether the document has to be charged to
duty as trust, besides settlement. Held Settlement only. There is no clause
attracting duty as “Trust” and that the said recital is incidental in the
settlement deed. (I.G’s No.S4/34690/76) Page65 of A.P.S.R’s Assn. Diary,
1995)
4. Trust deed held as Settlement:- Sri P.Narasa Reddy, resident of Kaza

village of Divi Taluq executed a trust deed in favour of his wife as he kept
the property in his wife’s possession appointing her as manager of the
family and the managing trustee as he was addicted to drinking and
other bad habits. This document was treated as Gift Settlement for
Rs.30000/- by the D.R.Machilipatnam. This was also confirmed by the
Board of Revenue in revision petition. (Board’s No.Spl/Q3/4312/75, dt.1-3-
76 I.G’s Endt. No.S1/8517/76, dt.16-6-76).

45. POWER OF ATTORNEY
(Information as to Powers of Attorney, please see page 340 to 344 of

Definition:-
1. Power of Attorney includes any instrument (not chargeable with a fee
under court-fee for the time being in force) empowering a specified person
to act for and in the name of the person executing it. (Sec.2 (21) of Indian
Stamp Act, 1899)
2. Power of Attorney includes any instrument empowering a specified

person to act for and in the name of the person executing it. (Sec.1A of
Powers of Attorney Act, 1882)
a) When executed for the sole purpose of procuring : TWENTY RUPEES.

the registration of one or more docts. In relation
to a single transaction or for admitting executions
of one or more such documents.
b) When authorizing one person or more to act in

a single transaction. : TWENTY RUPEES.
c) When authorizing not more than five persons

to act jointly and severally in more than one
transaction or generally. : FIFTY RUPEES
d) When authorizing more than five but not

more than ten persons to act jointly and
severally in more than one transaction or
generally. : SEVENTY FIVE RUPEES.
e) When given for consideration and : 5% ON THE

authorizing the attorney to sell any CONSIDERATION OR
property TO THE AMOUNT OF THE MARKET VALUE immovable
CONSIDERATION.
f) In any other case : TWENTY FIVE RUPEES FOR

EACH PERSON AUTHORISED.

g) When give for construction or : 5% ON THE MARKET VALUE
OF THE PROERTY. *
development of, or sale or
transfer (Added by A.P.Act. 21
of 1995 w.e.f. (in any manner
whatsoever) of, any 1-4-1995)
Immovable property.
*NOTE: - Stamp duty has been reduced to (i). Rs.1000/- when the G.P.A is given
in favour of family members, and
(ii) to 1% when the G.P.A is given in favour of other than family members (vide
G.O.Ms. No.1128, Revenue (Regn-I) Dept. DT. 13-6-05 w.e.f. 1-7-2005)
Explanation: - For the purpose of this article, more persons than one when
belonging to the same firm shall be deemed to be one person.
Exemption:
Special Power of attorney through which the buyer authorizes his
representative to submit formats with Photographs along with his finger
prints under Section 32(a) of I.R.Act,1908-Stamp duty remitted full.
(G.O.Ms.No.297 Rev (Regn-I) Dept. dt.25-3-2004) Page 420 of A.P.S.R’s
Assn. Diary,2005
Registration Fee:
i. Powers falling U/Art.42 (a) to (d) and (f) of Sch-IA………………Rs.100/-
w.e.f.1.1.2002 & 1.12.2005
ii. U/Art.42 (e) of Schedule-IA……………………………………….Rs.1000/-

w.e.f.1-12-2005
iii. U/Art.42 (g) of Schedule-IA………………………………………Rs.1000/-

w.e.f.1.1.2002 & G.O.Ms.No.2045 dt.28-11-2005).w.e.f.1.12.2005
1. Diff. between Special and General Power: - A power of Attorney may be

executed in favour of one person or in favour of two or more persons. A
power in regard to a single transaction is known as Special Power of
Attorney. A power of Attorney authorizing an agent to act generally or in
more than one transaction is called General Power. The stamp duty
payable is different in each case.
(Under heading Elucidation in page 57 of A.P.S.R’s Assn. Diary, 1995)

2. When required Attestation:- (S.O.594(2)) The authentication (Attestation)
required when the principal authorizes the agent to present on his behalf
the document or documents executed by him, in the concerned
Registration offices under Sec.33 of the Indian Registration Act, to admit
execution and do the allied acts therefore.
Note: - A Registering Officer should not attest a power of attorney not
connected with registration. (R.R.54). He may register such power of
attorney.
3. When required Registration:- (S.O.594(2) The Registration is required

when the principal authorizes the agent to do some other acts excluding
those mentioned above viz., to execute documents on his behalf and get
such documents registered or to receive amounts due to the principal in
Courts etc.
4. When required both Attestation and Registration:-S.O.594 (2) both

authentication (Attestation) and Registration is required when the
principal authorizes the agent to do the acts mentioned in S.No.2 and
S.No.3 above. Then the Registration officer has to first authenticate and
then registers such power of attorney.
Illustration:- ‘G’ empowered by means of a power of attorney, his agent
‘H’ to appear on his behalf in Civil Courts to contest the suits pending to
execute necessary documents, get them registered and also to file them in
the relevant courts. ‘G’ also authorized ‘H’ to procure registration of the
documents executed by him (G) in the concerned Registration offices and
do all acts necessary on his behalf to complete their registration.
5. Attestation Endorsement :-( Rule 49(i))

NO…........of 20..
Executed in my presence (at ) this……….day of ……….20… (and

telugu date) by A.B, who is personally known to me or whose identity is
proved by (signature of) C.D (with addition) and (signature of) E.F, (with
addition).
Signature of registering officer
(Big Seal)
Thumb Impression:-(584(b)) When a finger impression is taken against
the signature of an executant of a power of attorney under R.R.49(i) or
under clause(a) of this order, the impression shall also be taken in the
thumb impression register.

6. Fee for Attestation: - Rs.100/- Attestation of either special or a general
power of Attorney. (Article 2(xvi) of Table of fee.(Account-B)
7. Fee for filing of power:- Rs.10/- for filing of Special Power of Attorney
produced with or in connection with a document for registration if it is
not been registered or attested by the Registering officer.(Article 10(d)
read with Note under Article 10) (Account-B)
7. S.O.581:- Registering officers are authorized to attest power of attorney

executed in the Andhra Pradesh State for the registration of documents in
Jammu and Kashmir.
8. S.O.583 (a):- Every power to be attested must, under section 33(1) (a) of
the Act, be executed before a registering officer. The only exception to this
rule is when a power of attorney is executed by a person exempted under
the proviso to that section from attendance at a registration for execution
of the power (Registration Rule 49(ii)).
9. Power Not compulsory registerable:- When a document is signed by the
agent on behalf of the Principal the Registering Officer need not insist
upon production of registered power of attorney. Because according to
R.R. 56(ii) the agent is deemed to be the executant for all purpose except
indexing of the document. (See also S.O.592 and pp.134 & 135 of
Indian Conveyancer by P.C.Mogha 1978 Edn.)
10. S.O.584:-The left thumb impression of executant of attested power of

attorney should be taken against his signature and in T.I. Register.
11. S.O.585:- When a power of attorney is executed by a person in more than

one capacity he must be required to sign separately under each capacity.
But it is not necessary to bring out the dual capacity of the executant in the
endorsement of attestation under R.R.49 (i).
12. S.O.593 & 598:-Power of attorney for deposit or withdrawal of sealed

covers containing will need not be attested (S.O.593) but those for
presentation of appeals and applications U/Sec. 72 & 73 of the Act. should
be attested. (S.O.598)
13. Acceptance of Attested Power:-(S.O.589) When a power has been attested
by an officer and there is nothing on the face of it to show that it has not
been properly attested, it shall be accepted and acted upon by the
receiving officer. Any defect in the procedure of the attesting officer, e.g.,
omission to affix the seal or the date, is not a valid ground for refusing to
accept the power.

14. Certified Copy not accepted:-S.O.591: A certified copy of a power of
attorney shall not be accepted and acted upon by a registering officer
unless it is an attested copy of a General Power deposited in a High Court
under Sec.4 of Powers of Attorney Act.
15. One of the principal in the power is died or cancelled (Ruling ‘D’ under
S.O. 595):-
Four persons jointly executed a power of attorney authorized an agent to
present for registration of documents executed “by all or by some” of
them. This power, which was executed and authenticated in the manner
required by section 33 of the Indian Registration Act and presented to the
Sub-Registrar along with a document to be registered, was repudiate by
two of the executants who declared that they had cancelled it. The
question was whether the power of attorney could be recognized and
whether the document presented for registration under its authority could
be registered.
The Advocate-General gave the following opinion:- “The registering
officer was right in refusing to act upon the power of attorney presented
to him, seeing that one of the four persons who executed it has died or
cancelled it and another has given notice that it is no longer in force”
16. Power of Attorney is revoked on the death of the Principal:-A Power of

attorney given jointly by several persons is also revoked by the death of
one of them. (S.O.595 E (2). So the Registering Officer should inquire
whether the Principal is alive when an agent appears with a Power of
Attorney. (S.O.597).
17. Sale deeds executed by the Agent, Clarification:-Once an Agreement

cum GPA is registered, only the person who is authorized by the Principal
to sell can execute documents on the Principal behalf. In the absence of
any delegation of power to assign or execute the documents. Any other
agent though authorized by company through a resolution passed by the
company cannot be allowed to execute the sale deed on behalf of the
Agent and adjustment of stamp duty under Sec.16 of I.S.Act shall not be
allowed.(C&I.G’s Circular Memo No.S2/7943/04, dt. 22.04.2004) Page 411
of A.P.S.R’s Assn. Diary, 2005, These orders were modified in Sl.No.18.
18. Another Clarification on the above Issue:- It is therefore hereby

instructed that the clarification issued in the Memo No.S2/7943/04, dt.22-
04-2004 is holds good in cases where the agreements to sale cum GPA are
executed in favour of individuals only and not in favour of the
Companies. In the cases where agreements to Sale-Cum-GPA are executed
in favour of the Companies represented by any authorized person, either

by the same representative or any other representation duly authorized by
the Board of Directors of the Companies through resolutions making
substitutes as agents. The instructions issued in the above memo stand
modified to the extent. (C&I.G’s Circular Memo No.S2/7943/2004, dt. 8-7-
2004, Page412 of A.P. S.R’s Assn. Diary, 2005)
17. File of Powers of Attorney (S.O.599) :-( a). In each registration office a file
shall be maintained in which shall be filed in the chronological order in
which each paper is received or prepared.
(i). Powers of attorney presented under Registration Rule 50
(ii). Abstracts of power of attorney prepared under Registration Rule 55(i).
(iii). Transactions filed under Registration Rule 17(ii).
(iv). Commission orders and the accompanying sets of interrogatories and
replies referred to in Order 678(c).
(v). Covering letters received from officers or functionaries mentioned in
section 88 of the Indian Registration Act, 1908, and similar letters received
from persons exempted from personal appearance under other
enactments.
(vi). Depositions forwarded by commissioners under order 605.
(b). These papers shall be assigned serial numbers in the order in which
they are filed, the serial numbers running by years.
18. S.O.602 (b):- Intimations of revocation of powers of attorney shall be

filed in the file of petitions after they are noted in the register of
“Revocation of Powers of Attorney”.
19. Intimation of Revocation:-Intimation of revocation of power of Attorney

should be acted upon even if received by post. (I.G’s No.949/15-1-24
(Calicut)
20. Fee for notice of revocation: - Rs.10/- (Articale10 (e) of Table of fee)
21. S.O.420 (a)(i)(ii):-

(i). The fees for the intimation shall be levied in addition to the postage
charges for sending intimations of the revocation of the power of attorney
to other offices, in case such intimations are required to be sent to other
offices.
(ii). No notice fee is leviable when a power of attorney is revoked by a
document presented for registration unless a separate notice is given in
addition to the document presented for registration.

Clarifications
1. ‘A’ authorized his agent to act in the matter of transfer of Patta before a
Collector. The document is a power of attorney falling under Art.42 (b).
(Note 2 on Page 244 APSM)
2. ‘A’ authorized ‘B’ to obtain copies of certain papers form Collector’s

records. It must be stamped under Art.42 (b). (Note 5 on Page
245 APSM)
3. Power of attorney authorizing certain persons to sign abkari permits on

behalf of the executant should be chargeable under Art.42(c). The power
was to sign a single class of transaction, not a single transaction.
(Note 12 Page.246 APSM)
4. Power of attorney authorizing B to transact wholesale business of

wholesale depot for one year is chargeable under Art.42(c). (Note 13
page. 246 APSM)
5. Power of attorney authorizing a person to do all things necessary to

complete the execution of a decree is a General Power. (Note 14
page.247 APSM)
6. Power of Attorney executed by a pensioner authorizing the agent to

receive arrears of pension and future pension is a GPA. (Note 22
Page.249 APSM)
7. Power of Attorney given by an assessee in favour of an agent who is not

an advocate but S.T or I.T.Practitioner should be stamped as a power of
attorney under I.S.Act. not under C.F.Act.
(Note 23 page. 249 APSM)
Note: - Such a power is chargeable as a GPA vide B.P.Rt.No.1910/70,
dt.29-8-70, SA1/15075/69, dt.14-9-70, 24-1-70 and 8-1-71. W.P 2816//73 of
APHC (I.G’s file No.SA1/8958/73).
8. Power of attorney authorizing the agent to procure registration of a

document executed by the principal and execute and file a P.T.A. should
be stamped under Art.42 (a) & (b) with aggregate duties under Sec.5.
(R.G. 1937 P.212)
N.B: P.T.A should be signed only before the Registering officer.
9. Irrevocable Power: - A clause to the effect that the power of attorney is
irrovacable does not alter the nature of the transaction. Such a clause need
not be stamped as an agreement.(I.G’s Procgs. No.S2/8950/73, dt.29-4-74).

10. Power clause is contingent in L.I.C Mortgage: - L.I.C. Mortgage
containing power of attorney clause treated as a contingent clause. Held
mortgage only and not power for consideration. (I.G’s
Procgs.No.S3/14729/86, dt.27-8-88)
11. Power of Attorney treated as Power for consideration: - Irrevocable

Power of attorney in favour of Syndicate Bank, kurnool to collect the dues
owned to him by M/s. Rayalaseema Containers Ltd., and M/s.
A.P.Corbide Ltd., and a stamp duty of Rs.20/- was charged on each
document. As per the recitals of the doct, the Syndicate Bank advanced a
sum of Rs.45000/- to the executants against their contract work stipulating
the condition that he should execute an irrevocable power of attorney in
favour of the Bank for the purpose mentioned in the doct. The document
empowering the Bank to recover the remuneration to which they are
entitled on the gross collection in accordance with their rules of business
and appropriate the moneys received by them towards the money payable
by the principal to the Bank. The Bank authorizing the creditor to collect
dues of the Principal. Held power of attorney for consideration though it
does not authorize the agent to sell immovable property. (Govt.
Memo. NO.1831/U2/82-3, Rev. dt.3-2-83—I.G’s No.S3/6753/83, dt.22-3-83).
12. Document executed by the agent can be presented for registration by

another agent appointed for the purpose. The words “Person executing”
used in Sec.35 do not mean person signing the document. (R.G. 1936
Page.55)
13. Power of attorney addressed to a particular Sub-Registrar cannot be acted

upon by another Sub-Registrar. (Procgs. No.18/26-4-1928)
14. Copies of GPA: - Copies of GPA should be obtained for documents

executed by agents and filed in a separate file. (I.G’s Procgs.
NO.G1/24080/A/89, dt.8-11-1989).
15. Revocation of Power after execution of document: - Document executed

by an agent on 14-4-1928. Power of attorney was revoked on 19-4-1928.
Document presented for registration on 27-4-1928. Agent empowered to
admit execution as it is only an obligation arising out of execution of
document during the currency of power of attorney. (Procgs.No.486/9-
7-1928 (Guntur). Procgs.NO.485/25-5-1935).
16. Agent cannot deny execution: - Agent under GPA cannot deny execution
of document under Section 35(3) (a) as the Section refers only denial of
execution by the person who purports to have signed the document.
(Procgs. NO.276-1/GL, dt.19-6-1953)

17. GPA by Two or More persons with no common interest:- It was clarified
that as per Article 42 of Schedule-IA of I.S.Act, Stamp duty on a power of
Attorney is chargeable not according to the number of persons executing
the document but according to the number of persons authorized and also
depending upon the nature of transactions for which they are authorized.
As such where a number of persons having a common interest in the
subject matter of the instrument execute a GPA, it liable to a single Stamp
duty and fees. However where there is no common interest the instrument
is liable to be stamped with the aggregate of the duties for as many
instruments as there are executants.
(C&I.G’s Memo No.S1/2244/92, dt.7-2-92, page 184 of A.P.S.R’s Diary,
2010)
18. Power of Attorney authorizing a single agent to take all steps necessary to
complete execution of decree in an single case. The document is
chargeable with a duty as General Power under Art.42(c) of Schedule-IA
(Note 18 under Art.48 of Schedule-I in page142 of M.S.M)
19. Where a Power of Attorney is executed in favour of a person for several

purposes, the duty on it should be levied as if separate Powers of
Attorney had been executed for each of the purposes for which the
document had been executed- Vide Sec.5 of I.S.Act. (Note 25 under Art.48
of Schedule-I in page143 of M.S.M).
Note:-Information as to Powers of Attorney gathered from page 340 to 344 of
and page from79 to 85 of A.P.S.R’s Assn. Diary, 1997)
VALIDATION OF POWERS OF ATTORNEY .
1. POWERS EXECUTED IN INDIA OUT OF A.P.:-(SEC.19A OF

I.S.ACT,1899) Every instrument mentioned in Stamp Act as chargeable
with duty under that schedule, which is executed out of the State of A.P
and relates to any property situated in the State of A.P. and received in
A.P is chargeable with duty mentioned in Schedule-IA of Stamp Act.
(Vide clause (bb) of Ist proviso to section 3. According to section 19-A any
instrument (other than receipt, pronote, bill of exchange etc., falling under
Central list) which has become chargeable in any part of India other than
the State of A.P. with duty under the Stamp law in force in the said state
and becomes chargeable with higher rate of duty in the State of A.P. under
clause (bb) of Ist Proviso to Section 3, then the amount of duty chargeable
on such instrument shall be the duty chargeable under Schedule-IA in
A.P, less the duty already paid on it in the State concerned.
All District Registrars are competent to validate the powers under
Sec.19A of I.S.Act.

2. POWERS EXECUTED OUT OF INDIA:- SEC 18 OF I.S.ACT,1899)
Every instrument chargeable with duty executed only out of India and not
being a bill of exchange or promissory note, may be stamped within three
months after it has been first received in India.
All District Registrars are competent to validate the powers under Sec.18
of I.S.Act.
i. Under this section, a Collector is bound to affix such stamps as

may be required by the party presenting the document, and it is
not his province to tender gratuitous advice. The Act provides for
adjudication as to the proper stamp on payment of a fee, and in
case of doubt application should be made to the Collector to
determine the duty under Sec.31. (Note 1 under Sec.18 of I.S.Act.)
ii. Where an instrument executed out of India is brought to the

Collector after the expiry of three months allowed by this section,
may, if he is satisfied that the omission to stamp it has been
occasioned by accident, mistake or urgent necessity, proceed
under Sec.41 and 42 to validate it. (Note 2 under Sec. 18 of
I.S.Act.)

46. W I L L
Introduction:- When a person dies intestate i.e., dies after executing a will
(testate/testament) the law applies is, ‘testamentary succession’. This part of the
subject, Law of will deals with ‘Testamentary succession of Muslims and Non-
Muslims i.e., Hindus, Christians and others. The provisions relating to Non-
Muslim wills are contained in Indian Succession Act, 1925.
Testamentary Succession:-Any Hindu may dispose of by will or other

testamentary disposition any property, which is capable of being so (disposed
by him or by her), in accordance with the provisions of the Indian Succession
Act, 1925, or any other law for the time being in force and applicable to Hindus.
(Sce.30 of Hindu Succession Act, 1956)
Definitions:- “Will” means the legal declaration of the intention of a testator

with respect to his property which he desires to be carried into effect after his
death.
(Sec.2(h) of Indian Succession Act,1925)(S.O.372)
“Codicil” means an instrument made in relation to a will, and explaining,

altering or adding to its dispositions, and shall be deemed to form part of the
will. (Sec.29(b) of Indian Succession Act,1925)
“Executor” means a person to whom the execution of the last will of a deceased
person is, by the testator’s appointment, confided. (Sec.2© of the Indian
Succession Act, 1925)
Meanings:- “Testator” the person, who makes/creates a will is called “Testator”.
“Legate”:- The person/persons, in whose favour, the will is created is called

“Lagatee”
“Legacy”:-The subject matter of the will is called “Legacy”. It is the property to

be distributed among the heirs.
“Executor”:- The testator, while executing the will, may appoint a person to
execute the will in accordance with its contents (after his death). He is called
“Executor”.
Stamp duty : Nil
Registration Fee : Rs.100/- (Art. 2(x) of Table of fee

Ingredients of Will:-The test of valid will are:-
(i) existence of intention to take effect after the death of the testator;
(ii) execution in accordance with the formalities prescribed by law.
(iii) revocability. (S.O.372)
Person capable of making wills:-Every person of sound mind not being a minor
may dispose of his property by will. (Sec.59 of Indian Succession Act,1925)
REVOCATION OF WILL
Will may be revoked or altered:- A will is liable to be revoked or altered by the

maker of it at any time when he is competent to dispose of his property by will.
(Sec.62 of Indian Succession Act,1925)
Comments under above section:- So long as a testator is living, he may at any
moment cancel his will and make a totally different disposition of his property.
This power he possesses up to the hour of his death, provided he is competent
then to execute a valid will. If an instrument is, on the face of it, of a testamentary
character, the mere circumstance that the testator calls it irrevocable does not
alter its quality.
Stamp Duty:-Instrument of canceling a will is exempted from chargeability of

Stamp duty. (Item No.52 of Notification 13)
Registration fee:- Rs.100/- (Art. 2(viii) of Table of fee.

46. IMPORTANT CIRCULARS ON MARKET VALUE
1. Market Value Scheme introduced w.e.f.16-8-1975 by inserting Sec.47-A

through Amendment Act 22 of 1971.
2. Court Sales:-Section 47-A of I.S.Act is applicable only to Court Sales but

not Certificate of Sales. (I.G’s Procgs.No.MVA/1130/75, dt.9-8-1975).
3. Mortgage by Conditional Sales:-The provisions of the Act 22/71 apply to

the deeds of Mortgages by Conditional Sales. (I.G’s Procgs.
NO.MVA/11130/75, dt. 25-8-75)
4. Gramakantam Survey Number:-Lands having survey numbers in the

document and described as “Gramakantam” (Village site) have to be
taken as house sites and the rates fixed for house sites have to be adopted.
(I.G’s Procgs. NO.MV/908/77, dt.20-08-77)
5. Value of trees:-When there is specific mention of trees in the document

the values of such trees should be ascertained. (I.G’s Procgs.
No.MV/585/77, dt.1-3-78)
6. Copies of Annexure-I-A:-Copies of Annexure-IA and I-B may be granted

to the Govt. Officers and copies of Annexure I-A alone may be granted to
private individuals. (I.G’s Procgs. NO.MV/613/77, dt.2-9-78).
7. Certificate of Sale:-Market Value is not applicable to Certificate of Sales

issued by the Courts. (I.G’s Cir. No.S3/21109/81, dt.4-4-83)
8. Sub-Registrars Collectors u/Sec.41 and 42:-Powers under Sec.41 and 42 of

Indian Stamp Act are given to the Sub-Registrars permanently.
(Published in A.P.Gazette-Part-ii No.8-page 225, dt.23-2-85)
I.G’s Procgs No.S1/32372/85, dt.13-6-85.
9. Signature of the Claimant in Annexure-IA: - The signature of the

claimant in Annexure I-A in the document need not be obtained but his
signature should invariably be obtained in the duplicate of Annexure I-A
to be preserved and filed. (I.G’s Procgs. NO.MV3/2880/85, dt. 26-11-1985)
10. Market Value should be specified for each item:-Market value should be
specified for each item separately in the document (Explanation 2 under
Rule 3 (1) of A.P.Stamp (Prevention of Undervaluation of Instruments)
Rules, 1975) (I.G’s Procgs. No. MV3/312/85, dt.28-1-86)

11. Adjoining higher rate adopted:- If the land described in the document is
wet, though it is noted as dry in the Basic Register, the adjoining wet rate
should be adopted (higher rate) (I.G’s Cir. Memo No.MV-3/373/86, dt. 2-
4-1986)
12. Calculation of M.V. to multistoried buildings: - (a) where a building

consisting of one or more floors is sold to different individuals (one floor
to each purchaser) site value has to be calculated to the extent of floor area
for each floor irrespective of the number of purchasers involved.
(b) Same principle will apply where a building consisting of one or more
floors is sold to the same individual.
(c) The same principle will also apply in the case of sale of
flats/apartments in multistoried building complexes. (also see item No.12)
I.G’s Procgs. NO.MV3/2788/85, dt. 6-12-1985.
13. Calculation of M.V. to multistoried buildings: - (a) Where one or more

flats in a multistoried building are purchased, value of the site to be added
to the market value of the building shall be to the extent of the rights
created in favour of the purchaser in the site together with the value of the
appurtenant land, if any, on which specific rights are created.
(b) Where the document does not specify any such right as above the
registering officer should ascertain by means of a deposition form the
executant/presentant the information necessary for calculating the market
value. If the information is not ascertainable or the parties refuse to
furnish such information, clarification as contained in the procgs.
No.MV3/2788/85, dt. 6-12-1985, dt. 6-12-1985 should be followed for
calculation of market value. (I.G’s Procgs. No.MV3/2788/87, dt.21-1-
1987).
14. Small bits of Agricultural land: Agricultural rate has to be adapted to

small bits of agricultural lands provided they are surrounded by
agricultural lands in all 4 sides. (I.G’s No.MV3/3802/1988, dt.23-1983).
15. Sale deeds executed by Housing Board:-The Governor of A.P.hereby

reduces the stamp duty payable by the allottees of the A.P Housing Board
houses by limiting the stamp duty to the amount arrived at on a
computation of the same only on the value of the houses finally fixed by
the A.P.Housing Board at the time of registering the transfer of title in
favour of the allottees. (G.O.Ms.No.522 Rev. (UU) Dept. dt.20-7-1988,
I.G’s Endt. No.2523/88/G1, dt.27-7-88)

16. M.V.apply to the plots allotted to the members in Coop House Building
Society:-When the House building Societies transfer plots to their
individual members, only transfer duty is leviable on the market value
existing as on the date of execution of the document, if proper stamp duty
and transfer duty is already paid at the time of registration of the sale
deed in favour of the Societies. (I.G’s Cir. Memo No.S3/33531/88, dt.21-1-
1988).
17. Market Value to the Lands sold in bulk and Small bits:-while
withdrawing the instructions issued vide I.G’s Procgs. No.MV3/977/85,
dt.4-9-1986 to insist the parties to adopt house site rate for agriculture land
if it is purchased for Non-Agricultural purposes by House Building
Societies, Industrial entrepreneurs, Educational/Religious Institutions,
Real Estate Agents etc., irrespective of the extent, revised instructions are
issued for strict implementation with effect from 16-8-1990.
The basic register market value rate per acre should be adopted
when agricultural lands are sold in bulk and minimum house site rate
should be adopted when they are sold in bits admeasuring 10 cents or less
(4 guntas or less). In case where agricultural lands are purchased in bulk
by Industries, Educational/Religious Institutions, Co-Operative Housing
Societies etc., the Registering Officers need not insist for adoption of house
site rate. However they should make sincere efforts to elicit the real
consideration involved in the transaction as it would generally be higher
than the basic register rates and stamp duty should be levied on such
higher rates only. (Para 7 of I.G’s Procgs. No.Mv1/20363-A/90, dt.10-8-
1990, Page 96 to 101 of A.P.S.R’s diary, 1991)
18. Market Value to small bits: - In partial modification of the instructions

issued in I.G”s Procgs. No.MV1/20363-A/90, dt. 10-8-90, it was instructed
that if small bits of agricultural lands admeasuring 10 cents or less (4
guntas or less) are sold for agricultural purposes, only agricultural market
value rate on acre basis should be applied for charging stamp duty etc.,
provided the said bits are surrounded by agricultural lands on all four
sides. (I.G’s No.MV1/2760/91, 16-2-91)
The above instructions have been completely withdrawn in respect
of rural areas and partly withdrawn in respect of urban areas (to the
extent of wet lands) for the small bits sold in respect of dry lands of urban
areas only i.e., Urban Agglomeration areas, Corporation, Municipalities,
Major Gram Panchayats and Mandal Head Quarters, the site rate should
be adopted if the bits are not surrounded by agricultural lands three
boundaries out of four boundaries. W.E.F.20-12-1992. I.G’s
Procgs.No.MV1/34372/92, dt.27-11-92.

19. M.V. to Open Terrance: - For calculation of market value for open terraces
70% of the House site rate fixed for the area/locality should be adopted.
(Para 8 I.G’s Procgs. No.MV1/20363-A/90, dt.10-8-1990).
20. Higher Values: - While revising the I.G’s Procgs. No.MV3/312/85, dt.27-
9-85, the following orders issued to implement w.e.f.16-8-1990.
The Sub-Registrar need not note the higher value if any, adopted by the
party, in the basic register. However he should note such higher values in
a separate register in the prescribed proforma communicated herewith.
The higher values noted in that register will not only indicated the
prevailing trend of market rates but also be helpful in periodical revision
of market values. ( Para 6 of I.G’s Procgs. No.MV1/20363-A/90, dt. 10-8-
1990)
21. Sale by APSFC along with third party: - When the auction purchaser and
APFC executed a sale deed in favour of other party the remission of
Stamp duty is not allowed. The stamp duty must be then levied as per the
market value. (I.G’ T.Dis.No.MV3/25792/99, dt.9-12-1999). (Doct.
No.39/99 of S.R.O.Jaggampet)
22.. M.V to the lands purchased by APSRTC:-Purchase of lands by

A.P.S.R.T.C for construction of Bus Station and Bus Depots and Staff
Quarters, the values fixed by the Board of the Corporation will be
accepted instead of the values as per the market value guidelines
provided the deeds are executed within Six months form the date of
approval by the Board as per Govt. Memo No.2102/U.2/76-2, dt. 28-7-
1976 read with Govt. Memo No.4483/U.2/82.4 dt.20-10-1983.
(Lr. Addressed to V.C and Managing director, APSRTC by the C&I.G in
Lr. NO.S2/35056/95, dt.12-1-96)
23.. Description of property:-Ensure that the property is fully described by

furnishing the house number/survey number/plot number of the
neighbor’s property as the case may be, along with the name of the owner
of such house/land /plot etc., furnishing of all these details is necessary to
identify the property and also to assess the Market Value besides helping
to issue E.C. (C&I.G’s Cir. Memo No.G1/19464/98, dt.21-9-1998).
24. 50% of deficit stamp duty u/sec.47-A remitted in Revenue Accounts: -

The issue has been examined in detail on the references received from the
subordinate officers, the following instructions are hereby issued.

A. To remit the said deposit amount under the Revenue Deposits falling
under Art.262 of A.P.Financial Code.
B. In the event of payment of Revenue Deposits to the parties concerned
i.e., after determination of correct value by the Collector U/Sec.47-A of
I.S.Act to follow the Treasury Rules 10 & 16 of A.P.Treasury Code.
C. In cases where only a part of the amount is repayable to the party i.e.,
after the determination of the M.V by the Collector under Sec.47-A, he
shall withdraw the deposited amount from the Revenue Deposits and
remit the amount payable to Govt. to the usual Head of Account i.e.,
“Duty on Impressing Documents” immediately on receipt of Collector’s
orders and refund the balance to the party under prosper
acknowledgement. C&I.G’s Cir. Memo No.MV1/16255/98, dt.20-5-1999).
Head of Account for depositing of 50% Difference amount
Major Head 8443 Civil Deposits
Minor Head 101 Revenue Deposits
Sub Head 01 Revenue Deposits
25. Issue of M.V.Certificate in Suits Valuation:- A.P.Court Fees and Suits

Valuation Rules,1987 were communicated by the I.G. in
Endt.No.MV1/33175//90, dt.24-2-98 and asked to furnish valuation
certificate to courts as well as to the parties so as to enable them to
collect/pay court fees on the M.V.Guidelines values of this department.
26. Issue of Market Value Certificates in Suits:-Instructions have been

issued in C&I.G’s Cir. Memo No.MV2/9991/82, dt.22.2.1987 for issue of
valuation certificate by the Registering officers in connection with the suit
involved in the court for paying court fee on the value of the property.
Taking advantage of the said instructions, some parties are
claiming valuation certificates by showing abnormal higher rates in their
applications and insist to issue of Valuation Certificate with their values
and are being used for claiming compensation in respect of land
acquisition cases. Banking on the said certificates compensation was also
paid at enhanced rates in certain cases.
To curb this practice, the D.Rs are requested to take steps to issue
Valuation Certificate to the applicants by furnishing both the values
therein i.e.
a) The value as per M.V.Guidelines Register maintained in the office.
b) The Values as quoted by the party.
(C&I.G’s Cir. Memo No.MV5/13484/98, dt.28-1-2000).
27. Valuation of Machinery:-The value of the machinery as declared in the

books of accounts or the value of machinery as per valuation certificate
issued by the approved valuer or the value as declared in the annual

balance sheet of the Institution or as disclosed in the ITCC as written
Down Value (WDV)/net asset value under Sec.230A of I.T.Act, 1962
whichever is higher shall be taken into account for levy of Stamp
Duty/Registration fee.(C&I.G’s Cir.Memo NO.MV2/10370/03, dt. 31-5-
2004)
28. Houses transferred to by A.P. Housing Board to the third parties:-The

Housing Board allowed to transfer the Houses to the third parties on
behalf of original allottees. (G.O.Ms. NO.67 Housing (HB-II) Dept. dt.8-9-
2001).
29. Houses transferred by A.P.Housing Board to the Third Parties:- The

Governor of A.P. hereby directs that the stamp duty payable in respect of
houses transferred by the A.P.Housing Board in favour of third parties
shall be the stamp duty payable on cost price fixed by the A.P. Housing
Board for the houses allotted to the original allottees and a further sum of
equivalent to 3% of market value of the property to the Registration &
Stamps Dept. and the remaining 4% to the A.P.Housing Board from the
7% of the market value of the House (Land + Building) collected by the
A.P.Housing Board as on the date of execution of the Document.
(G.O.Ms.No.551 Rev. (Regn.I) Dept. dt.28-4-2003, Page473 of A.P.S.Rs
Diary, 2004)
30. Regn. Fee to the Docts. Executed by the A.P. Housing Board to the third
parties:-Registration fee leviable upon the documents relating to transfer
of houses by the A.P.Housing Board in favour of third parties shall be the
allottees. (G.O.Ms.No.552 Rev. (Regn-I) Dept. Dt.28-4-2003, Page 471 of
A.P.S.Rs Diary, 2004)
31. M.V to Compound wall alone sold:-When a vacant site with compound
wall alone is sold, the value of the compound wall should be calculated as
per the rates prescribed previously and it should be added to the value of
the site. I.G’s Memo No.MV1/9184/93, dt.9-6-93.
32. Adoption of M.V. to documents executed by the VUDA: - In this case

document executed by the VUDA paying stamp duty for the cost of the
house fixed by them. The reference was made only to enquire and
determine the proper market value of the property. Hence, the Collector
U/sec. 47-A can accept the cost fixed by the VUDA as M.V of the property
instead of blindly passing orders accepting the valuation as per the
departmental guidelines.

In this connection all the D.Rs are directed to follow the provisions
of Sec.47-A strictly and determine the value of the property even by
accepting the cost fixed by the Government agency if there is no reason to
believe that the property is undervalued and keeping in view of the
amendment to Sec.47-A w.e.f. 1-5-1998. (H.C.Judgement W.A.No.1177 of
1999, C&I.G’s Cir. Memo No.MV5/19317/99, dt.4-10-1999.)
33. Sale plots or Houses by UDA:-Govt. has issued detailed procedure for
notification and allotment of Plots and Houses though auction by UDAs.
G.O.Ms.No.1183 MA & UD, dt.9-11-81, Page205 of A.P.S.R’s diary, 2010.
34. UDAs third party Registrations: - Govt. has ordered to collect the Stamp
duty on the documents executed in favour of third parties on cost of price
fixed by the UDA concerned for the Houses/Sites/Flats allotted to the
original allottees and a further sum equivalent to 3% of M.V of the
property to Regn. & Stamps Dept. and remaining 4% to the UDA
concerned form the 7% of the M.V of the House(Land+Building)/Site/Flat
collected by the UDA concerned as on the date of the execution of the
document and Registration fee shall be the fee payable on cost price fixed
by UDD concerned for the original allottees. (G.O.Ms.No.951, dt.24-11-
2004, Page205 of A.P.S.R’s Diary, 2010)
35. Value determined by the collector u/Sec.47-A need not be followed for
future transactions:-the values of properties determined by the collector
under Sec.47-A need not be incorporated in the basic registers or in the
extracts of the basic registers and they need not be followed for future
transactions. (I.G’s Cir. Memo No.MV/105/71, dt. 7-2-1978 (A.P.S.Rs
Diary, 1980)
36. Bid amount in the public auction may be taken as M.V:-It is clarified that
the bid amount in the public auction confirmed in the sale deed executed
by public authorities is to be taken as market value of the property for
assessment of stamp duty in the matter, as per the principle in the
decision of Hon’ble High Court of A.P in the case Smt. G.Usharani vs Joint
Sub-Regitrar-I, Chittoor. C&I.G’s Memo No.MV1/9871/2009-1, dt. 15-09-
09.
37. Composite Value to flats:-The M.V. Committee shall also fix composite
values/covering land and structure on square feet basis for
Apartments/Flats/Portion of a multi-stored building or part of Such
structure to which the provisions of the A.P. Apartments (Promotion of
construction and ownership) Act, 1987 applies. Composite values come
into force w.e.f. 1-8-2010
G.O. Ms. NO.720 Rev. (Regn-I) Dept. dt.30-07-2010)

48. M A R R I A G E S
HINDU MARRIAGE ACT, 1955
1. Hindu Marriage Act, 1955 comes into force with effect from 18th May,
1955. An Act to amend and codify the law relating to marriage among
Hindus.
2. Applicability Sec.2:- to any person who is a Hindu by religion in any of

its forms or developments, including a Virashaiva, a Lingayat or a
follower of the Brahmo, Prarthana or Aryasamaj.
To any person who is Buddhist, Jaina or Sikh by religion.
3. Age Limit (Sec.5 (iii):-the bride groom is completed the age of *(twenty
one years) and the bride the age of *(eighteen years) at the time of the
marriage.
*Substituted by Act. 2 of 1978 for “eighteen years” and “fifteen years”
respectively w.e.f.1-10-1978.
4. Ceremonies (Sec.6):- A Hindu Marriage may be solemnized in accordance

with the customary rites and ceremonies of either party thereto.
5. Presentation of Application (Rule 5(3):- Application for registration of

marriage shall be presented within one month from the date of
solemnization of the marriage.
6. Condonation of Delay: - If the application is not presented within the

prescribed period, the Dist. Registrar may, if satisfied with the reason
adduced for the failure to present it within the prescribed period, condone
the delay not exceeding 5 years, beyond that the Commissioner &
Inspector-General may condone the delay as per I.G’s Procgs.
No.BDM/1143/88, dt. 16-11-1988. Proposals submit to Govt. for
Amendment of Rule 5(3).
Amendment was made through G.O.Ms.No.95 Women and child
Welfare (WPT) Dept. dt.29-03-2007, I.G’s Endt. No.BDM/3583/95, dt. 24-
5-2007.
7. Registering Authority:-Appointment of all Sub-Registrars including Joint

Sub-Registrar in the Registrar’s Office in the State as Marriage Registrars
for registering Hindu Marriages in their respective Jurisdiction-Orders –
Issued. (G.O.Ms.No.958 Home (General-A)Det. Dt.26-06-1974, I.G’s Edt.
No.436/BD&M/74, dt.11-7-1974).

8. Marriage Registration at Private residence:-_ on the remarks called for
from the Registrar, majority of the Registrars are of the opinion that the
marriage records should not be taken for private attendance in view of the
fact that they are permanent in nature and that the procedure as laid
down in the I.R.Act, 1908 for registering the documents at the private
residences should be followed in respect of solemnization or registration
of marriages.
It is therefore ordered that the procedure laid down in the I.R.Act,
1908 and the rules made there under in respect of the registration of
documents at the private residences should be followed even in case of
solemnization or registration of marriages at private residences under Spl.
Marriage Act, 1954 and the Hindu Marriage Act, 1955, subject however to
the levy of fee and procedure specifically laid down under the Said Acts.
I.G’s Memo No.618/BD&M/76, dt.2-4-1977
9. Separate Register for Registration of Marriage:-Separate Register should

be opened for Solemnization or Registration of marriage at Private
Residence. (I.G’s Procgs. No.BD&M/13/82, dt.29-4-82. W.G.Registrar’s
Endt. No.1759/82/G2, dt. 17-5-82)
10. Registration of Inter caste Marriage:-For purpose of registration of inter

caste marriage under the H.M.Act, 1955 and Inter caste and Inter religious
Marriages under Spl. Marriage Act, 1954, the caste certificate issued by
Gazetted Officer, Member of Legislative Assembly, Member of Legislative
Council and members of Parliament shall be accepted and they shall be
produced before the Marriage Registrar.
G.O.Rt. No.2385 Home (Gnl-A) Dept. dt.5-10-76.
10. Amendment to Rule 15:-Existing note under Rule 15 shall be renumbered

as Note 1 and the following shall be added as Note 2.
Note-2:- However no fee specified in item (i) of the schedule of fee under
sub rule (3) of Rule 15 shall be charged in respect of Inter Caste marriages
solemnized or registered under the Act.
In form-A after Column 1 following shall be inserted namely IA Religion

and Caste of the parties.
In proforma-B (Marriage Register) below column 1 and 2 the following

column shall be substituted namely. 2A Religion and Caste of the parties.
G.O.Ms. No.1175 Home (General-A) Dept. dt. 5-10-76).

11. All Records except general correspondence preserve permanently:-As
per rule 18 of the Rules framed under the H.M.Act, 1955, all the records
maintained by the Registrar except one related to General correspondence
shall be kept permanently.
The D.I.G. Visakhapatnam pointed out that the records relating to
General correspondence required period of preservation.
After careful consideration and in exercise of the powers conferred
under Rule 19 of the rules framed under the said Act, the Registrar
General orders, that the records relating to General Correspondence
incorporated item (g) of Rule 18(1) shall be preserved for a period of
Twelve Years. (I.G’s Procgs. No.159/BD&M/73, dt. 5-3-1974 and C&I.G’s
Cir.Memo No.BDM/15300/2005, dt.9-11-2005.
12. Action on dissolution of marriage through Court Decree: - The

D.R.Krishna is informed that as no procedure is prescribed for the course
of action to be taken on copies of decrees either in the Act, or in the Rules,
it is sufficient if a not of the dissolution of the marriage is added in the
concerned Marriage Register, if the marriage has been registered under
H.M. Act, and if the marriage is unregistered, no action need be taken as
copies of order or decree of court. (I.G’s Memo No.767/BD&M/77, dt.24-
8-1977)
13. Amendment to H.M. Registration Rules:-

1. In rule 5, the words “or by the guardian or such party” wherever
they occur shall be omitted.
2. In sub-rule (1) of rule 6, the words “and the guardians” if any shall
be omitted.
3. (a)(i) in the Form-A- in the table Cols.”10 and 11 and the headings
shall be omitted and the cols.12, 13 and 14 and the headings thereof
shall be renumbered as cols. 10, 11 and 12 respectively.
(ii) In the paragraph under the Table for the expression, laid in
Sec.5, 6 or 15” the expression “laid in Sec.5 or 15” shall be
substituted.
(iii) the sentence, “if the wife is minor, signature of the guardian in
marriage at the time of marriage” at the end shall be omitted.
(b) In Form-B- Cols. Which were amended in Form-A same cols.
were amended in Form-B
G.O.Ms. No.7 Women’s Development, Child welfare & Labour
(Progarams) Development dt. 8-1-93.

14. Marriage between Indian National and Foreign National:-The Govt. in
Memo No.3478/WD.1/2004-1, dt. 19-11-2004 clarified that as per the
rulings of the High Court of Calcutta and Supreme Court, the Hindu
Marriage Act, 1955 does not require that the husband and wife must be
citizens of India. Even if the persons are not citizens of India, if they
satisfy the other requirements of the Hindu marriage Act, for a valid
marriage, the marriage will be valid and is entitle for registration.
(C&I.G’s Cir. Memo NO.BDM/10735/03, dt.15-7-2005, page 135 of
A.P.S.R; s Diary, 2006)
15. Corrections in Hindu Marriage Register:-According to Rule 8(2) of

Hindu Marriage Rules, no correction or alterations in material particulars
like name, age, date or place should be made in the Hindu Marriage
Register without obtaining the sanction of the Registrar-General. All the
District Registrars are hereby requested to direct the Marriage Officers to
be more careful in noting the particulars before issue of Marriage
Certificates. In future, if any mistake occurs in recording the entries either
in Marriage Register or in Marriage Certificate, due to the careless or
negligence of official staff, the District Registrar should take disciplinary
action against the concerned and also take remedial measures.
C&I.G’s Memo No.BDM/6016/2006, dt.15-6-2006.Page369 of A.P.S.R’s
Diary, 2010.
16. Corrections in Hindu Marriage Register:-It is ordered that any

application seeking sanction for the correction of Hindu Marriage
Registers data such as name, age, date of birth or place of marriage under
Rule8 (2) etc., must be forwarded by the individual only and not from any
other person even if the person who applies for the change is party to the
marriage like spouse. Hence all Registrars of marriage are therefore
requested to process appeals requesting for change under Rule 8(2)
keeping in view of the instructions issued in this memo. C&I.G’s Memo
No.BDM/3185/2007, dt.20-4-2007, Page 370 of A.P.S.R’s Diary, 2010.
17. Issue of Divorce Certificate by Regn. Dept. based on the Decree:-Issue of

divorce certificate by Registration Dept. based on the Decree of Divorce
granted by competent authority-It is instructed to record
annulment/dissolution of a previously registered marriage by court
decree at the foot note of Marriage Certificate and in Form (A) at the
request of the party and a certified copy can be granted free of cost only
for one time so as to facilitate the General Administration Dept. (GAD) to
attest the certified of Divorce. C&I.G’s Memo No.Marriages/4276/09,
dt.15-5-09, Page 415 of A.P.S.R’s Diary, 2010.

18. Fees:
1. Registration of Marriage : Rs.5/-
2. Copy of Extract of Marriage Register : Rs.5/- (Rule15 (1)
3. Search fee (current year) :Re.1/-
Any other for each year : Re.1/-
4. Application fee for search : Re.1/-(in the shape of Court fee)
5. Private Attendance : Rs.10/- (appropriated by the
Marriage Registrar)
Note:-No search fee shall be levied for granting a certified extract from the
Hindu Marriage Register on application at the time of Registration of
marriage.
SPECIAL MARRIAGE ACT, 1954

(W.E.F.9th October, 1954)
Introduction:-An Act to provide a special form of marriage in certain cases, for

the registration such and certain other marriages, and for divorce.
1. Application (Sec.3 (2):- citizens of India
2. Age limit Sec.4(c):- the male has completed the age of twenty one years
and the female the age of eighteen years.
3. Intended Marriage Sec.5:- When a marriage intended to be solemnized

under this Act, the parties to the marriage shall give notice thereof in
writing in the form specified to the Marriage Officer.
4. Publication of marriage Sec.6:- The marriage officer keeps the notices

given u/sec.5 with the records of his office and shall also forthwith enter a
true cop of every such notice in book prescribe for that purpose. Every
such notice to be published by affixing a copy thereof to same
conspicuous place in his office.
Where either of the parties to an intended marriage is not

permanently residing within the local limits of the district of the Marriage
Officer, the marriage officer shall also cause a copy of such notice to be
transmitted to the marriage officer of the district within whose limits such
party is permanently residing and the marriage officer shall thereupon
cause a copy thereof to be affixed some conspicuous place in his office.

5. Solemnization of Marriage Sec. 7(2):- After expiration of thirty days
from the date on which notice of an intended marriage has been published
under Sub Sec.(2) of Sce.6, the marriage may be solemnized, unless it has
been previously objected under Sub Sec.(1).
6. New notice when marriage not solemnized within three months Sec.14:-
Whenever a marriage is not solemnized within three calendar months
from the date on which notice thereof has been given to the marriage
officer as required by Sec.5, no marriage officer shall solemnize the
marriage until a new notice has been given in the manner laid down in
this Act.
7. Declaration by parties and witnesses Sec.11:- Before the marriage is

solemnized the parties and three witnesses shall, in the presence of the
Marriage Officer, sign a declaration in the form specified in the Third
Schedule to this Act, and the declaration shall be countersigned by the
Marriage Officer.
8. Registration of Marriages Celebrated in Other forms:- The marriage

shall be registered if a ceremony of marriage has been performed between
the parties and they have been living together as husband and wife ever
since, after fulfilled the condition laid down in Sec.15 and 16 of under
chapter-III of Special Marriage Act,
9. Appointment of Registrars:-Sub-Registrars appointed as Marriage

Registrars in their respective jurisdiction. (G.O.Ms.No.957 Home
(General-A) Dept. dt.26-6-74 Published in A.P.Gazette No.36 Part-I
dt.12-9-74.
10. Preservation of Records:-All the Sub-Registrars working under their

control to preserve the records relating to notices intended for marriage
under Sec. 16 of Special Marriage Act, they are also requested to follow
the instructions already issued in I.G’s procgs. No.159/BDM/73, dt.5-3-
1974. Vide item 11 under H.M.Act.1955.
11. Marriage between Indian National and a Foreign National:-The Hon’ble

High Court of A.P.in a case relating to solemnization of marriage under
Special Marriage Act, 1954 between an Indian citizen and foreign national
held that “since Section 4 of the Act which lays down the conditions
relating to solemnization of marriage under the Act, does not specifically
lay down that a marriage under the Act, cannot be performed between a
citizen of India and a person who is not a citizen of India, Registrar of
Marriages cannot refuse to register such marriages.”

Keeping in view the clarification issued by Govt. and the orders of
the Hon’ble High Court and also to mitigate hardships caused to the
parties and taking into account the difficulties expressed by the parties, it
is decided to implement with immediate effect the clarificatory
instructions issued by the Govt. in relation to H.M.Act,1955 and the
Hon’ble High Court with regard to registration of marriages between a
citizen of India and a foreign national under the Special Marriage Act,1954
respectively. (I.G’s Cir. Memo No.BDM/10735/03, dt.15-7-05, Page 135 of
A.P.S.R’s Diary, 2006)
12. Marriage Registration at Private residence:-_ on the remarks called for

from the Registrar, majority of the Registrars are of the opinion that the
marriage records should not be taken for private attendance in view of the
fact that they are permanent in nature and that the procedure as laid
down in the I.R.Act, 1908 for registering the documents at the private
residences should be followed in respect of solemnization or registration
of marriages.
It is therefore ordered that the procedure laid down in the I.R.Act,
1908 and the rules made there under in respect of the registration of
documents at the private residences should be followed even in case of
solemnization or registration of marriages at private residences under Spl.
Marriage Act, 1954 and the Hindu Marriage Act, 1955, subject however to
the levy of fee and procedure specifically laid down under the Said Acts.
I.G’s Memo No.618/BD&M/76, dt.2-4-1977
13. Separate Register for Registration of Marriage:-Separate Register should

be opened for Solemnization or Registration of marriage at Private
Residence. (I.G’s Procgs. No.BD&M/13/82, dt.29-4-82.
14. FEE 1. For every notice of intended marriage or application for regn.
Rs.2/-
2. For Solemnization or Registration of marriage Rs.10/-
3. For granting a certified copy of an entry Rs.2/-
4. for Solemnization or Regn. of marriage at private residence Rs.15/- (fee

appropriated by the Marriage Officer)

15. Christian Marriages by Roman Catholic Priest:-C&I.G
Lr.No.BDM/1998/2006, dt.21-2-2006: through this letter addressed to Vicar
General Archdiocese of Hyderabad regarding the Marriages Solemnized
by the Roman Catholic Priest is valid Marriage, the C&I.G has informed
like this:- With reference to your letter it is informed that if they are
appointed by Govt. as in the case of Marriage Licensees under Indian
Christian Marriage Act, it needs no validation by Marriage Officers (DRs)
as they are Ex-Officio marriage officers. But at the end of the calendar year
they shall transfer the records to Registrar General for safe custody.

49. CONDONATION OF DELAY IN PRESENTATION/APPEARANCE OF
DOCUMENTS.
1. Time for Presenting Documents Sec.23 of I.R.Act:- Subject to the

provisions contained in Sec.24, 25 and 26, no document other than a will
shall be accepted for registration unless presented for that purpose to the
proper officer within four months from the date of its execution.
Provided that a copy of a decree or order may be presented within four
months from the date on which the decree or order was made, or, where it
is appealable, within four months from the date on which it becomes final.
2. Provision where delay in presentation is unavoidable(Sec.25):- (1) If,

owing to urgent necessity or unavoidable accident, any document
executed, or copy of a decree or order made in India is not presented for
registration till after the expiration of the time here in before prescribed in
that behalf, the Registrar, in case where the delay in presentation does not
exceed four months, may direct that, on payment of a fine not exceeding
ten times the amount of the proper registration fee, such document shall
be accepted or registration.
(2) Any application for such direction may be lodged with a Sub-Registrar,
who shall forthwith forward it to the Registrar to whom he is subordinate.
3. Delay in Appearance of executing party (Sec.34):- (1) Subject to the

provisions contained in this part and in Sec.41,43,45,69,75,77,88 and 89, no
document shall be registered under this Act, unless the persons executing
such document, or their representatives, assigns or agents authorized as
aforesaid, appear before the registering officer within the time allowed for
presentation under Sec.23,24,25 and 26:
Provided that if owing to urgent necessity or unavolidable accident
at such persons do not so appear, the Registrar in cases where the delay in
appearing does not exceed four months, may direct that on payment of a
fine not exceeding ten times the amount of the proper registration fee, in
addition to the fine, if any, payable under Sec.25, the document may be
registered.
4. Application for registration on payment of fine (R.R.37):- Application for

registration on payment of fines under Sec.25 and 34 shall be in writing. A
statement recorded from the party concerned shall be regarded as
equivalent to an application under those sections.

5. No Application necessary for condonation of delay:- Application for
Condonation of delay in presentation and appearance under Sec.25 & 34.
No application is necessary-Statement recorded from the party under
R.R.37 and 151(h) sufficient.
6. Application fee:-Application made to Registrar under Sec.25(2) and 34(4).

Rs.10/- Art. 10(a) of Table of fee.
7. Fine for delay in presentation or appearance u/Sec.25 and 34:-R.R.38

1. Delay does not exceed one week after 4 moths : one time regn. Fee
2. Delay exceeds one week not exceeds 1 month : Two times regn. Fee
3.Delay exceeds 1 month not exceeds 2 months : Five times regn. Fee
4 Delay exceeds 2 months not exceeds 4 months : Ten times regn. Fee
Note:- the fine shall be levied in addition to registration fee.
8. S.O.238.Date of Execution excluded:- In calculation of delay the date of

execution shall be excluded with reference to the provisions of Sec.9(i) of
General Clauses Act, 1897.
If the court or office closed on the last day of prescribed period, the
document may be allowed to present on the next working day.
8. S.O.239(a):- A Sub-Registrar with whom an application under section 25

or 34 is lodged shall forward the application to the Registrar along with a
statement in Form-Z and a copy of the deposition recorded.
9. S.O.242(a):-The executant must accordingly appear and admit execution

within eight months from the date of execution. If he fails to so appear, a
further period of four months for his appearance may be granted by the
Registrar on payment of fine under the proviso to Sec.34.
10. S.O.242(b):- The maximum period for presentation an instrument for

registration is eight months, the maximum period allowed for appearance
of executants is twelve months from the date of execution.
11. S.O.425(a) the fee under Sec.25 and 34 of I.R.Act,1908 shall be collected
from the party before the explanation submitted to the Registrar.
12. Endorsement shall be added after condone the delay (R.R.40(ii)):- On

receipt of condonation of delay orders from the Registrar, the Sub-
Registrar shall make an endorsement on the document above the
registration certificate in the following form and close the same with his
signature and date.

“Acceptance for Registration/admission to registration was
directed by the District Registrar of ……………......in his order
No…………………dated……………on payment of fine of Rs………..for a
delay of ………………..under section 25/section34 of the Indian
Registration Act, 1908,
Date: Signature of the Sub-Registrar.
FORM-Z
Application under Section 25/34 of the Registration Act.
1. Name of Office
2. Number, nature and value of document
3. Name of executant
4. Name of claimant
5. Date of execution
6. Date of presentation/appearance
7. Period of delay and reason there for with a note whether
the application or statement of the party is submitted.
8. Fee and fine collected.
9. Sub-Registrar’s Recommendation
10. Registrar’s Order.
Office
Date: Sub-Registrar.
13. Proforma for Register maintained under Sec.25 and 34:- Indian
Registration Act, 1908- Condonation of delay under Sec.25 and 34
maintenance of register in District Registrar Office-Proforma prescribed.
S.No. File No. Name of Doct. No. Nature of Date of Nature of- Rema-
S.R.O & Year delay receipt disposal rks
I.G’s Procgs. No.G1/24343/82, dt.14-8-84

50. THUMB IMPRESSIONS AND REGISTERS
1. Registration Rule 63:- A registering Officer may require any executant ,

claimant of identifying or other witness regarding whose identity he has
to satisfy himself but who is not personally known to him to affix in his
presence, whether such person can write his name or not the impression
of the bulb of his left thumb both in the register of thumb impression
register maintained in each registration office in the form shown in
Appendix-IV as well as on the document presented for registration.
2. Registration Rule 64:- If the left thumb does not give a clear impression or
is non-existent, the impression of any finger of the left hand shall be
obtained. Failing this, the impression of the right thumb, or if that also
non-existent or deformed of any finger of the right hand, shall be taken. In
all cases the digit and the hand used shall be specified next to each
impression taken on the document, and in cases where a digit other than
the left thumb is used the digit from which the impression is taken and the
hand shall be specified below the impression in the thumb impression
register with a note explaining why the impression of that particular digit
was taken.
3. Impression dispensed with in case of leprosy person. R.R.65:- Thumb

impression shall be dispensed within the case of a person suffering from
leprosy or contagious disease. In such cases a note should be entered in
the register of thumb impressions explaining the circumstances under
which it has not been obtained.
4. S.O.540 (b):-When ever Thumb Impression of person is dispensed with,

the signatures of the identifying witnesses should also be obtained in the
Thumb Impression Register, suffixing the words IW1 and IW2 as the case
may be. (Fig.’s Procgs. No.G1/10628-A/67, dt.18-4-67)
5. S.R. has discretion to dispense with the Thumb Impression (S.O.539):- A

registering officer may, in his discretion, dispensed with a thumb
impression in the case of persons who can sign their names.
6. Signature in the language not commonly used in the Sub-District

S.O.542 (d):- If a signature, in the thumb impression register is in a
language not commonly used in the Sub-District and not understood by
the registering officer he shall ascertain from the party what letters the
signature contains and shall translate them into English in the Thumb
Impression register immediately below the signature.

7. When impression is not clear (S.O.544):- When an impression is not clear
and a second or third impression is therefore taken, the indistinct
impressions shall not be cancelled, but shall be noted as “first impression”
and so on, all the impressions being bracketed together.
8. T.I. dispensed with in case leprosy, I.Ws signatures may obtain:-Thumb

Impression dispensed with in case of person suffering from leprosy, there
is no bar to obtaining Thumb impressions of I.Ws whom they are
marksmen. (I.G’s No.G1/29864/68, dt.15-11-68)
9. T.I. Registers not sent to Police: - False personation -Production of T.I.

Registers to Police-Not necessary. I.G’s No.116/G1, dt.31-7-53
10. T.I.Registers preserved in Sealed Cover in R.O and S.R.Os:-Records in

R.O.-Safe custody-In S.R.Os T.I. Registers and B&D registers shall be
preserved in sealed packets which should be opened in the presence of the
registering officers and re-sealed immediately when done with. I.G’s No.
G2/653/64, dt.19-8-64.
11. T.I.Registers cannot be handed over to Police:-Thumb impression

registers cannot be handed over to the Police and that the Police Officers
may be permitted to peruse the register in the presence of the Sub-
Registrar, in the office itself. If the Thumb Impression register required to
be produced before any court, it can be done so only on receipt of
summons from the court. I.G’s Memo No.G1/9158/91, dt.24-4-91.
12. Copies of T.I.Register not to give u/RTI Act, 2005:-On a reference made
by the District Registrar, Rangareddy it is clarified that the “information in
Thumb Impression Register may be treated as personal, confidential and
without public interest and its disclosure may be refused”. When a party
sought Xerox copy of certain impression the matter was referred to the
C&I.G. C&I.G. Memo No.RTI/11107/08, dt. 13-10-2008. Page 380 of
A.P.S.R’s Diary, 2010.
13. Thumb Impression in Attestation Power:-(584(b)) When a finger

impression is taken against the signature of an executant of a power of
attorney under R.R.49(i) or under clause(a) of this order, the impression
shall also be taken in the thumb impression register.
14. Thumb Impression on sealed cover (542(c)):-Where the depositor of a

sealed cover is not known personally to the Registrar, his thumb
impression shall be taken both on the sealed cover and in the thumb
impression register. Where he is personally known, a note to that effect
shall be entered both on the cover and in the thumb impression register.

15. Thumb Impression registers maintained in locked record receptacles
(S.O.544):- The completed volumes of Thumb Impression Registers shall
be maintained in locked record receptacles containing the completed
register volumes. The current volumes shall be kept either in the iron safe
or in the cash-box of the registering officer.

51. PROTEST PETITION
1. Registration Rule.58:- Protest Petitions filed by the parties aspects to be

examined by the Registering Officers: It forms no part of a Registering
Officer’s duty to enquire into the validity of a document brought to him
for registration or to attend to any written or verbal protest against the
registration of a document based on the ground that the executing party
had no right to execute the document but he is bound consider objections
raised on any of the grounds stated below
(a) The parties appearing or about to appear before him are not the
persons they profess to be;
(b) that the document is forged;
(c) that the person appearing as a representative assign or agent has
not right to appear in that capacity;
(d) that the executing party is not really dead as alleged by the
party applying for registration; or
(e) that the executing party is a minor or an idiot or a lunatic.
2. S.O.219(a) An Order restraining a person from alienating certain

property:- An order restraining a person from alienating certain property
does not operate as a prohibition to the registering officer against the
registration of a document executed by such person affecting such
property.
3. S.O.219 (b) Court restrains a person from alienating certain property:-If

the A.P. High Court or any Civil Court restrains a person from alienating
a property and if such orders are brought to the notice of the Registering
Officers or served on the Registering Officers, the Registering Officer is
estopped from going a head with the Registration.
G.O.Ms.No.620 Rev. (Regn-I) Dept. dt. 28-09-2002 and G.O.Ms.No.497
Rev. (Regn.-I) Dept. dt.07-04-2003).
4. Protest by other Govt. Departments S.O.220(a):-Registering Officers may

receive requests from the officers of other Departments of Govt. such as
Excise, Commercial Taxes, Forests, Public Works Depts. etc., requiring
them not to register documents executed by certain dealers or contractors
alienating their5 properties pending finalization of Departmental actions
against them. The legal position in this regard is that a registering officer
cannot refuse registration of document, which otherwise satisfies the
requirements of law for the time being in force governing the registration
of such documents, merely at the request of the govt. officials that the
registration of the document may be refused as the interests of
Government jeopardized by such registration. The proper course to stop
registration in such cases is for the concerned officer to move a Competent

Court of Law to issue an order of injunction restraining the Registering
Officer from registering the document in question.
5. Protest by Commercial Tax and Excise Depts:-Whenever any request

received either from the Commissioner of Commercial Taxes or
Commissioner of Excise not to register any document executed by
defaulters, such documents should be kept pending until clearance is
given by the Commissioners mentioned above. I.G’s memo No.G1/11695-
A/1987. dt.23-5-1987.
6. Collectors not to issue instructions to stop registrations:-All the District

Collectors are requested not to issue any instructions to the Registering
Officers to stop registrations as the Registering Officers are not barred
from registering the plots in unauthorized/unapproved layouts as the
Town planning Act, etc., have no overriding effect on the Registration Act.
Govt. memo No.12159/Regn-(1)/2002, dt. 25-7-2003.
7. Endorsement prescribed on the Protest Petition: - The following

endorsement may be made on the protest Petition. “Registration of the
document cannot be stopped on the grounds mentioned in the petition.
The party may seek redress in a Court of Law if so advised”.
I.G’s Procgs. No.4686/59/G1, dt.8-6-59.
8. Protest Fee: - Rs.10/- irrespective of number of docts. (Art.10 (k) of

Table of fee.

52. RECORDS
1. S.O.111. S.Rs are responsible for safe custody of Records:-The records

maintained in registration offices are mostly valuable records of title.
Special care shall be taken regarding their preservation and against
tampering. Registering Officers are responsible individually for the safe
custody of the records in their offices.
2. S.O.1113 (i). S.R and staff collectively responsible:-It is specially

impressed on every member of the Registration offices that both Sub-
Registrar and establishment including Attenders will be collectively and
individually held responsible for any tampering, loss or destruction of
records and such cases will be dealt with severely.
3. S.O.1149 (a). Record Issue Register:-In all registration offices, a register

called “Record Issue Register” shall be opened.
(b) No record should be taken out without entry being entered in this
register.
4. 1175(a).Production of records in Court: - When ever a register book is

produced before a court, a letter shall be sent to the court inviting its
attention to rule 76(4) of the Civil Rules of Practice extracted below and
requesting the speedy return of the book.
(b) before a record was sent to court on requisition the particulars of such
record shall be entered in the register of records other than will sent to
court maintained in form X3.
X3. Register of records other than wills sent to Court

(1). Serial Number
(2) Name, number and year of the record.
(3) Name of the Court and number and date of the requisition from the Court
with number of the case, if any.
(4) Date of removal to court with number and date of covering letter.
(5) Dated initials of the registering officer forwarding the record to court.
(6) Date of reminder, if any
(7) Date of receipt from court
(8) Date of checking and putting away into records
(9) Dated initials of the registering officer.
R.G.8/56, P 94.
5. Tampering of records-responsibility. 287-G1. dt.2-5-58.

6. Correspondence relating to production of records: - Records- All
correspondence relating to the production of records in Courts shall be
filed in a separate file namely “FILE OF CORRESPONDENCE
RELATING TO THE PRODUCTION OF RECORDS IN COURTS” and
the file shall be preserved for 20 years. (G2/15597/62-1m dt, 21-4-63)
7. Safe Custody of records:-Records in R.O-Safe custody- In S.R.Os T.I.

Registers and B&D registers shall be preserved in sealed packets which
should be opened in the presence of the registering officers and re-sealed
immediately when done with. G3/653/64, dt.19.8.64.
8. Responsibility of R.K:- Fixation of responsibility on the Record Clerk in

Registrar’s Offices-instructions contained in para I of I.G’s Procgs.
NO.653/64 G3, dt.19-8-64 are applicable to S.R.Os also. (I.G’s
No.G2/25509/64, dt. 25-9-64).
9. Responsibility of Record Keeper: - Duties and Responsibilities of Record

Keeper of R.Os-Instructions-Issued. I.G’s Procgs. No.G1/24170/77, dt.12-
9-1977, Page.188 of A.P.S.R’s Diary, 2001.
10. Police cannot compel the production of Will:-Records-Registration

records-A police officer cannot compel the production of any will by
virtue of the powers conferred on him u/sec.94 (1) of C.P.C. Govt.Memo
NO.3285-U/64-3, dt.4-1-65.
11. Furnishing of records to the Special Police:-Records-Furnishing of

records to the Special Police Establishment in respect of certain records
permission of Head of the Department is necessary. G.O.Ms.No.1699
Home Dept. 6-10-67.
12. T.I. Registers not sent to Police: - False personation -Production of T.I.
Registers to Police-Not necessary. I.G’s No.116/G1, dt.31-7-53
13. T.I.Registers cannot be handed over to Police:-Thumb impression

registers cannot be handed over to the Police and that the Police Officers
may be permitted to peruse the register in the presence of the Sub-
Registrar, in the office itself. If the Thumb Impression register required to
be produced before any court, it can be done so only on receipt of
summons from the court. I.G’s Memo No.G1/9158/91, dt.24-4-91.

53. MINUTE BOOK
1. Minute Book (S.O.232):- The Minute Book referred to in Registration

Rule 35 shall be maintained in Form Regn.II—109, Vide Appendix-XVI in
page 507 of Madras Registration Manual Part-II.
2. Registration Rule 35:-Every registering officer shall maintain a MINUTE

BOOK in such manner as the I.G. may from time to time prescribe and
shall enter in his own hand a brief record of each day’s proceeding in
respect of every document on which a presentation endorsement has been
made and which is neither admitted to registration nor refused
registration on the day of presentation and also record therein notes of
such other proceedings as the I.G. may from time to time prescribe. Such
record shall be necessary:-
(a) When a document is returned for correction under rule 31(ii)

(b) When a document is put aside pending appearance of parties and
witnesses:
(c) When a document is pending reference to the registrar:
(d) when a document is returned not registered at the request of the party
presenting it; and
(e) When a sealed cover containing a will is returned on the ground that it
is not sealed or that it has not been super scribed with the name of the
testator and that of his agent (if any) and the nature of the document
(Section 42)
Proceedings in respect of will or authority to adopt presented
under section 41(2) or of a document presented for registration after the
death of the Executant or the executant of which dies before admitting
execution of a document impounded for insufficiency of stamp duty shall
be excluded.
3. A record is necessary in the following cases also: - (S.O.233 (b)
(i) Wrong Office:-Document which ought to have been presented for

registration in a different office but which have been accepted for
registration through oversight and which have been returned for
presentation in the proper office, after the presentation endorsement has
been made.
(ii) Wrong Person:-Documents presented by a party not entitled to present
the same and returned after the presentation endorsement has been made,
for presentation by the proper person.

(iii) Appeals:-appeals, applications and original enquiries withdrawn at
the request of the party.
4. Each Entry attested by the S.R. (S.O.234 (a)):- The entries relating to a
document shall be made by the registering officer who deals with the
document. Each entry shall be attested with the initials of the registering
officer and shall be dated by him.
5. Two Minute books Maintained in R.O. (S.O.234(b):-In a Registrar’s

Office, two minute books shall be maintained, one for the proceedings of
the Registrar and the other for those of Joint Sub-Registrar or Joint Sub-
Registrars. In a sub-office, the proceedings of the sub-registrar and joint
sub-registrar shall be recorded in the same book.
6. Serial number (S.O.236:- The serial numbers to be given in column 1 of

the minute book shall be in separate series for each calendar year.
7. Out standing entries:-It is not necessary to bring forward the outstanding

entries in the Minute Book at the beginning of each year. (I.G’s
No.G4/23463/67, dt.23-10-67)
8. Entry in Minute Book not necessary:-Documents kept pending for

recording the admission of execution by some of the executants at a
private attendance after recording the admission by the other executants
in the Registration Offices and admitted to registration on the day of
presentation itself-entry in minute book –not necessary. (I.G.G1/6268/68,
dt.1-5-68)

54. MISCHELLANEOUS
1. (i) Duly Stamped:-“Duly Stamped” means stamped with the value and
description of stamp required by the law in force when the instrument
was executed for first executed. (Note 5 U/Sec.2(11) of I.S.Act,1899)
(ii) In accordance with law: It is necessary that an instrument to be “duly

stamped” should be stamped with a stamp not only of the amount
required by law, but also in the manner prescribed by law, the law being
contained in the rules under the Act as well as in the Act itself. (Note 4
U/Sec.2(11) of I.S.Act, 1899)
(iii) The expression “duly stamped” (Sec.2(11)) would seem to mean not
only bearing a stamp of the proper value, but also stamped at the right
time(Sec.17,18, and 19), in the proper manner (Sec.13 and 14) with the
proper description of stamp (Sec.10 and 11) under the Stamp Rules, and
duly cancelled (Sec.12 and 13). (Note 16 under Sec.35 of I.S.Act)
2. Stamp duty exemption to Govt. u/Stamp Act.:- Proviso 1 under
Sec.3(bb): Provided also that no duty shall be chargeable in respect of:-
(i) any instrument executed by, or on behalf of, or in favour of the Govt, in
cases where, but for this exemptions, the Govt. would be liable to pay the
duty chargeable in respect of such instrument.
Duplicate Lease exempted:- Duplicate of leases granted by Govt. are
exempt from payment of stamp duty under proviso (1) to Sec.3.
(Note 11under proviso (2) to Sec.3 (bb) of I.S.Act.)
3. Preference to aged persons in Registration (S.O.211(b)):-Each document
shall be taken up for registration in order of its receipt but document
presented by ladies, aged persons, sick person and parties coming from a
comparatively great distance shall be given preference.
4. S.O.377(a) Value taken for Stamp and fee:-Unless otherwise directed, the
value usually adopted for the purpose of stamp duty shall also be adopted
in assessing a document to registration fee.
5 Re-Registration of Document:-When the document was partially
registered and partially refused and again it was ordered to be registered
by the D.R or by the Court, the following procedure should be followed.
1. Fresh number shall be assigned.
2. Copying fee should be levied. (Now there is no copying fee) S.O.536
3. The following endorsement should be made.
“Presented again in the office of the Sub-Registrar…………….under
orders………………… of the……………….District Registrar.
Date……….passed in appeal No…… of………and fee of Rs…..paid
between the hours of ……..by

LTI (signature of presentant)
Identified by
IW.1
I.W.2
Date Signature of Registering

Officer.
Note:-full fee shall be levied for the re-registration of a document which
is effected under Sec.24 of I.R.Act. (S.O.422)
6. S.O.480(h) Endorsement on Application U/Sec.41:-The registration

number of the document, year, book and volume number in which the
document is copied should be noted on the application.
7. S.O.481(a): Docts. Kept pending for various reasons:-Documents

presented may have to kept pending registration due to various reasons
such as delay in appearance, enforcement of appearance of parties, want
of proper payment of stamp duty, for production of I.T.C or Urban Ceiling
permission, for seeking clarification on chargeability of fees or stamp or
on procedure etc.,.
8. Private Attendance-Deposition. S.O.532):- In case of Will and other

documents registered at a private residence when the executant is ill, a
deposition shall be recorded from him testifying to the fact that he is
conscious of what he is doing.
9. Denied of execution.S.O.534):- When the execution of document denied,

the deposition of the identified witness must be recorded.
10. Documents executed by Firms and Companies:-(S.O.567(a).In the case of

contracts entered into by a firm it is sufficient, in order to bind the whole
firm, for one of the partners to execute the document by affixing the usual
title of the firm. There is, therefore, no objection to this partner’s affixing
the name of the firm in the admission endorsement. The addition to be
made by the registering officer, under section 58(i)(a) shall be worded as
follows:- “Represented by……………………one of the partners of the
firm”.
(b). So far as a director of a registered company is concerned, any director

can admit execution of the document.

11. fee for enforcement of appearance of party (S.O.603):- A requisition for
the enforcement of the appearance of a person before a registering officer
shall be accompanied by the fee payable Rs.100/-
Article 10(b) of Table of fee.
12. Sub-Registrar issue Warrants. (S.O.606(a)):-Under registration rule 70

read with Sec.39 of I.R.Act, registering officers have powers to issue
warrants under Rule 10 of order XVI of the Civil Procedure Code in cases
of default.
13. D.R. has no power to collect compounding fee without consent of the
party.(S.O.485):- The District Registrar has no power to levy and collect
compounding fee in the absence of consent from the party.
14. Sanction of Prosecution by the D.R.(S.O.487(b)):-On receipt of a report

regarding under valuation of documents, Registrars shall promptly
sanction prosecution of the offenders after satisfying themselves that a
prima facie case has been made out. The instructions in order 482 shall be
closely followed.
Form for sanctioning prosecution under 70(1) of the I.S.Act. Vide page
206 of A.P.S.R’s Diary,1988 (Part-II Manual) or A.P. Registration Manual
Part-II,
15. Appeal or Application :- On receipt of the refusal order by the Sub-

Registrar, the aggrieved party may appeal or application presented to the
District Registrar concerned with in 30 days from the date of the order.
(Sec.72 and 73 of I.R.Act, 1908)
16. Document presented after making of order by the Registrar:- If the

document is duly presented for registration within thirty days after the
making of the order by the District Registrar directing for registration.
(Sec.75 (2) of I.R.Act,)
17. Time for presenting the document after passing of decree by the Court:-
For the purpose of Sec.77, the period of thirty days within which a
document has to be presented for registration after the passing of a decree
of a court directing its registration shall be reckoned not from the date the
decree bears but from the time it was actually drawn up and signed by the
judge. (S.O.248 and Sec. 77(1) of I.R.Act.)
18. Obtaining photo of structure and site:- It will be compulsory for

executants to produce the front view elevation of the vacant site/house
property/structure/building etc., in the form of a colour photograph

(8”x6”) along with the date and time imprinted on the photograph. This
photograph will be scanned by the Registering Officer along with other
part of the document. The route map also be scanned with the remaining
part of the document. C&I.G’s Memo NO.MV6/11338/2007 dt.15-10-
2007, w.e.f.15-7-2007.
20. Collector U/Sec.40 can amend his order:-The collector U/Sec.40 of the
I.S.Act,1899 is competent to amend his own order and to reduce the
penalty if after hearing the petitioner and he feel justified to do so.
C.S.L.R.Ref U3/455/84, dt.2-5-1985 through I.G’s Endt. NO.S2/4703/1985,
dt.21-6-1985.
21. Time Limit for Validation of Doct. U/Sec.33, 40, 41 and 42 of I.S.Act:-If
the party voluntarily present the document for validation under Sec.41
within one year from the date of execution, the Collector adding the
Certificate under Sec.42. If the party presents the document for validation
after one year from the date of execution, the Registrar can impound it
under Sec.33, or if it is deficitly stamped and proceed further under Sec.40
and 42 of I.S.Act. I.G’s Circular Memo No.S4/22770/86, dt.31-1-1987.
22. Action on Impounding documents:- 1. Any document kept pending for

want of clarification should be submitted to the D.R. immediately within
2 days.
2. Any impounded document also in same manner. Upon the D.R’s orders
if there is no reply from the parties to pay the deficit Stamp duty and
penalty as ordered in spite of repeated notices issued, the D.R. should
wait for a period of 2 months and after that he should refer the matter to
revenue authorities under Sec.48 of I.S.Act. No impounding document
should be kept pending for more than 4 months in R.O. References to the
revenue authorities must be resorted to only in exceptional cases after
greater persuasion.
3. All such rare cases where the matter referred to Revenue Authorities for
recovery under R.R.Act, have to be treated as closed at Registrar’s level.
(I.G’s Memo No.S1/7870/85, dt. 23-4-85, Page 246 of A.P.S.R’s Diary,
2010).
23. Sub-Registrar cannot impound registered document:-A Sub-Registrar

can never impound a registered document since he becomes functus
officio. (I.G’s Memo No.S1/27106/68, dt. 28-10-1965) A.I.R. Madhya
Pradesh 20 (V58CM) R.G.1967 Dec,1) Page 246 of A.P.S.R’s Diary, 2010).

24. Not to keep documents pending for collection U/Sec.41 of I.S.Act.:-It is
ordered that the Sub-Registrar should not keep documents pending under
Sec.41 for collection of deficit Stamp duty instead they should impound
the same and refer to the District Registrar or they may be referred under
Sec.47-A of I.S.Act. (I.G’s Cir. Memo No.S1/23869A/02, dt.30-5-2003.
25. Withdrawal of Powers of Revenue Authorities Under Stamp Act,1899:-

through the Notification withdraw the power of the Sub-Collectors (Head
Asst. Collectors), Asst. Collectors and Dy. Collectors/R.D.Os incharge of
divisions conferred under Sec.40,41 & 42 of Indian Stamp Act, 1899,
(C&I.G’ Letter No.S1/19311/07, dt.27-2-2008 to Commissioner of
Printing.)
26. Sub-Registrar take charge in the presence of Senior clerk:-

a). No Sub-Registrar should take charge of any office without verification
of records being done.
b). In the absence of outgoing Sub-Registrar, the Registrar should direct

the incoming Sub-Registrar who opens the sealed bangs to assume full
charge to complete the verification of the records in the presence of senior
clerk.
c). In all cases enumerated above, the fact that such verification has been
done and that all the records etc., are found in existence or some records
etc., specifying them, are missing should invariably be stated in the
Certificate of Transfer of Charge, failing which the officer assuming
charge will be held solely responsible for any losses etc., reported at a later
date.
I.G’s Procgs. No.G5/25462/65, dt.26-5-1966.
27. Accounting of Deficit Stamp and fee:- Deficit Stamp:-Whether collected

from party or from officer of Dept. Whether relating to current year or
previous financial year have to be accounted for in Account-C and
credited to relevant head of account.
Dfeficit fee:-If relating to current financial year to be credited to
concerned head account. If relating to previous financial year to be
credited to Account-B and miscellaneous receipt issued.
I.G’s T.Dis. NO.G4/25351/73, dt.3-6-74.
28. D.R. Permission required for re-scan of documents:-The reasons for re-
scanning or Manual Transcription shall be recorded in the Minute Book
and Register Books. Re-Scanning or Manual Transcription of any
document shall be taken up with prior permission of District Registrar.
CARD Circular No.104 Dt. 28-8-2002.

29. S.R.can take action on complaint against false personation:- When a
Commission of office under Sec.83 read with Sec.82(c) of the I.R.Act, has
been brought to the notice of the Sub-Registrar, he is bound to take action
in accordance with Sec.83 read with Rule 188 and 189 of I.R.Act. A.P.High
Court Judgement in W.P.No.23680 of 2006 communicated C&I.G’s Endt.
No.G1/17538/06, dt. 14-12-2006.
30. Accepting challan after four months for registration:-It is clarified that
the challan submitted by the parties for the purposes of registration and
other services within a period of one year can be accepted by the Sub-
Registrar concerned after thorough verification of pending challan
register, scroll etc. In case, the challan is presented after elapse of four
months but within a year, the S.R. shall obtain an affidavit/deposition
from the parties explaining the reasons for such delay. If the challan is
submitted along with the document after lapse of one year, then the Sub-
Registrar shall obtain the orders from the D.R concerned.C&I.G’s Memo
No.G1/1368/2008, dt. 09-04-2008.
31. Accept the Adangals issued by the V.R.Os:-All registering officers are
instructed to accept the Adangal Extract issued by the Village Revenue
Officers while registering the documents. I.G’s Circular Memo
No.G1/18464/2007, dt.31-10-2007.
32. Rectification of Omission in Endorsements:-The District Registrar, may

take appropriate action as per S.O.1156 as regards to rectification of
omissions in Endorsements and CARD Circular NO.104 as regards to
rescanning of document images. (C&I.G’s Memo No.CARD2/13663/2006,
dt. 21-11-2006.
33. Substantial part of the document should be written on each stamp:- A

substantial part of the document should be written on each stamp paper
used for it. (Proviso under note 3 under Sec.13 read with Rule 7(1) of
Stamp Act, 1899).
34. Collector under Sec.18 bound to affix required stamp by the party:-
Under Sec.18, a collector is bound to affix such stamps as may be required
by the party presenting the document, and it is not his province to tender
gratuitous advice. Note 1 under Sec.18 of I.S.Act.

35. Jurisdiction to apply adjudication under Sec.31:- As per Note 2 under
Sec.31, there is no objection to presentation documents for adjudication
under Sec.31 in a district different from that in which they were executed
or the property concerned lay. But the administrative order issued by the
I.G that the District Registrars are instructed not to entertain applications
under Sec.31 for adjudication when the property concerned is not situated
within their respective jurisdiction. (I.G’s Procgs. No.S4/27926/85, dt. 31-1-
1986).
36. Deficit and penalty not to collect on the certified copy of deficitly
stamped document:- There is no provision in the stamp law for levying
penalty on an instrument not duly stamped , which is lost or not actually
produced in court. Note 4 under Sec.35. Page 42 of Madras Stamp
Manual.
37. Impounding document lost in transit:- In the case of an instrument

impounded by the Judge for want of sufficient stamp and sent to the
collector under Sec.38 (2) and lost in transit, held that the Collector may
equitably deal with the copy as if it were the original, making a note on
the document of the circumstances. Note 2 under Sec.38 page45 of
M.S.M.
38. Mortgage deed executed on impressed stamps instead of Non-Judicial

stamps is treated as not duly stamped:- A mortgage deed liable to a
stamp dty of Rs.175 (NJ) under the Indian stamp Act was drawn up on
court fee stamps of the same value. It was registered and then impounded
and sent to the collector under Sec.33 and 38(2). It was ordered that the
document should be returned to the party with instructions to re-execute
it on proper stamp stamps (NJ) and then apply for refund of the value of
the spoiled court fee stamps. Note 1 under Sec.37, page 44 & 45 of
Madras Stamp Manual.
39. No prohibition to write the document on both sides of stamp paper:-

Neither Sec.13 nor Rule 7 prohibits the writing the document on both
sides of the Stamp paper. (Vide Note 2 under Sec.13 and Note 2 under
Rule7)

40. Deficit stamp and penalty not to collect on forgery document:- ‘A’ the
first wife ‘B’ presented for registration a maintenance deed. The document
was insufficiently stamped, and the collector ordered the payment of the
deficit duty and penalty. ‘B’ when called upon to pay the amount, paid it
under a protest that the document was a forgery. Held, that a man could
not be called upon to validate a document which he declares a forgery.
The deficit duty and penalty collected were refunded.
Note 6 under Sec.35 of I.S.Act, page 43 of MSM.
41. Stamps purchased in A.P.alone shall be used:-Stamps purchased in

A.P.State alone shall be used for instruments chargeable with duty under
the Act, as in force in that State. Rule 3(1)(iii) of Rules under Indian
Stamp Act,1899.
42. White paper used for complete the document:-Where a single sheet of
paper, not being paper bearing an impressed hindi-stamp, is insufficient
to admit of the entire instrument being written on the side of the paper
which bears the stamp, so much plain paper may be subjoined thereto as
maybe necessary for the complete writing of such instrument.
Provided that, every such case a substantial part of the instrument

shall be written on the sheet which bears the stamp before any part is
written on the plain paper subjoined. Rule 7(2) of Rules under the Indian
Stamp Act,1899.
43. All S.Rs are Appointed as proper officers:-All S.Rs are appointed as
Proper Officers under Rule-9 of Indian Stamp Rules, 1925.
G.O.Ms.No.437 Revenue (Regn.I) Dept. dt.14-9-95.
44. Intimation to the H.R & C.E:- For every Non-Testamentary document
creating endowment in favour of Hindu Religious institution. Intimation
in form II.35 (Memorandum form) shall be sent. (S.O.1410(a))
Each intimation shall be serially numbered as R1, R2 and so on. (S.O.1410

(e)).
45. Time limit for Appeal:- An appeal under Sec.72 or an application under
Sec.73 shall be presented in writing to the D.R accompanying by a copy of
refusal order within thirty days from the date of the order (Sec.72 and 73
read with R.R.165 and 166)

46. Document returned unregistered at the request of the party:- (S.O. 230,
696(b), 735(2):- Return of documents unregistered at the request of the
presentant application under Sec.35. Government solicitors’s opinion.
(a) That 3 (three) courses are open to the presentant of the document
viz.,
(i) Registration as regards those who admitted execution and return as
regards the rest.
(ii) Return as regards all
(iii) Registration as regards those who admitted execution and refusal
as regards the rest.
(b) That appeal is available in the case of (iii) prescribed time in the
case of (i) and (ii).
(c) That it is open to the party to choose any of the above courses.
(d) That the Sub-Registrar cannot take any responsibility in the matter.
And
(e) That if the party does not choose any of the three courses the third
of the courses mentioned should be followed by the Sub-Registrar.
(I.G’s Procgs. No.868/G1/37, dt.7-12-1937).

55.PHOTO SYSTEM UNDER SEC.32-A OF I.R.ACT, 1908
1. Sec. 32-A. Compulsory affixing Photograph etc.:-(1) Every person

presenting any document at the proper registration office under Sec.32-A
shall affix his passport size photograph and finger prints to the document.
Provided that where such document relates to the transfer of

ownership of immovable property, the passport size photograph and
fingerprints of each buyer and seller of such property mentioned in the
document shall also be affixed to the document.
(This section inserted by the Registration and other related Laws
(Amendment) Act, 2001 (Central Act. 48 of 2001, dt.24-9-2001.
It was implement in the State of A.P. w.e.f.1-5-2002 through
G.O.Ms.No.198 Rev. (Regn.I) Dept. dt.18-4-2002
2. Proforma:-With a view to ensure uniformity in the implementation of

Sec.32-A of Registration Act, 1908 a proforma enabling the
presentant/buyer/seller to affix their recent passport size photograph and
left thumb impression at the end of the document is enclosed herewith.
C&I.G’s Circular Memo No.G1/8538/99, dt.19-4-2002
3. Procedure in CARD Offices:-The page/pages of the document with are

affixed with photos and finger prints may be scanned through Flat bed
along with scanner settings as Grayscale, which is already provided in the
Rescan feature of preview option of imaging and Archival System. I.G’s
Memo No.G1/8538/99, dt.22-4-2002.
4. Photograph and finger prints required in the following cases:-

1. that the presentant of any document should affix his/her passport size
photograph and finger prints to the document in the prescribed format.
2. The proviso to Sec.32-A stipulates that the documents relating to the

transfer of ownership of immovable property shall be affixed with the
passport size photograph and fingerprints of each buyer and seller of such
properties obviously this proviso governs only sale transactions.
3. In respect of documents relating to sale of immovable property where

minors are involved in the capacity of buyer or seller and are presented
by guardians the passport size photographs and finger prints of the
minors and guardians in the prescribed format.

4. If the seller represented by a Power of Attorney holder(s). Such power
of attorney holder(s), shall affix his/her/their passport size photograph(s)
and finger prints and also the passport size photographs and finger print
of each of the Principal(s) and finger prints of each of the buyer in the
prescribed format.
5. In respect of documents relating to sale and purchase of immovable
properties of Temples, Religious, Charitable Institutions, Companies,
Firms, Societies and Trusts etc., the person authorized by them shall be
treated as the seller or buyer as the case may be and he/she shall affix
his/her pass port size photograph(s) and finger prints to the document in
the prescribed format.
6.When a document executed by a person exempted under section 88 of
the Registration Act is presented, the person presenting the document
shall affix the passport size photograph and finger prints of the person so
exempted under Sec.88 of I.R.Act and also affix his/her photograph and
finger prints to the document in the prescribed format.
But the person exempted form personal appearance under Sec.88
need not affix his/her passport size photograph and finger prints on the
format in respect of any subsequent document if the photograph and
finger prints have already been affixed to the document in connection
with a document previously registered in that registering office.
7. The copies of certain orders, certificates and instruments are to be sent
to the registering officers for filing for filing by the registering officers
U/Sec.89 (1) to (6) of I.R.Act, the provisions under Sec.32 A are not
applicable.
8. The sample endorsement under Sec.52 is communicated herewith.
(C&I.G, s Memo No.G1/8538/99, dt.10-05-2002)
5. Clarifications on the above Issue:- (i). In case of transactions relating to
sale of immovable property, the presence of the buyer(s)/purchaser(s) is
not compulsory under Sec.32-A at the time of registration.
(ii) In all such cases, the signature of the buyer/purchaser is also not
required on the document at the time of registration. Only the
photograph(s) and finger prints of the buyer/purchaser are required to be
affixed in the format prescribed.
(iii) If the seller (Principal) is represented by a power of attorney holder,
the presence of the seller (principal) at the time of registration is not
necessary. Only the photograph(s) and finger print of the seller(s)
(principal) are to be affixed in the format prescribed and also the passport
size photograph and finger prints of the power of attorney holder.

(iv) In case of Mortgage/Reconveyance deed, if the Mortgager presents
the document, it is sufficient if the recent passport size photograph and
finger prints of the mortgagor are affixed to the document in the format
prescribed. The photograph and finger prints of the officer so exempted
under Sec.88 are not necessary to be affixed to the document.
(v). If the officer so exempted under Sec.88 of I.R.Act, and who in the
capacity of executant or claimant chooses to present the document either
by himself or though messenger, then the recent passport size photograph
and finger prints of the officer exempted under Sec.88 and that of the
messenger are to be affixed to the document in the format prescribed.
(C&I.G’s Memo No.G1/8538/99, dt.19-06-2002.)
6. Exemption of Photo and finger prints: - (1). In respect of the G.P.A
documents registered before 24-9-2001, subsequent registrations by the
G.P.A holders and in respect of G.P.A documents registered between 24-9-
2001 and 30-4-2002, subsequent registrations by the G.P.A holders are
permitted without affixing the photographs and finger prints of the
Principal owners, subject to condition that the G.P.A holder affixes his
photograph and finger prints on the documents and execute a declaration
on a non-judicial stamp paper that the principal owner is alive and that
the G.P.A is still in force. This exemption is allowed upto 30-9-2003.
(2). All fresh G.P.As registered from 1-5-2002, be executed with passport
size photographs of the owner/owners of the land/property and G.P.A
holders. Once such G.P.A documents are registered with the Registering
Authorities, the G.P.A holder in every subsequent registrations effected by
him would attach a copy of the registered G.P.A document apart from
affixing passport size photographs and finger prints of G.P.A holder and
buyer on the documents. The G.P.A holder execute a declaration as stated
above. Presence of the Principal owner would not be required for such
subsequent registrations. (G.O.Ms. NO.384 Rev. (Regn.I) Dept. dt.28-6-
2002)
7. Affix Thumb Impression of Buyer or his representative in T.I.R is
compulsory:-Government after careful consideration, hereby order that it
is compulsory for the Buyer or his representative to affix fingerprints in
the Thumb Impression Register also, at the time of registration of
documents and these orders shall come into force with immediate
effect.G.O.Ms. NO.1046 Rev. (Regn-I) Dept. dt.16-10-2003. However the
photo and the thumb impression of the buyer have also to be furnished by
the authorized representative when buyer is not present along with the
document to be registered. Govt. Memo NO.4214/Regn.I(1)/2004, dt.20-
10-2004.

8. Stamp Exemption to Spl. Power:-Exempting the payment of stamp duty
in full, payable on special power of attorney through which the buyer
authorizes his representative to submit the format with photograph along
with his finger prints under Sec.32-A of Indian Registration Act,1908.
G.O.Ms.No.297 Rev. (Regn-I) Dept. dt.25-3-2004 and C&I.G’s Memo
No.G1/8538/98, dt.28-10-2004
9. Special Power does not require any attestation: - Format for photographs
and finger prints to be adopted in cases where the Buyer is not present
before the Sub-Registrar. The Special Power of Attorney specified in
G.O.Ms. NO.297 dt.25-3-2004 does not require any
attestation/registration/attestation by Notary etc., C&I.G’s Memo
No.G1/8538/98, dt.8-11-2004.
10. Exempt the presence of Buyers in other States and Abroad:-All S.Rs are
directed to exempt the presence of buyers or their representatives in cases
of buyers residing in other States/Foreign Countries, subject to
submission of proof of identity and residence like, true copy of ration
card/Driving License/Identity Card issued by the Employer/Pan Card
issued by IT Dept/Residence certificate from any Revenue
Official/Consulate/Embassy Official, attested by any Gazetted
Officer/Notary public along with such request made on the format
prescribed U/Sec.32-A. (C&I.G’s Memo No.G1/8538/98, dt.18-12-2004).
But it is therefore made clear that there no exemption for buyer or his
representative to be present before the Registering authority even when
they are residing out of the State/out of the Country. C&I.G’s
Rc.No.G1/8538/98, dt.29-5-2007.
11. Photos of Both Executants and Claimants required only in Sales:-Pass
port size photos (Colour/Black and white) have to be obtained from both
executants and claimants for which registration is sought for. In all other
class of documents the photos the presentant alone is sufficient.
(C&I.G’s Cir. Memo No.G1/8538/99, dt.31-5-2006.
12. Latest Clarification (i). Where the Agreement of Sale or

Development/Construction Agreements coupled with G.P.A in one
document and photographs and thumb impressions of principals had
been affixed at the time of registration of such document, there is no need
to insist for affixture of photographs and thumb impressions of the
principals on the subsequent documents executed by the agent. The G.P.A

holder will also execute a declaration on Non-Judicial Stamp paper that
the principal owner is alive and that the G.P.A is still in force.
(ii) However, in case of simple G.P.As not coupled with Sale Agreement
or Development Agreement/ Construction Agreement, wherein no
interest was created in favour of the agent, it is necessary that
photographs and Thumb impression of the Principals are affixed on the
Sale deeds subsequently executed by the G.P.A holder. The G.P.A holder
will also execute a declaration on Non-Judicial stamp paper that the
principal owner is alive and that the G.P.A is still in force.
(iii). In pursuance of the orders issued in G.O.Ms.No.384 Revenue (Regn-I)
Dept. dt. 28-6-2002, in both the situations explained above, the G.P.A
holder in every subsequent transaction effected by him would attach a
copy of registered G.P.A/AGPA/DAGPA document apart from affixing
his passport size photograph(s) and thumb impression(s). The photograph
and thumb impression of the buyer(s) shall also be affixed on the
document. G.O.Ms. NO.246 Rev.(Regn-I) Dept. dt.27-2-2008).

56. IMPORTANT ENDORSEMENTS AND CERTIFICATES
1. Endorsement after delay condoned by the District Registrar. (Rule 40(ii)

of I.R.Act.)
“Acceptance for Registration/admission to registration was directed by
the District Registrar of ……………….in his order
No………….dated…………on payment of the fine of Rs……..for a delay of
……….under Sec.25/34 of Registration Act, 1908.
2. Endorsement for Attestation of Power. (Rule 49)

No…….of …..201..
Executed in my presence at ……………….this …….day of
………….201..(and also
Telugu date) by (AB)……………………..who is personally known to me or
whose identity is proved by
CD Signature with additions
EF Signature with additions
Signature of Registering Officer
(Seal)
3. Special Power shall be retained and filed in the office with the
following endorsement (Rule 50(i)).
No……of 201…
Presented with Document No……….of 201….. of
Book..Volume……..pages…..
Date………. Signature of S.R.
4. If a document is presented for registration under General Power shall

be returned with the following endorsement.(Rule 50(ii))
“Presented with Document NO……..of 201…..of
Book….Volume…….Pages…
Date:….. Signature of S.R
5. When a document is presented for registration by a person entitled to

present it and execution is admitted by an agent under Power of
Attorney, the following endorsement shall be made on the power,
which shall be retained and filed or returned, according as it is a special
or a general power.(Rule 50(iii))
No……..of 201…
Presented in connection with document NO……….of 201….of Book….
Volume………Pages……..
Date………. Signature of S.R.

6. A copy of map or plan accompanying a document presented for
registration shall, where the document relates to immovable property,
be filed in Book-I and cross-reference shall be entered in the file Book I
and Book I as shown below. (S.O.877)
On the map or plan
“Accompanied document No……of 19…. Of Book I Volume ……Pages…..
Signature of S.R with (Big Seal)
At foot of the entry of the document in Book I

Note:-Map or plan accompanying filed at page ………of Volume of File
Book I
Signature of S.R with date
7. In the case of document presented for registration in duplicate or

triplicate, the duplicate and triplicate shall be examined with the
original and shall bear the following additional endorsement.
Duplicate or Triplicate
Difference between the original and the duplicate……
Blanks, alterations and erasures in this…………
Compared by: (Reader)

(Examiner)
A note shall be entered below the Certificate of Registration on the
original as regards the number of copies registered with the original and
signed by the Registering officer.
8. If the document presented by the messenger on behalf of official

functionary who is exempted for personal appearance, the following
endorsement shall be made.
S.O.691,578(a), and 599(a)(v).
Note: Rule 25(iii) is not applicable as the document presented by the

claimant who is otherwise entitled to present the same. However the
letter received from the Official functionary must be dealt with under
S.O.599 (a)(v).
“Presented in the Office of the Sub-Registrar of ………..and fee of Rs…..
paid between the hours of ……and …….on the …..day of
……….201…./(Telugu date) …………..with letter
No………….dated………..from…………………….by
Left thumb impression Signature of messenger with addition

Identified by
1. Signature with addition
I have satisfied myself as to the execution of the instrument by
Sri……………………..(official functionary designation and place of
working) who is exempted from personal appearance under Sec.88 (i) of
the Registration Act, 1908.
9. A Copy of Court decree presented for registration.

“Presented in the office of the Sub-Registrar of …………and fee of
Rs……paid between the hours of ……and ……on the ……day
of……..(month)201…../(Telugu date)…………by
Left thumb impression Signature with additions (claimant)
Identified by
Date: Signature of S.R
Note: 1. Enquiry before registration by registering officer does not apply
to copies of decrees or orders. (Sec.34 (5) of I.R.Act)
2. A copy of a decree or order may be presented by any person claiming
under the same. (Sec.32 (a))
3. A copy of decree or order may be presented in the office of the Sub-
Registrar at which the decree was made or in the office of all the
claimants desire it to be registered (S.O.215 (b))
4. Certified copies of decrees or orders of Court presented for
registration under Sec.32 of Registration Act require to be stamped
under the court fees Act. (S.O. 216(c)).
5. Decrees or orders forwarded by the court itself for registration
through its messenger without certification as a true copy should be
treated as original decrees or orders and the procedure laid down for
registration in orders 578 and 691 should be followed. (S.O.216 (a)).
10. When a sealed cover containing a will is opened under Sec.45, the
following endorsement, shall be made on the will:(Rule 81)
“Having satisfied myself that the testator thereof is dead, the sealed cover
containing this will is opened on the application and in the presence of
(Signature and addition) this………..day of………..201……..
Signature of Registrar

After copying the following certificate shall be added instead of
registration certificate.
“This will had been copied in Book 3 as No………..of 201….
Volume………Pages…………
Date: Signature of Registrar
(Seal)
11. If the document partially registered and partially refused, the following
certificate shall be added.(Sec.60 of I.R.Act)
“Registered as No……………of Book…..Volume………pages as regards
E.F with addition (or as regards property to be described in brief)………..
Date…………/……….(Telugu date) Signature of S.R

(Seal)
Refusal No. of 201..
“Registration refused as regards G.H with addition (or as regards

property to be described in brief)……………..
Date…………../………….(Telugu date) Signature of S.R.
(Seal)
12. Re-Registration of Document:-When the document was partially
registered and partially refused and again it was ordered to be registered
by the D.R or by the Court, the following procedure should be followed.
1. Fresh number shall be assigned.
2. Copying fee should be levied. (Now there is no copying fee) S.O.536
3. The following endorsement should be made.
“Presented again in the office of the Sub-Registrar…………….under
orders………………… of the……………….District Registrar.
Date……….passed in appeal No…… of………and fee of Rs…..paid
between the hours of ……..by
LTI (signature of presentant)
Identified by
IW.1
I.W.2
Date Signature of S.R
Note:-full fee shall be levied for the re-registration of a document which

is effected under Sec.24 of I.R.Act. (S.O.422)

13. Will Enquiry: A will presented for registration after the death of the
testator and registered after enquiry under the Act. (Rule 73)
“Presented in the office of the Sub-Registrar of…………….and fee of
Rs…….paid between the hours of …………..and …..on the … day
of……(month)201.. /(Telugu date)………………………by
Left thumb impression….. Signature of presentant with addition.
Identified by
1. Signature of identified witness with addition
2. Signature of identified witness with addition
In the process of enquiry, the following endorsement shall be made.
(Rule 73)
The witnesses whose signatures are affixed below have been examined
under clause (2) of Section 41 of the Indian Registration Act, 1908, in
reference to this document
Left thumb impression Signature of EF with addition
Left thumb impression Signature of GH with addition
and so on
After conclusion of the examination of the witnesses, the registering

officer decided to register the will, the following endorsement shall be
made.
I am satisfied from the evidence of the witnesses whose signatures
appear above.
(a) that the will was executed by the testator
(b) that the testator is dead and
(c) that the person presenting the will is entitled to present the
Same
14. If the document re-presented as per the orders of the District Registrar
on appeal, the following endorsement shall be made.
“Presented again in the office of the Sub-Registrar ……………….under the
order of the District Registrar of …………………dated……….passed in
Appeal No……….of ……..and fee of Rs…………paid between the hours
of …….and ……on the ……day
of………..(month)201…/………….(Telugu date) by……….
Left thumb impression Signature with addition (claimant)
Identified by
2. Signature with addition.

Note:-When a document refused registration is ordered to be registered
either by Registrar, or by the Court, the following note shall be added at
foot of the entry in BooK 2 Volume. “Registered under the orders of
Registrar/Court as No……of 201….of BooK 1 Volume…..pages…..
(Rule 175)
15. Endorsement on the application for attendance:

(S.O.662, 663(a), 664, 671, 672)
VISIT NO…..OF….201..
Presented at……………(Name of Office) between the hours of ……and
……on the …….day of…………..(month) 201….
Fee collected (S.O.671 (a))
Attendance proposed to be made between the hours of ………….on………

informed the applicant in writing through messenger.
Signature of S.R.with date
Received the communication informing the date and hour when the
attendance will be made.
Signature of Messenger with date
Attended the private residence between the hours of …….and

…….on………and attested the power as No……of……/admitted the
document and also registered the same as No……of……of BooK…
Left the station at……..(time)on……………and return back to office at

……….(time)on ………….
Minimum T.A for attending at private residence appropriated by the S.R.
Signature of the S.R. with date

Received Rs………………….being the minimum T.A. for attending at the
private residence. Signature of the S.R. with date
Note: An application for attendance at a private residence shall be in

writing and shall in all possible cases, be signed by the person on
whose behalf attendance is required. (R.R.41)

16 Intimation refusal (I.G’s Memo NO.G1/14021/95, dt.16-5-95, page 129 of
A.P.S.R’s Diary, 1996)
“It is hereby informed that the document executed
by……………….in favour of ……………………and presented before the
undersigned and admitted as P.No……….201….on………………..has been
refused registration for the following reasons.
i) Failure to produce permission form the Wakf Board/Endowments
Dept/Commissioner Commercial Taxes/Commissioner Excise,
within reasonable period.
ii) Failure to obtain and produce permission of the District Collector,
who is the “Agent” as required under the A.P.Scheduled Areas
Land Transfer Regulation.
iii) Failure to present the document within the prescribed time,
iv) Failure of the executing parties to appear within the
prescribed time.
v) Execution is denied by the purported executant
vi) Failure to pay the prescribed fee/fine
vii) Description of the property is insufficient to identify it.
The refusal order has been passed by the undersigned on ………….

A copy of it will be granted to the party upon application to the
undersigned.
An appeal against the refusal order lies to the
D.R………………within thirty days from the date of refusal order.
Signature of S.R
(Seal)
To,
Sri………………..
17. Check-Slip in respect of Documents kept pending for registration (I.G’s

Memo No.G1/14021/95, dt. 16-5-95, page 127 of A.P.S.R’s diary, 1996)
It is hereby informed that the document executed
by……………………….in favour of……………………………. And
presented before the undersigned on…………….has been, upon scrutiny,
kept pending as No…………/201….for registration for the following
reasons:
i) Determination of market value of the property, which is the subject

matter of the documents, by the ……………………..who is Collector under
Section 47-A of the Indian Stamp Act, 1899 and collection of the deficit
duty, if any.
ii) Production of declaration under Sec.19 of the A.P.Land Reforms
(COAH) Act, 1973.

iii) Appearance of Sri……………………….who has executed the
document, and for recording his admission of execution.
iv) Payment of deficit duty and fee arrived at after verification of
market value of the property.
v) Clarification from the D.R as to the classification of the document
and its chargeability to duty.
vi) Production of permission from the Wakf Board/Edowments
Dept/Commissioner Commercial Taxes/ Commissioner Excise.
vii) Production of permission from the District Collector, who is the
“Agent” under the A.P. Scheduled Areas Land Transfer Regulation.
viii) Condonation of delay in presentation of the document/appearance
of the executants.
ix) Spot inspection of the property
The document will be registered after the above requirement
is duly fulfilled.
This is for favour of information.
(Seal)
To,
Sri…………
18. Payment endorsement on the document if gives consideration at the

time of registration.
“Rupees………………………….were paid (or jewels described in the
instrument were delivered) in my presence
by……………………….to…………………
Signature of payer (or deliverer)

Signature of payee (or recipient)
Note:-presentation endorsement was changed after introduction of photo
system as follows:
“This document is presented in the office of the (Sub) Registrar of
……………….along
with the photographs and finger prints required in compliance with the
provisions of
Section 32-A of Registration Act, 1908 by Sri………………………………..and fee
of Rs….
…..paid between the hours of ……….and …………..on the ……………201….by
sri……….
……………….
I.G’s Memo No.G1/8538/99, dt.10-5-2002, published in A.P.S.R’s Diary, 2003.

IMPORTANT CERTIFICATES
1. Under Sec.16 of I.S.Act, 1899

Application under Sec.16 of I.S.Act. (New S.O.476) Proforma in page 630
of old regn manual)
To,
The Registrar/Sub-Registrar of………..
Sir,
I produce herewith a deed of *………………………..with a deed
of*……………………and request that the stamp duty paid on the first
mentioned document may be denoted on the second, with reference to
section 16 of the Indian Stamp Act, 1899.
(* Nature and date of document to be specified)
S.O.476(c):-A certificate under 16 is required in respect of the documents

of the following nature:- (1) Counterparts (2) Duplicate (3) Supplemental
deeds (4) Sales in f/o mortgagees stamped under last proviso to Section 24
of the Stamp Act. (5)further charge with possession on simple mortgage
(6) auxiliary, collateral, additional and substituted security (7) lease,
partition and settlement stamped under the proviso to Article 31, 40 and
49 respectively of Schedule-IA and (8) lease deeds executed in favour of
mortgages without possession falling under the explanation to Article 35
of Schedule-IA to the Stamp Act.
Note:-A certificate is unnecessary in respect of transfer of mortgage.
The certificate on Sales in favour of Mortgagees (item No.(4) above)

“ I hereby certify that on ht production of the mortgage deed
executed in favour of the vendee/or of the person from whom the
vendee has obtained the mortgage rights/in respect of property dealt
with herein I have satisfied myself that the stamp duty of Rs…….has
been paid therefor.”
The certificate in respect of Lease deeds executed in f/o mortgagees

without possession in item (8) above with the words “lessee”
substituted in the place of “vendee” wherever the word occurs.
The certificate in respect of deeds mentioned in items (1), (2), (3), (5), (6),
and (7).
“ I hereby certify that on the production of the original
instrument, I have satisfied myself that the stamp duty of Rs……has
been paid therefor.”

The Certificate in respect of Sale deeds executed in pursuance of Sale
Agreements. (I.G’s Procgs. No.AR1/181/88, dt.30-3-88)
“I hereby certify that on the production of the original (un)
registered sale agreement dated…………..executed by………..in respect
of property dealt with herein I have satisfied myself that the stamp duty
of Rs……..has been paid therefor.
If the original sale agreement is un-registered, the following

endorsement shall be made on the every sheet to prevent claim for
refund of stamps.
“ Certified that the stamp duty borne by this document is
denoted under Sec.16 of I.S.Act, on the subsequent sale deed registered
as No……of……….at Sub-Registry Office…………and no refund of
stamp duty can be claimed on this stamp.
Note-Xerox copy of the agreement may be preserved in the office in case
of unregistered docts.
2 Compounding fee Endorsement

PROFORMA-IV
(Para 8 of C&I.G’s Cir.Memo NO.MV2/22407/98, dt.22-1-1999)
The value of the property/the consideration is Rs………..as
determined by the ……………………………….(Designation) as
Authorized Officer U/Sec.70 (2) of I.S.Act. in his Order
No……………………..dated………..
A compounding fee of Rs…………was levied.
S.R.O/R.O…….. ………………………
Date:……… Designation & Authorized
Officer U/Sec.70 (2) of I.S.Act.
3. Certificate under Sec.31 and 32 of I.S.Act,1899

I hereby certify that the full duty of
Rs……..(Rupees………………………) with which the instrument is
chargeable has been paid.
Station: Signature
Date: Designation & Collector
U/Sec.31 & 32 of I.S.Act,1899

4. Endorsement under Sec.40 & 42 of I.S.Act, 1899
I hereby certify that the deficit stamp duty of
Rs………(Rupees…………………………………only) together with a
penalty of Rs……….(Rupees…………………………..only) have been
levied in respect the document
from………………………………………(address)
Station: District Registrar
Date: & Collector u/sec.40&42
of
I.S.Act,1899
5. Endorsement under Sec.41 & 42 of I.S.Act, 1899

I hereby certify that the proper/deficit stamp duty of
Rs………….(Rupees………………………………………….) has been levied
in respect of this instrument from Sri……………………………….(Address)
on the basis of the agreed market value/consideration of Rs…………being
higher than the consideration/agreed market value.
Date: Signature
Designation & Collector u/sec. 41
and 42 of I.S.Act, 1899
6. Endorsement under Sec.47-A of I.S.Act, 1899. (I.G’s Memo

No.MV2/1421/87, dt.30-06-1988.
FORM-IV
(See rule 7(3))
This is to certify that the difference in the amount of stamp duty of
Rs……………(Rupees……………………………………only) fixed by the
Collector under Sub rule (1) of Rule 7 of the A.P.Stamp (Preventions of
under valuation of instruments) Rules, 1975 has been paid by
Sri………………………………..on……………….and it is held that the
instrument is properly stamped.
Signature of S.R.
7. Endorsement under Sec.73 of I.S.Act, 1899

I hereby certify that the deficit /proper stamp duty of
Rs…........(Rupees………………………………..) has been levied in respect
of this instrument/document from
Sri……………………………….S/o…………………………….Residence
of………………………………
Station:
Date: Collector under Stamp Act.
(Seal)

8. Endorsement on Rt.D.M (Receipt for due amount on Mortgage)
When an instrument is executed in the form of an endorsement written
across or at the foot or back of any previously registered document e.g.,
an assignment of a leas, the transfer of an interest, a receipt or discharge
acknowledging consideration money or any payment secured by the
registered instrument, such endorsement alone shall be numbered and
registered as a separate instrument and a note in the following form
should be entered in the register. (S.O.866)
Note: Written across (or at foot or back of) document.
No………….201……of book…..of Vol………..page……
Signature of S.R with date.
9. Opening certificate on the register books.

The Sub-Registrar shall add the following certificate on the back of the fly
leaf or on the back of the title page of the blank Register Book and File
Book. (S.O.1153 (d))
“Certified that this register/file book has been examined by me and
that it contains no/the following defects.
(a)
(b)
(c)
Etc.,
Of these defects, those shown under (a) or (b) or (c) etc., have been
rectified under the orders of the Registrar NO…………..dated
the……………
Note:-Petty defects, such as the soiling or creasing of a page need not be
noted.
10. Closing Certificate on the register books (S.O.1157 (b)

Certified that I have examined this register/file book after
completion and that it contains no defects/ a report of the defects has
been made to the Registrar…………………in No………….dated
the………….201…….
Date Signature of S.R.

On receipt of the Registrar’s Orders directing the rectification or
noting of the defects reported by the Sub-Registrar, a certificate in the
following form shall be added:-
The following defects are noted here under the orders of the
Inspector-General/Registrar No…………………….dated the ……….201….
(a)
(b)
(c)
For defects which have been noted at foot of the copy of the document
under the orders of the Inspector-General/Registrar NO………….dated
the…………….201…….: see pages………

57. CONTENTS OF DIARIES PUBLISHED BY THE A.P.SUB-REGISTRAR’S
ASSOCIATION.
Year Page Subject Reference
1984 1 Indian Registration Act, 1908

and Rules.
1 Table of Registration fee
29 Indian Stamp Act, 1908
85 Salient feature of M.V.
101 Exemptions and Reductions
Of S.D and Regn. Fee
109 I.T.C.C.circulars
1 Chit Fund Act,1982
36 Spl. Marriage Act, 1954
60 Hindu Marriage Act, 1955
88 D.W Rules
97 The Societies Registration Act,1860
1985 1 Rules to Regulate Proceedings under

The H.M.Act, 1955
11 A.P. H.M. Registration Rules, 1965
26 A.P. High Court Rules to Regulate
Proceedings under the Special
Marriage Act, 1954
36 The Urban Land (Ceiling and
Regulation) Act, 1976
174 Preservation Stamp Vendors Records G.O.Ms. NO.1440 Rev. (U)
Dept. dt.29-8-78
176 Circulars issued by the I.G on
Mischellaneous
179 Register of Receipts and Disposal I.G’s MemoNO.G4/27417/
Of Loan Orders- Proforama 66, dt.2-3-67
181 Register showing the particulars I.G’s Procgs. No.G3/27857
Of Declarations received under 64, dt 8-5-1967
Sec.36 of A.P.C.C.S.Act, 1964
186 Permanent Advance-Acknowledgement G.O.Ms.No.54 (Fin & Plg)
Proforma Finance wing Accts-II
Dept. dt.14-2-79
187 Sealed packet containing keys, dupli- Memo NO.92034/Accts/64-

cate keys- deposited in Treasury 4, dt.13-10-67, I.G’s Endt.
Verification –Instructions No.32300/A3/67, dt.30-10-
67. A.P.Finance Dept.
189 Return of documents un-registered I.G’s Procgs No.868/G1/37
at the request of the presentant dt. 7-12-1937.

1988 Containing Part-II Registration
Vol.1 Manual.
1988 1 Indian Stamp Act, 1908

Vol.2 157 Rules under Sec.47-A of I.S.Act.
171 Rules under Sec.73 of I.S.Act.
175 Notification -13
218 Certain important instructions under
Market Value scheme.
262 Hindu Succession Act, 1956
279 A.P. Assigned Lands Act, 1977
290 Exemptions & Reductions of Stamp
Duty & Registration fee.
296 Exemption of S.D & Regn. Fee on G.O.Ms.472 Revenue (U)
Mortgage deeds- Consolidated- Dept. dt. 10-05-1985
Orders –Issued.
301 Notaries Act, 1952
381 Important instructions under Urban
Land Ceiling Act,
434 Will Enquiry- Procedure.
442 Certain guidelines to the S.R in
Levying of fee on miscellaneous
Documents.
1989 1 Fundamental Rules

25 Short Notes on A.P. Leave Rules,1933
45 A.P. T.A.Rulels.
61 A.P.C.S.(C.C.&A) Rules
69 A.P.C.S.(Conduct) Rules, 1964
90 Synopsis on District Office Manual.
102 Procedure for processing of Pension
Cases.
115 Points to be kept in view for the
Calculation of Pension & Gratuity
134 A.P. Civil Pension Commutation Rules
147 Certain examples regarding
Calculation of pensioner benefits.
157 Commutation of Pensions
163 Loans and Advances
178 Impounding of documents.
184 Adjudication of Docts. U/Sec.41
in r/o Docts. Falling U/Sec.47-A
187 Undervaluation
195 Will Enquiries-Procedure-Instructions
207 Security Bonds
212 Latest Instructions M.V.Scheme.
217 Adding of Certificate U/Sec.16 of I.G’s Procgs.No.AR1/181/
I.S.Act, 1899-Proforma and 88, dt.30-3-1988
Instructions
217 The recital “to sell the property with- I.G’s Procgs.No.S2/579/88
out intervention of the Court, if the dt.9-3-88
mortgagor becomes insolvent.

218 In a deed of dissolution of partnership I.G’s Procgs. No.S3/4504/
16 partners who invested their immova- 86, dt.7-4-1988
ble property towards their shares
released their interest in f/o 17th partner
for cash consideration and the 17th
partner who invested cash towards his
share was allowed to continue the
business. It is held as “Dissolution
Cum-Conveyance” falling u/Art.
20 of Sche-IA.
218 The Assignment deed creating a charge I.G’s Cir. No.S2/27524/
in f/o financial institutions, regarding A/87, dt. 16-5-1988
which the original doct. is not duly
stamped, should be treated as deed
evidencing mortgage by way of
deposit of title deeds or simple
mortgage, as the case may be depending
upon the recitals.
219 Gift in f/o A.P.S.R.T.C for the purpose I.G’s Cir. Memo No.
of constructing Bus Stand is a Settle- S4/1668/86,
ment for charitable purpose. Concession dt. 22-7-1988
Notification 13 applied.
219 Mortgage deeds in f/o L.I.C for house I.G’s Cir. Memo No.
Building advances –Power of Attorney S3/14729/86
Clause is only contingency clause. Dt. 27-8-1988
219 No application of Sec. 47-A to I.G’s Cir. Memo No.
Release of General terms, release of S1/12098/86,
Maintenance right, Release of Lease dt.7-1-1987
Hold right etc.,
220 Release of Mortgage right should be Cir.Memo No.S1/6569/
Charged maximum Stamp Rs.50/- 88, dt.11-10-1988
221 “Bonded Labour” comes under the I.G’s Cir. No.S1/17223/88
Category of “landless workers” for dt. 24-10-88
the purpose of exemption of T.D
in terms G.O.Ms.No.1072 dt.
25-10-78,
221 Through the revival letters the parties Cir. No.R Dis S4/11546/
Extending the period of original 87, dt.10-11-88
Mortgage treated as fresh mortgages.
221 Stamp and fee exemptions G.O.No.735, dt.2-11-88
222 D.Rs, Audit D.Rs and the A.D.Rs CCS&LR’s No.U3/1509/
are appointed as Collectors 86, Gazette dt.17-10-87
U/Sec.41-A of I.S.Act, 1899
223 Latest instructions on the Urban
Land Ceiling.
228 Table of classification of Docts.
234 The D.Rs Condone the delay of 5 Procgs. No.BDM/1143/
Years U/H.M.Act, 1955 88, dt.16-11-88
234 A.P.Scheduled Areas Land Transfer Memo No.G1/21683/88,
Regulation, 1959, is applicable to dt.15-9-88
Sites and houses on par with lands
234 Guidelines issued for sanction of Memo No.S1/20993/88,

S.V.Licences. 15-9-1988
236 Duties and responsibilities of R.K Procgs. No.G1/24170/77
Of R.O.-instructions-Issued. Dt. 12-9-1977
238 Maintenance of Stamp Counter Procgs.NO.G.S.O2/2948/
Records and preservation. 82, dt.2-8-82, Procgs. NO.
G.S.O2/4814/84, dt.18-12-
84, and 20-12-84
1990 1 Indian Stamp (A.P.Amendment)

Act, 1989
7 Schedule-I and IA
54 Table of fee under Regn. Act, 1908
-286-
89 Registration fee leviable as per

S.Os.
91 Income Tax Act, 1961
112 A Note on Release deeds
125 Certain guidelines to S.Rs.
129 Errors in Regn. Of Docts. and
Remedies.
131 Rectification of defects in T.I.
Registers and Book-I Volumes
136 A Note on Gifts and Settlements
138 Application of M.V. to Agreement

to sell
139 Amendment to Conduct Rules
144 Preperation of Half Yearly panels.
146 Fees tables under other Acts.
1991 1 Schedule-I and IA

61 A Note on Mortgage deeds
65 A Note on Equitable Mortgage
by way of Deposit of Title deeds
70 A Note on Partition deeds
74 A Note on dissolution of Partnership
80 Gist on A.P. Revised Pension Rules
94 Construction rates w.e.f. 1-1-88
96 Instructions on adoption of Higher I.G’s Procgs. No.MV1/
Values, Small bits, bulk lands and 20363-A/90 Dt. 10-8-90
Internal Audit.
1992 1 Schedule-1 and IA

51 Uniform rates of Regn. Fee
91 Certain instructions on U.L.C
106 Rent fixation to private buildings
Procedure.
109 Gift Settlement in f/o ‘Concubine’ Cir.Memo NO.S1/29701/90
Chargeable at the rate of 6% dt. 31-12-90
109 Recovery of deficit revenue from the Procgs. No.S1/14746/91
Parties-implications of statutory dt.2-6-91

Provisions explained
110 Lease on Tolls on bridges etc., Procgs.No.S3/23775/83
Treated as premium dt. 3-6-91
111 Gift Settlement in f/o Great-Grand Procgs. No.S1/24755/91
Child attracts stamp duty at 6%. Dt. 3-9-91
111 Adding of blank stamp papers Memo No.S1/13640/91
to an executed documents is not DT.29-7-91
consistent with stamp law.
111 M.V.applicable to “Mortgage by Procgs. NO.S1/19887/91
Conditional Sale dt. 12-10-91
112 D.Rs, Audit D.Rs and A.D.Rs are CSS&LR No.U3/1509/86
Appointed as Collectors U/Sec.41-A Gazette dt.17-10-87
112 Notice U/Sec.41-A-Proforma
116 Procedings U/Sec.41-A, Proforma
120 Applicability of M.V. to the Docts. Memo No.MV-3/20878/88
Executed for the lands owned by the dt.31-1-1991
Govt.
121 M.V. applicability to small bits in Procgs. NoMV1/2760/91
Agricultural lands dt.16-4-921
121 Instructions in referring the docts. Memo No.MV1/17239/91
Under Sec.47-A of I.S.Act. dt. 29-7-91
134 Procedure to recover the revenue Memo NO.MV1/21812/91
From the party under A.P. Revenue dt. 15-9-90
Recovery Act.
Act.
1994 1 Schedule-IA of I.S.Act, 1908

42 Amendment to Indian Stamp Act.
43 Uniform rates of Registration fee
87 Modifying the instructions issued I.G’s procgs. No.S1/39658/
in I.G’s Procgs. No.S1/25095/76 92, dt. 10-2-1993
dt. 30-9-77, legal heirs of a deceased
partner may be viewed on par with
other partners. The above position
was reiterated in the present clari-
fication.
88 Chargeability of an instrument Cir.Memo No.S4/697/92
Styled as Security Bond executed dt. 30-8-93
By Surety and Borrower
88 Clarification regarding nature and I.G’s procgs. No.S1/18617/
Chargeability of docts. styled as 93, dt. 2-9-93
“Supplementary Mortgages” (Doct.
No.P27/93 of R.O.Kurnool.
89 Subsidised Industrial Housing Scheme Procgs. No.S1/23817/93
Lease-Cum-Sale Agreements and dt. 14-10-1993.
subsequent sale deeds-Chargeability
of documents.
90 Chargeability of S.D to Engagement Cir. Memo No.S5/26400/93

Bond-furnished by S.Vs. dt. 9-12-93
91 Present Buildings rates u/MV.Scheme

95 Latest Instructions under the M.V
Scheme
101 Condonation of delay-delegation of Cir. Memo No.BDM/1143/
Powers to Marriage Registrars up 88, dt.13-10-93
to 5 years.
105 Latest Instructions on Stamps &
Stamp Vendors
110 Revised Pay Scales, 1993
132 Defects Appertaining to Entries in
Register Books
137 An Ordinance to amend the A.P.
Apartments (Promotion of construction
and Ownership) Act, 1987
1995 1 Indian Stamp Act, 1908 (with

Illustrations)
210 Rules under Indian Stamp Act.
221 Rules under Sec.47-A of I.S.Act.
235 Rules under Sec.73 of I.S.Act.
238 Notification-13, dt.17-12-1938
251 Concession and Exemptions of
Stamp duty & Regn. Fee
261 Uniform rates of Regn. Fee.
285 Stamp duty at Glance
289 Stamp duties under Schedule-IA
From 1959 to up to date.
297 fee under Hindu Marriage Act.
298 fee under Spl. Marriage Act.
299 A.P. Assigned Lands Act, 1977
307 Certain instructions on M.V.Scheme
340 A Note on Powers of Attorney
345 A Note on Rectification deed
348 Registration of documents executed
By Govt. Officers & Public
Functionaries.
351 A.P. Scheduled Areas Land Transfer
Regulation Act, 1959.
359 A.P.S.A.L.T. Rules, 1959 G.O.No.763, dt.11-8-69
383 Instructions on Allocation and
Adjustment of Transfer Duty
389 Instructions on I.T.C.C.
1996 1 Schedule-IA to I.S.Act, 1908

89 Stamp duty at a Glance
92 Registration fee at a Glance
94 C&I.G as Chief Controlling Revenue G.O.No.153 Rev. (Regn-I)
Authority-Notification dt. 25-3-1995
95 Indian Stamp (A.P. Amendment) G.O.No.173 Rev.(Regn-I)
Act, 1995 (Act. No.21 of 1995) Dept. dt.31-3-1995
100 Six Flying Squads Constituted
As per G.O.No.211, dt. 25-4-95

101 Declaration of certain D.Rs as
Collectors u/sec.47-A of I.S.Act.
102 Govt. have authorized all S.Rs in Cir Memo No.S1/26499/95
the State to undertake audit under dt. 6-10-95
73 of I.S.Act. as per G.O.No.1177
Reve. (Regn-I) Dept. dt.6-10-95
106 Instructions on Release in General Cir. Memo No.S2/24952/95
Terms. Dt. 27-9-95 read with
No.S2/24952/95, dt. 11-10-95
107 C&I.G has authorized him to exercise G.O.Ms. No.368 Revenue
The powers vested in the Board of (Regn-I) Dept. dt.25-7-95
Revenue as C.C.R.A. Notification Endt.No.S1/10104/95, dt.
4-8-95
111 Standard format for Sale deeds Procgs. No.G1/11020/94
both in English and Telugu dt. 12-3-95
127 Check slip in respect of Docts. Memo No.G1/14021/95
Kept pending for Regn-format dt. 16-5-95
129 Intimation of Refusal –format ----DO---
130 The documents contain full description Memo No.G1/8683/95,
Of property with reference to T.S dt. 24-5-95
No, Block and Ward Number.
132 Note added in Index-II as to the Memo No.G1/24370/95,
Arrear collection of Stamp & fee dt. 12-9-95
132 The S.Rs should refer the cases where Memo NO.G1/38719/95
The M.R.Os state that a particular dt. 213-7-95
Survey number excluded from the list
orders-modified.
133 With previous sanction of I.G a G.O.381 Rev.(Regn.I)Dept
Special Volume of Book-I or of dt.2-8-95, Endt. No.G1/
Book-4 may be opened 11020/94, dt. 19-8-95
134 Income-tax (tenth Amendment Notification No. S.O.636
Rules, 1995 dt. 12-7-95.
138 Extra fee Rs.50/ shall be levied as G.O.Ms.No.442 Rev.(Regn-
Search fee for E.C. granted within I)Dept dt.19-9-95, Endt.No
a day. G1/3089/95, dt. 28-9-95
141 Jt.S.Rs of Hyd, Rangareddy, Vizag, C&I.G’s Memo No.G1/
Vijayawada, Guntur and Warangal 29950/95, dt.17-10-95
should not entertain any document
for registration U/Sec.30 of I.R.Act
without permission of concerned D.R.
141 Construction rates of Buildings w.e.f Procgs.No.MV1/133561/94
25-1-95 dt. 20-1-95
144 Clarification issued as to the M.V. in Memo NO.MV/18289/95
Registration of Flats, Development dt. 1-7-95
and Sale Agreements with Power of
Attorney clause.
149 Powers of D.I.Gs, D.Rs, Vigilance Procgs. No.MV2/5533/95
Officers and A.D.Rs. dt. 21-2-95
153 Govt. have sanctioned Flying Squads Memo No.MV5/12846/95
In G.O.Ms.No.211 Rev.(Regn-I) Dept dt. 9-5-95
Dt.25-4-95-Staff pattern and duties

157 Return of document on the same Prcgs.No.MV2/2309/95
Day. Dt. 12-5-95
159 It was clarified that the value fixed procgs. No.MV4/190/94
by the Zonal Managers may be dt. 17-11-95
accepted-instructions issued
163 Instructions issued to issue S.V Memo No.GSO1/6246/95
Licences dt. 28-2-95
164 Franking Machine –Certain Memo No.GSO2/21659/95
instructions issued dt. 6-12-95
171 Assign Code Numbers to N.J.Stamps Memo No.GSO1/23199/95
Of Rs.100/- and Rs.5000/- dt. 1-9-95
172 The D.Rs were made custodians of Procgs.No.BDM/3582/95
The Marriage extracts, Marriage dt. 7-2-95
Registers under Christian Marriage Act.
172 Inspections of Notary Records by Procgs.No.BDM/3582/95
the D.Rs-Certain instructions-issued dt. 7-2-95
178 Hypothecation deed –chargeability Procgs.No.Cf/27858/93
Of stamp-clarification-issued dt. 22-12-95/

41 Uniform rates of Regn. Fee
79 General Power and Special Power
of Attorney-Proforma and
validation procedure
86 Loans to Govt. Servants.
98 Safe custody fee Memo No.G1/27167/95
Dt. 30-1-96
99 Asst. Regional Direcotr, Employees G.O.Ms.No.11Rev. Dept.
State Insurance Corporation, Hyd dt.3-1-96, Endt. No.G1/
is exempted from personal 6877/95, dt.11-1-96
appearance U/Sec.88 of I.R.Act.
100 It was instructed to accept only typed Memo NO.G1/18149/96
or printed copies of the documents dt. 7-10-96
on a thick and durable paper of fool-
scap size and not to accept any Xerox
copies.
101 PTAs and M .Notices transmitted to Memo No.G1/32167/96
concerned authorities within a week dt. 19-11-96
after the date registration
102 Stamp duty remits full in respect of G.O.Rt.No.8 Revenue
the conveyance deeds evidencing (Regn-I) Dept. dt.4-1-96
transfer of ownership of Two wheeler
Motor Vehicle and auto-rickshaws.
103 Amendment to Notification relating G.O.Ms.No.189 Rev.(Regn-
to duty on instruments of Hypotheca- III) Dept. dt.16-2-96
tion of movable properties under
I.S.Act, 1899

104 V.Os and D.Rs(Audit) are authorized C.C.R.A &I.G’s Lr.No. S1/
to prosecution for offences and stay 4384/87, dt.22-06-96
such prosecutions or to compound
such offences. Notification
104 U/Sec.73, Inspector of Police and G.O.No.488 Rev.(Regn-I)
Above rank working in the Vigilance dt. 24-6-96, Endt. No.S1/
And Enforcement Dept. are 3527/96, dt. 10-7-96
Authorized to inspect the public offices
105 CCRA hereby appoints the 21 D.Rs to Gazette No.380 dt16-8-96
be Collectors under Sec.47-A of I.S. file No.S1/2243/90
Act-Notification
107 All S.Rs in the State have appointed G.O.Ms.No.437 Rev.
As proper officers by the Govt. under (Regn-I) dt. 14-9-95
Rule 9 of Stamp Rules 1928.
116 A Note on Gifts and Settlements
124 Cancellation of Sale deed
125 Transfer Duty
1998 1 Indian Registration Act, 1908 with

relevant Standing Orders
356 Schedule-IA to Indian Stamp Act.
390 Registration fee at a Glance.
392 Pattadar Pass Books are not necessary Memo No.G1/31844/96
for registration of Mortgage decla- dt.11-6-97
ration for filing of Mortgage Bonds.
392 Docts. kept pending for production Procgs. No.G1/17480/96
of Pattadar Pass Books. Dt. 24-6-97
392 Not to insist Pattadar Pass Books Govt. Memo No.55907/A&
for Registration of Declarations R) Dept. Endt. No.G1/
24324/97 dt.29-8-97
393 The Courts need not produce Pattadar Memo No.G1/30612/97
Pass books and title deeds in respect Dt. 17-11-97
of the documents executed by them
393 Additional fee of Rs.50/- shall be levied Memo No.G1/19301/96
if the E.C. issued on the same day dt. 26-11-97
394 Time frames have been prescribed Memo No.G1/3080/97
For delivery of services to the dt. 29-8-97
Citizens
395 Before making a reference to the Procgs No.G1/16391/97
Collector U/Sec.47-A the S.R shall dt. 20-5-97
Mandatory conduct an independent
Enquiry-instructions issued.
396 Maintenance of Log Books, the Govt. Govt. Memo No.32126/op-
have issued instructions II/97-1, G.A(op-II) dept.
dt. 26-4-97
397 Govt. have issued the revised Guide G.O.Ms.No.333,G.A(Op-II)
Lines for condemnation/auction of Dept. dt.31-7-97
Old Govt. vehicles.

398 Procedure for selection of Private G.O.Ms.No.35 Fin&Pig (FW
Buildings for Govt. Offices and -EBS-PWD) Dept dt.
Fixation of rent thereof 27-2-97
399 Clarifications issued on the above Memo No.127/R&E/97 Fin
G.O.35 &Plg(Fw-R&E) dt.9-6-97
400 Select the building, the rent has to be Govt.Memo No.164/RM&E
Fixed by the concerned Head of Office C/97 dt. 6-10-97
401 Latest instructions on M.V.Scheme
413 List of Concessions and Exemptions

78 A.P. Chit Fund Act, 1971
102 A.P. Chit Fund Rules
139 Chit Fund Act, Certain instructions
154 Indian Partnership Act, 1932
179 A.P. Partnership (Registration of
Firms) Rules, 1957
195 Registration of Partnership Firms
-Notes
197 The Societies Registration Act, 1860
204 The A.P. Telengana Area Public
Societies Registration Act,1350 F
209 The Societies Registration Act-Notes
214 The Emblem and Names (Prevention
of improper use) Act, 1950
222 The Hindu Marriage Act, 1955
251 The Special Marriage Act, 1954
280 Rules framed under Special
Marriage Act, 1954
286 Departmental Enquiries
302 The A.P. Apartments (Promotion
of Construction and Ownership)
Act, 1987
312i The A.P. Apartments (Promotion
of Construction and Ownership)
Act, 1987
313 The A.P Rights Land and Pattadar
Pass Books Act, 1971
340 A.P. Amendment to Indian Stamp
Act, 1899 (Act, No.21 of 1995)
343 Stamp Act, amendment to Sec. 76A
of I.S.Act.
344 Indian Stamp Act (A.P. Amendment)
Act, 1998 (Act. 8 of 1998)
350 Depreciation table of buildings
From 17-5-1982 to 1-8-1998
355 Construction rates from 16-8-75
To 18-7-98


78 Undervaluation and Prosecution
Certain guide lines.
84 Defects appertaining to entries in
Register Books
89 A.P. Acts, Ordinances and Regulation
Etc., (Amendment to Registration
Act, 1908) (Act. No.4 of 1999)
92 Adhoc Rules for the post of S.W. in
Registration and Stamps Dept.
94 A.P. Registration Subordinate Service
Rules
103 A.P. Stamp (Inspection of Properties) G.O.Ms.34 Revenue(Regn)
Rules, 1998. Notification. Dept. dt.8-1-99
106 certain instructions on Inspection Memo No. MV2/22407/98
of Properties U/Sec.27 of I.S.Act. dt. 22-1-1999
115 A.P. Revision of Market Value Guide G.O.Ms. No.301 Rev.
Lines, Rules, 1998 (Regn-I) Dt.4-5-98
129 Clarification on Release by the Co- Memo NO.S2/11549/98
Partners under Partnership Act. dt. 5-2-99
131 50% deposit amount under proviso Memo No.MV1/16255/98
to Sub Sec.(1) & (2) of Sec. 47-A of dt. 20-5-99
I.S.Act,-remit under Revenue deposits
falling under Art. 262 of A.P. Financial
Code
133 Statement of Retirement is not an Memo No.S1/1280/98
Instrument for chargeable of stamp dt. 20-7=98
Clarification on reference by D.R.Elr.
134 Reduction of Stamp duty on Constru- G.O.ms.No.564 Revenue
ction Agreement by the Govt. or Govt Regn-I) Dept dt.19-7-99
organizations, or Local bodies
135 Levy of stamp duty and transfer duty Memo No.S3/4930/98
on sale deeds relating to Apartments dt. 22-7-1999
/flats-Certain clarification
137 A.P.Acts, Ordinances and Regulations G.O.Ms.No.488 dt.19-6-99
Etc., (Stamp Amendment Act No.14 of 1999)
140 Registration (A.P.second Amendment)
Act,1999. (Act. No.16 of 1999
143 Registration of Docts through CARD G.O.Ms.NO.722 Rev.
Rules. (Regn.I) dt.8-10-99
151 Inspection of Properties U/Sec.27 of G.O.Ms.No.34 Rev.
I.S.Act, Rules. (Regn-I) dt.8-1-99
154 A.P. Ministerial Service Rules. G.O.No.261 Gl. Admn.
(Service-B) dt.14-7-98
2001 1 Schedule-IA of I.S.Act.
78 Standing Orders under Stamp Act.
135 Some important Circulars on
CARD
143 Extract of Local Bodies Acts.
148 Exemptions from personal
Appearance of Govt. Officers
& Public Functionaries.

150 A Note on Rectification deeds
153 Instructions on I.T.C.C
160 Art. 31(c) is applicable only when Procgs. No.S5/7423/93
Certain amount is paid as advance dt. 3-6-2000
prior to the arising of liability on
account of rent and that the said
payment is in addition to the rent
160 Format of Agreement and Mortgage
Deed in favour of UDA.
163 Certain instructions on denoting Procgs. No.S1/10915/2000
Stamp duty U/Sec.16 of I.S.Act. dt. 3-6-2000
166 While dealing with any instrument Memo No.S2/17035/2000
U/Sec.31,40, or 41, if the D.Rs feel dt. 13-11-2000
doubt, refer it along with their own
opinion for the decision of CCRA
166 Notifications containing granting
Certain incentives in the shape of
Concession in stamp duty
167 Govt. have exempted the ST/BC G.O.Ms. No.155 PR&RD
and minority beneficiaries from (PTS) Dept. dt.16.5.2K
payment of T.D in respect of the
lands purchased under the Land
purchase scheme.
169 Two different judgements were Cir. Memo No.MV1/16537/
delivered by Sri B.S.A.Swamy. The 99, dt. 12-1-2000
variation between these two judge-
ments is that in the former case the
contested suit was in court for more
than 20 years and in the latter case
it was filed in Jan,1994 and obtained
exparte decree by the end of that
month only. The C&I.G has issued
instructions the registering officers
should bear in mind the 2nd judge-
ment if implement the 1st judge-
ment. Dispose of pending cases.
172 Fixed deposit receipts issued by Govt. Memo No.22658/
the A.P.State Co-Operative Bank Regn.II(1)/2000-2, Rev
Ltd.,&Dist. Co-Operative Banks Regn-II Dept. dt.20-11-
may be accepted as security 2000.
under Sec.12(1) of A.P.C.F Act.
172 It was clarified that the delays Memo No.BDM/25590/
In registration of the Hindu 2000, dt. 1-11-2000
Marriages performed after the
Act came into force can be condoned
U/Rule 5 of H.M.Rules, 1965
172 Govt. have enhanced the financial G.O.Ms.No.148 Fin&Plg
Powers of Head of Depts. Regional (FW-AdmnI-TFR)Dept.
Officers and Dist. Officers. Dt. 21-10-2000
180 Rules under Sec.22-A of Indian G.O.Ms.No.786, Rev.
Registration Act, 1908 Regn.I) dt. 9-11-99

182 The deficit Stamp duty on account Memo No.FRI/IA/4946/
of incorrect classification by the 94, dt.16-10-2000
S.R detected during the Internal
Audit, shall be recovered from the
Parties concerned and invariably
Disciplinary action should be taken
Against the officer responsible for
the loss in all such cases
182 Revised standard proforma for Memo No.G1/11622/2K
Preparation of Surprise Inspection dt. 16-11-2000
Reports has been prescribed.
187 AS per I.G’s Memo No.G1/19464/98 Memo NO.G1/3862/2K
Dt. 21-9-98, all S.Rs are ensure dt. 2-10-2000
Incorporation of full and complete
Description of property in the relevant
Docts. for swift identification.
187 Unserved notices shall be displayed by Memo No.G1/26782/2K
affixing them conspicuously on the dt. 9-11-2000
doors or walls of the Schedule property
187 Notification was issued for registration, G.O.Ms.No.825 Rev.
Copying preservation and retrieval of (Regn.I) Dept. dt.
Release and Lease deeds with the help 27-1-99
of electronic devices like computers.
187 Similar Notification was issued in Memo No.G1/2271/97
Respect of all categories of Docts. of dt. 2-11-97
Book-I (Except Partitions), BookIII and
Book IV. G.O.Ms. No.826 dt.27-11-99
187 Another Notification was Issued in I.G’s Endt.No.G1/2271/
respect of Partition and Exchange 97, dt.25-10-2000
w.e.f. 1-11-200, G.O.743 Dt.
19-10-2000
187 Omitting the particulars relating to Memo No.G1/26782/2K-I
built of area of rooms/floor of dt. 9-11-2000
building in the schedule of the doct.
shall lead to launching of prosecution
invariably in addition to collection
if deficit amount –display in Notice
Board.
188 Duties and Responsibilities of Record Procgs. No.G1/24170/77
Keepers of R.Os-instructions –issued. Dt. 12-9-1977
191 Period of preservation of Records
195 CCA(CC&Appeal) Rules.(Telugu)
196 Financial Code Important Articles
(Telugu)
197 G.P.F. Rules important Rules(Telugu)
199 A.P. Employees Welfare Fund (Telugu)
200 Group Insurance Scheme (Telugu)
201 Group Janatha Personal Accident
Policy (Telugu)
203 Automatic Advancement Scheme
(Telugu)

204 Joining time –some important
Rules. (Telugu)
206 Medical reimbursement Rules(Telugu)
210 A.P. Leave Rules. (Telugu)

47 Table of fees w.e.f.1.1.2002 G.O.No.757 Rev.Regn-I
Dt.18-12-2001
59 Fee for registration of Societies G.O.No.742 dt.10-12-01
61 Fees table U/Chit Fund Act, G.O.No.752 dt. 12-12-01
67 Index to CARD circulars
70 CARD Circulars
247 Registration of docts. covering all
Categories of docts. of Book-I
(except partition, Exchange deeds)
Book-III and Book-IV may be
Registered with the help of
Computers.
248 Amendment of Registration Act for
Registration of docts. through
Electronic devices. (Act. No.16 of 99)
251 Inspection of properties under Sec. G.O.No.34 dt.8-1-99
27-Rules framed.
266 Salaries of Stamp Counter –Head Govt. Memo No.48686/
of Account Regn-I-1/2001-1,2001
dt.9-10-2001
266 Merger of Sub-heads under 2030 U.O.Note No.907/10/A2/
Instructions. BE.IV/2000,dt.10-5-2000
267 Construction rates w.e.f. 7-11-2001 Procgs.No.MV/30324/2000
Dt. 2-11-2001
269 Table of fee-certain amendment Memo No.G1/3152/99
Orders-issued. Dt. 29-5-2001
271 Sec.230-A of the I.T.Act stands Memo No.G1/20441/2000
Deleted w.e.f. 1-6-2001 dt. 4-6-2001
272 Sale deeds executed by courts Memo No.S1/24389/98
Under specific performance duty dt.01-05-2001
Payable on the value worked out
on the basis of the rate prevailing
as on the date of execution of the
sale deed-Judgement- Reg.
278 Request for return of excess collection Memo No.S2/26310/98
of Stamp U/Sec.41 dt. 10-07-2001
278 CARD Project-Levy of Service G.O.No.576 dt.29-8-2001
Charges-Orders-Issued.
281 Omitting the Rule 200-Orders
Issued.
281 Correct Head of Account to remit Memo No.S2/17247/2000
the deficit Stamp and Penalty dt. 24-8-2001

284 Agreement to sell are compulsorily Memo No.S1/1147/2000
registerable docts. dt. 31-7-2001
285 Computation of M.V on the basis Memo NO.MV1/20955/
of Annual rental value-rent for shops 2001, dt.21-8-2001
and offices-instructions
287 Since step mother is not included Memo NO.S2/24212/2000
In the definition of family. Dt. 29-3-2001
288 50% Exemption from payment of G.O.No.103 dt.7-2-2001
Stamp duty and Regn. Fee on the
Instruments, lease-cum-Sales executed
in f/o Industrial Units.

54 Table of fee-Notification G.O.No.757 dt.18-12-2001
66 Table of fee U/Societies Regn. Act. G.O.No.742 dt.10-12-2001
68 Table of fee U/Chit Fund Act. G.O.No.752 dt.12-12-2001
CARD
1 CARD Circulars Index and
Circular Nos.92 to 105
Service Rules
1 to Service Rules
413
Others
Certain instructions issued on Sec.32-A Memo No.G1/8538/99
(Photo System) dt.10-05-2002
--- Do----- G.O.No.584 dt.28-6-2002
Permission to collect and utilize the G.O.No.99 dt.08-03-2002
User charges by the Regn. Dept.
Drawl of User charges for upgrada- G.O.No.672 dt.4-10-2002
tion of software and CARD Project.
CARD Project- Levy of Service G.O.No.576 dt.29-08-2001
Charges-Orders-Issued
Amendment to Rule 26 enclosure of G.O.754 dt.21-10-2002
Route map
Issue of Certified copies to Pending Memo NO.G1/19001/02
Docts. U/S.O.999(a)-Reg. Dt. 19-9-2002
Revised fees table U/Chit Fund Act. G.O.No.103 dt.09-03-2002
Disciplinary cases consultation with U.O.Note No.235/SPLB/
Vigilance Commission 2001-1, dt. 28-07-2001
Amendment to Registration Rule
232 and 233 G.O.No.407 dt.5-7-2002
House Building Advance though G.O.828 Dt.30-9-2002
Banks-orders issued
Compassionate appointment of Son G.O.No.202 dt. 27-4-2002
Daughter/Spouse of Govt. Employee
Who retire on Medical Invalidation
Scheme-dispensed with
---- DO----- G.O.No.203 dt. 27-4-2002
---- Do----- G.O.No.305 dt.17-7-2002

Reimbursement of expenditure for G.O.No.134 dt.9-4-2002
All diseases without referral letter-
Orders-Issued.
House Building Advance through Banks G.O.No.905 Dt.24-10-2002
Further orders issued.
---- Do----- G.O.No.928 dt.19-11-2002
---- Do----- G.O.No.939 dt.19-11-2002
2004 1 Schedule-IA to Stamp Act,

54 Table of fee
63 Indian Registration Act
101 Rules under Registration Act.
208 A.P. Municipalities (Duty on
Transfer of property) Rules,1965
213 A.P. Gramapanchayats (Duty on
Transfer of Property) Rules,1965
221 A.P. Assigned lands (Prohibition
of transfers) Act, 1977
229 Extract from the Hyderabad
Municipal Corpn. Act,1955
230 Extract from the A.P. Panchayat
Raj Act, 1994
233 Extract from the A.P.Municipalities
Act, 1965
235 A.P. Non-Trading Companies
Act, 1962
237 A.P. Registration (Prohibition G.O.No.786 dt.9-11-1999
of Registration of certain Docts.
opposed to public policy)
Rules, 1999
240 S.D & R.F exempted on Mortgage G.O.No.472 dt.10-5-85
Deeds executed in f/o Co-operative G.O.No.735 dt.2-11-88
Societies,Agricultural Develepment G.O.No.790 dt.26-11-88
Banks, Schedule Banks, and
Grameena Banks etc.,
242 Reduces the S.D payable by the G.O. NO.522 dt.20-7-88
Allottees of the A.P. Housing Board
Houses by limiting the S.D to the
amount fixed by the A.P. Housing
Board at the time of Registration
242 C&I.G has designated as CCRA G.O.No.153 dt.25-3-95
243 S.D. chargeable on Docts pertaining G.O.No.1432 dt.20-11-95
to Apartments.
243 S.D. in respect of instruments effecting G.O.No.8 dt.4-1-96
Transfer of second hand motor vehicles
244 Authorisation of Officers of Vigilance G.O.No.488 dt.24-6-96
and Enforcement Dept. for conducting
Audit

244 Exemption of S.D and R.F on the G.O.No.359 dt. 1-5-1997
houses constructed under Weaker
Sections Housing Programme in
Rural areas
245 Delegation of powers of State Govt. G.O.No.556 dt.30-7-1998
Under Sec.9(1)(b) to the C&I.G.
246 50% Exemption of S.D and R.F G.O.No.103 dt. 7-2-2001
on the instruments of lease, lease-
Cum Sales and Sales executed in
f/o of Industrial Units.
246 Waiving of S.D on the Docts. executed G.O.No.510 dt.24-5-2001
by Self help groups (SHGs) for accession
of loans from the Banks
246 I.G has appointed as CCRA G.O.No.275 dt.24-5-2002
247 50% exemption from payment of G.O.No.370 dt.24-6-2002
S.D and R.F on transfer of lands
meant for Industrial use in SEZ
S.D and R.F for Loan Agreements
Credit Deeds, Mortgages, and
Hypothecation deeds executed by
SEZ units in f/o Banks
248 Exemption from levy of S.D and R.F G.O.No.372 dt.24-6-2002
on the structures to be built by the
lessee on the Govt. lands leased for
setting up of Tourism related Projects
248 Registration of Houses by A.P.Housing G.O.No.551 dt.28-4-2003
Board in f/o third parties-Payment of
Stamp duty
253 Petitions and Enquiries-Disposals
260 A.P. Civil Services (CC&A) Rules,1991
387 A.P. Civil Services Conduct Rules, 1964
439 The Foreign Marriage Act,1969
457 Amendment to G.P.F. Rules,1935 G.O.No.42 dt.29-01-2003
459 Payment of S.D, T.D and R.F in the Memo No.G1/16619/03
form of cash through banks-re. dt.27-10-2003
465 Restriction of use of N.J Stamps G.O.No.953 dt. 10-9-2003
up to Rs.100/- denomination
467 Prevention of illegal registration of Memo No.12159/Regn-I
Govt. lands, Tank bed lands, Endow- dt. 25-7-2003
ment lands- instructions
468 Stamp Amendment Act, 8 of 2003
469 Exempts the S.D by 50% on the G.O.No. 624 dt.24-5-2003
Total value in case of new enter-
preneurs acquiring land along with
Building from a sick or existing unit
469 Amendment to G.O.No.103, dt.7-2-01 ---- Do-----
471 Registration of Houses constructed G.O.No.552 dt.28-4-2003
by A.P. Housing Board in f/o third
parties-payment of Registration fee. G.O.No.140 dt.24-2-2001

472 70% exemption from payment of S.D
& R.F on the Govt. lands for BOT and
S.D.on Sale/Lease of land and built up
space etc.,
474 Exemption from payment of S.D on all G.O.No.419 dt.11-7-2002
Docts. executed by Self Help Groups
for construction of houses
475 Waiving of S.D on all loan docts. G.O.No.398 dt.3-7-2002
Executed by SGHs for accessing loans
From Banks etc,
476 50% exemption from payment of S.D G.O.No.516 dt.29-8-2002
& R.F on Agreement to sale-Amendment
to the Notification in G.O.103 dt.7-2-2001
479 50% exemption of T.D on the instruments
of leases, lease cum sales and sales exe-
cuted in f/o Industrial units. G.O.No.187 dt.6-6-2001
480 50% exemption of T.D to Local G.O.No.317M.A dt.13-7-01
Bodies in r/o instruments of Leases
Lease cum Sale and Sale executed in
f/o Industrial Units.
482 Structure rates w.e.f. 1-8-2003 Procgs.No.MV1/11096/
2002, dt.19-7-2003
2005 1 Schedule-IA to I.S.Act.

45 Stamp duty at Glance
47 Registration fee at Glance
54 Table of fees
63 Indian Stamp Act, 1899
212 The Urban Land (Ceiling Regulation)
Act, No.33 of 1976
262 Brief Notes on Co-Operative
Societies Act, 1964
262 Brief Notes on A.P (Andhra Area/
Debt Conciliation Act)
262 Brief Notes on A.P. Land Reforms
(Ceiling on Agricultural Holdings)
Act, 1973 w.e.f. 1-1-1975
266 A.P. (Schedule Areas) Land Transfer
Regulation, 1959
267 Brief Notes on A.P. Pattadar Pass
Books Act, 1971
270 Brief Notes on A.P. Apartments Act
(Act 29 of 1987)
285 Index of CARD Circular Nos. 104 to 114
286 CARD Circular No.109 dt. 6-3-2003
288 Registration of Docts. by means of G.O.No.331 dt. 5-3-2003
Electronic Devices in 148 S.R.Os
in the State w.e.f. 10-3-2003
295 Protected systems U/CARD Project- Memo NO.CARD6/6311/04
Instructions dt. 29-04-2004

298 CARD Circular No.106 dt.28-10-02
321 Registration of documents by means CARD Cir.No.109 dt.6-3-03
of electronic devices like computers.
340 Preservation of Triplicate CDs contain- CARD Cir.No.114 dt.
ing the images of Docts. at central 25-11-2004
Archival Room
341 Enquiry under Rules 61 (Non-Testa-
mentary docts after death of Ext.
347 Authority to Adopt.
348 Will Enquiry
360 Stamp duty U/Schedule-IA from
1-9-50 to 1-4-90
369 Depreciation on buildings from 17-5-82
to 9-10-1985
373 Structure rates from 16-8-1975 to
1-9-2004
S.D & R.F on the instruments , lease
Lease-cum-Sales, Sales executed in
f/o Industrial Units
388 Allowing 50% exemption on S.D., G.O.No.41 dt.22-2-2003
R.F and T.D on total value in r/o
New entrepreneurs who are purchase
Land and buildings from Sick or
Existing industry.
390 50% exemption of S.D & R.F in regn. G.O.No.624 dt. 24-5-2003
of lands meant for Industrial use-
Amendment to G.O.No.103 dt.7-2-01
391 50% exemption of T.D on the instru- G.O.No.187 dt.6-6-2001
ments of Leases, Lease cum Sales,
Sales executed in f/o Industrial units
392 ---- Do------ Memo NO.S2/12295/03
Dt.
393 Industrial Policy 2000-2005-50% Memo No.42058/R&M.1/
Exemption of S.D &R.F-Implemen- 2006-4 dt.9-3-2004
tation of orders-issued.
` 401 Finance(No.2) Act, 2004
402 Houses constructed by the Societies Govt.Memo NO.19659/
Members with their own funds/loans Regn-I(2)/2002
Advances from Banks and Financial dt. 8-12-2003
Institutions.
405 Reduction of S.D & R.F payable on G.O.No.304 dt. 27-3-2004
the Securitization of housing loans
notification-orders issued.
407 Chargeability of S.D on partnership Govt.Memo NO.43241/
Deed-clarification-orders-issued. Regn.I(2)/03,dt.9-1-04
S2/5521/02, dt.28-1-04

409 S.D. on Counterpart Agreements Lr.No.S2/2235/03
Clarification-REg. dt. 5-1-2004
410 Counterpart Agreements- Govt.Memo No.30292/
Clarification-Reg. Regn.I(2)/03.dt 10-11-03
411 Agreement cum G.P.A-subsequent Memo No.S27943/04
Sale deeds executed by Agent-Reg DT. 22-4-2004
412 ---- DO ---- ---DO---- DT.8-7-2004
419 Levy of S.D at the rate of 5% on the D.O.Lr.No.CCRA3/315/03
Advance amount in Development dt. 9-10-2003
Agreement-Reg
420 Exemption of Stamp duty full in r/o G.O.No.297 dt.25-3-2004
Special Power of Attorney.
421 Presence of buyer or his authorized Govt.Memo NO.4214/Regn
Representative –instructions I(1)/2004 dt. 20-10-2004
423 Cancellation of Sale deeds unilaterally Memo No.G1/4838/04
Instructions –Issued. Dt. 17-12-2004
427 Payment of S.D through banks- Memo No.G1/16619/03
Refund of S.D-Procedure. Dt. 21-04-2004
429 Income Tax Act, 1969
2006 1 Schedule-IA to Stamp Act, 1899

44 Transfer Duty (New G.Os)
45 Revised Pay Scales, 2005
48 S.D and R.F at a Glance
53 Table of fee
District Office Manual (Telugu)
63 Indian Stamp (A.P.Amendment)
Act, 2005 (Act. No.19 of 2005)
73 A.P. Societies Registration Act,2001
95 Refund of amounts paid through G.O.No.222 dt.19-2-2005
Challans-instructions
99 Payment of T.D though Challan Procgs.No.G2/23401/2004
Further instructions-Reg dt.29-01-2005
100 A.P. Stamp (Franking Impression G.O.No.1455 dt 26-7-2005
of stamps) Rules, 2005
119 Reduction of S.D from 5% to 1% G.O.No.1475 dt.
to the Agreement to Sale/Development 30-07-2005
/construction subject to Max. Rs.20000/
combined with G.P.A.Max Rs.50000/-
121 Filing of Annual Information Return No.G3/11527/2005
(AIR) by D.Rs and S.Rs dt.24-8-2005
133 Exemption of S.D for Docts. executed Govt.Memo NO.3990/
In connection with loans granted to R&M(1)/05-2
Small and Marginal farmers. Dt. 12-8-2005
135 Solemnization of Marriage between Cir.No.BDM/10735/03
Citizen and Non-Citizen of Indian dt.15-7-05
137 Supreme Court Judgement
U/Sec.73 of I.S.Act.
162 Medical Attendance Rules,1972 G.O.No.74 dt.15-3-05

174 User charges on issue of Certified G.O.No.1813 dt.18-10-02
Copies and sale of stamps
175 3% T.D. in Panchayats and 2% T.D G.O.No.239 dt.30-6-2005
to Apartments in Panchayat areas
176 Vending of Revenue Stamps G.O.No.276 dt.7-3-2005
178 Reduction of S.D-Clarification on Cir.No.S1/14060-A/2005
Apartments, Partitions, and Releases. Dt.28-10-2005
180 Payment of S.D in respect of sale of G.O.No.2046 dt.28-11-05
Industrial units and Plant and
Machinery-Notification
181 Disposal of 47-A cases by the D.Rs Memo NO.MV3/12215/05
Suo moto revision powers by the dt. 14-10-2004
C&I.G-instructions
183 Pre-registration spot inspection of Memo NO.MV1/9758/05
Documents valued as per rider rates dt. 29-07-2005
185 Amendment to table of fee-Agreements G.O.No.2045 dt.28-11-05
Deposit of Title deeds, Partition, Release
Settlements and Powers of Attorney.
187 Exemption of S.D and R.F in r/o Gift G.O.No.877 dt.30-10-04
Deeds, Settlements executed in f/o
Govt. for perpetuating the memory
of living or dead persons.
188 Exemption of S.D & R.F for the G.O.No.1253 dt.24-06-05
Mortgage deeds to be executed
U/Rajiv Gruhakalpa Scheme.
191 Exemption of S.D. &R.F for the loan G.O.No.1908 dt.15-11-05
Agreements to be executed by the
Beneficiaries/tripartite agreements
U/Rajiv Gruhakalpa Scheme
212 Exemption from payment of S.D G.O.No.1575 dt.20-8-2005
& R.F on the documents executed
By small and marginal farmers in
conversion of crop loans
215 Revision of Structure rates w.e.f. Procgs.No.MV5/13492/05
1-10-2005 dt.28-9-2005
216 Proper stamp duty chargeable on Ministry of Finance
Instruments mentioned under Col. Notification dt.28-1-04
(1) in articles 13,14,27,37,47,49,
52 and 62(a) in Schedule-I
219 Limiting the S.D to the amount G.O.No.2046 dt.28-11-05
arrived at on the auction amount
declared in the sale deeds of land
and buildings-auction through Official
Liquidator appointed by H.C or Recovery
Officer appointed by the Debt Recovery
Tribunal.Notification-I and II
221 Structure rates Table w.e.f.1-10-05 Mv5/13492/05 dt.28-9-05

44 Fee Table U/Registration Act.1908
54 Fee under Hindu Marriage Act.1955

55 Fee Under Special Marriage Act.1954
56 Fee Under Foreign Marriage Act.1969
57 Fee Under Partnership Act,1932
58 Fee U/Societies Registration Act, 2001
59 Fee Under Chit Fund Act,1971
66 S.D and R.F at a Glance
71 Transfer Duty
72 Transfer Duty at a Glance
73 User Charges
74 Structure Rates w.e.f.1-8-2006
76 Conversion Table
78 Agreement with Possession with General Memo No.G1/484/06
Power-Regn. Fee-Clarification dt.17-2-2006
80 Refusal to register certain docts. Govt. Memo NO.10234/Regn.I
by the registering authority- (1)/2006-3 dt.18-3-2006
instructions issued.
82 Obtaining proof of address of Memo No.G1/14683/2003
Executants & Claimants. Dt. 13-11-2006
83 Docts. affecting Assigned lands Memo NO.G1/15653/06
And Govt. lands-Certificate issued dt.13-11-06
by the M.R.O. Confirmation by Collector
85 If the transferor has impersonated Lr.NO.G1/807/06
the original owner-Request for not dt.20-01-200
initiating legal action against S.R Addressed the D.G.P.
87 On the above issue D.G.P.issued Rc.No.508/C4/06
Memo to All S.Ps dt.17-2-06,16-2-06
89 Revised Common Building Rules,06 Memo NO.G1/15055/06
Issued by Municipal Admn. & Urban dt. 13-11-06
Development Authority
93 Amendment to Rule 26-insersion of Notification
Sub rule(k)-not to register unilateral A.P. Gazette dt.29-11-06
Cancellation to conveyance on Sale
95 High Court Judgement on Cancella-
tion deeds.
106 Chargeability of S.D. on Agreement Procgs.No.CCRA-I/13754/
with Possession combined with G.P.A 2006, dt.17-02-06
108 Revoking of cancellation deed is treated Lr.No.S2/19350/05
as Reconveyance. Dt. 21-2-06, addressed
to the V.C.A.P.Housing
109 Reduces the S.D chargeable at 0.5%
On the Deposit of Title deeds, Pawn, G.O.No.316 dt.14-3-2006
Pledge or Hypothecation to be executed
By the Small Scale Industries,Max.Rs.1000/-
111 Adjustment of S.D paid on Development Memo NO.S1/15598/
Agreements-Clarification 2002, dt.19-6-2006
112 Payment of S.D, T.D & R.F in the Memo NO.G1/16619/03
Form of cash through Banks. Dt. 27-10-2003
119 Payment of duties through Banks Memo No.G1/16619/03
Refund in certain cases-Reg. dt. 21-4-2004

122 The amount was voluntarily paid Procgs.No.CCRA1/13244/
U/Sec. 41 which does not come dt.17-1-2005
under the ambit of Sec.45(2)
(not refundable)
124 Denoting of S.D paid to the un-regd. CCRA1/9052/2001
Agreement on the subsequent sale- dt.27-4-2005
Clarification
128 Unilateral cancellation of Sale deeds
H.C.Judgements on the batch of
Petitions.
218 Right to Information Act, 2005
247 Powers and Functions of the
Information Commissions
263 The Official Secrets Act, 1923
276 Right to Information Act, 2005
(Telugu)
2008 1 Schedule-IA to Stamp Act.

44 Fee U/Registration Act, 1908
54 Fee U/Hindu Marriage Act,1955
55 Fee U/ Special Marriage Act, 1954
56 Fee U/Foreign Marriage Act, 1969
57 Fee U/Partnership Act, 1932
58 Fee U/Societies Regn. Act, 2001
59 Fee U/Chit Fund Act, 1971
66 S.D & R.F at a Glance
71 Transfer Duty
73 User Charges.
74 Structure Rates w.e.f. 1-8-2006
76 Conversion Table
78 Endorsement of Registering No.G1/17763/2007
Authorities on Documents dt. 10-10-2007
79 Written agreement of Sale between No.G1/10534/2007
the promoter and intended transferee dt. 16-06-2007
-Compulsory registerable
85 Presence of Buyer or his authorized No.G1/8538/98
Representative and obtaining dt. 29-5-2007
Thumb Impression in T.I.R.
86 Provision of Registration Rules No.G1/13450/2007
relating to registration of Docts. dt. 29-8-2007
instructions-issued.
88 Miscellaneous Docts. are being No.G1/13450/2007
wrongly registered by in-charge dt. 31-7-2007
S.Rs-Certain instructions-issued.
89 Presence of the both the seller and No.G1/8538/98
Buyer also apart from affixture dt. 1-11-2007
of Photos and finger prints.
90 Registration and other related laws No.G1/8538/99
(Amendment) Act, 2001 –Applicability dt.19-4-2002
in the State of A.P. w.e.f. 1-5-2002

93 Re-Organization of Regn. & Stamps G.O.No.1093 dt. 14-8-07
Dept. formation of District and Sub-
District limits-Notification
99 100% Reimbursement of R.F, S.D & G.O.No.11 dt.21-3-05
T.D to I.T.Industry and Telecommu-
nication Companies.
101 The Jt.S.Rs are instructed not to
Entertain any document affecting
the property falling under other S.Rs
in and around Head Quarters without
written permission of D.Rs
102 Obtaining Photo of the structure No.MV6/11338/07
/building along with documents before dt. 15-10-2007
Registration
106 Further clarification issued on No.S1/14060-A/2005
Partitions & Releases basing on the dt. 11-02-2008
High Court Judgement
108 Clarification regarding the rates of Cir.No.G1/13211/07
Levy of T.D-Instructions dt. 18-12-2007
109 Instructions issued on Releases and CCRA3/1184/2007
Partitions basing on A.G. objections dt. 29-05-2007
111 Notification issued while removing G.O.No.1481 dt.30-11-07
the maximum limit of Rs.50000/- on
the Sale/Development/Construction
Agreement. w.e.f. 3-12-2007
114 Reduces the S.D chargeable 0.5% G.O.No.2794 dt. 31.12.07
Subject to Max. Rs.1000/- on the
Deposit of title deeds, Pawn, Pledge
Or Hypothecation executed by Small Scale
Industries, either by the lessees or lessors
of Rice Mills
115 Duties of D.Rs (M.V)- Orders –Issued. No.MV5/20588/07,
Dt.24.1.2008
119 Structure Rates w.e.f. 1-8-07 No.Mv5/12703/07
Dt. 30-7-07
122 Declaration of personal cash by the No.Vig.1/6303/07
Officials at the time of reporting dt. 19-5-2007
to duty modification-orders-issued
126 --- do ----- G.O.No.200 dt.26-3-07
128 S.R.O.Amalapuram-Irregularities- No.X2/24791/2003
Instructions-issued. Dt. 31-7-2007
131 Authority which may impose penalty
in Registration Dept.
134 Re-Organization-New Dy.Inspector- G.O.No.1094 dt.14-8-07
General Offices-Reg.
137 Outsourcing of services in the Govt. Govt.Memo NO.17944/668
Dept.-Guidelines. AZ/SMPC/07, dt. 6-10-07
138 Delegation of Disciplinary powers Procgs.NO.X1/21746/07
To Regional Officers in r/o 1st.level dt. 15-1-2008
Gazetted Officers
145 H.C. Judgement on disciplinary case.

154 Table of fees –Certain Clarifications Memo NO.G1/3152/99
Orders-issued. Dt. 30-1-02
158 Amendment of Sec.22A of I.R.Act.
Act. NO.19 of 2007 (Telugu)
161 H.C. Judgement on the orders
issued under Sec.41-A of I.S.Act.
167 H.C. Judgement on the definition
of family to apply 1% stamp in
Partitions. (D.R.Rajahmundry)
172 H.C. Judgement on the Notice issued
in form-2 U/Sec.27 read with G.O.No.
34 dt.8-1-1999
175 H.C.Judgement on levying of S.D on
the Security deposit in Development
agreements.
180 Chit Fund Act, 1971 (Act.No.9 of 1971)
280 A Bill to Amend the A.P. Chit Funds
Act, 1971
2009 87 Schedule-IA to I.S.Act. 1899

129 Fee U/Registration Act,1908
142 Fee U/Hindu Marriage Act, 1955
143 Fee U/Special Marriage Act, 1954
145 Fee U/Partnership Act,1932
146 Fee U/Societies Registration Act,2001
150 S.D. & R.F at a Glance
155 Transfer Duty
157 User Charges
161 A.P. Chit Fund Act, 1982
236 Certificate of Sale issued by Courts Lr.No.S1/10875/05
Application of M.V. and T.D. dt. 3-9-2007
Applicable to Debts Recovery Tribunal
237 Reduction of S.D on the docts. of G.O.NO.2794 dt.31-12-07
Deposit of Title deeds and Pawn,
Pledge or Hypothecation for lessees
or lessors of Rice Mills
238 Exemption of S.D and R.F to the G.O.No.61 dt.23-1-2008
Lands purchase for distribution of
House sites to weaker section by
The Dist. Collector, where the land
cost is not exceeding Rs.100000/-
239 Allowing exemptions is r/o Docts. Memo NO.CCRA1/13492/
relating to SEZs-certain clarification. 07, dt.5-2-2008

241 Adjustment of S.D collected on Cir.Memo No.CCRA3/6216/
Agreements of Sale with Possession A, dt.19-2-2009
combined with G.P.A or without G.P.A
at the time of registration of subsequent
sale deeds.
243 Reduction of S.D payable in r/o Deposit Cir.No.S1/11744/05
of Title deeds and Pawn, Pledge or dt.27-2-2008
Hypothecation to be executed by Small
Industries/3rd parties-orders.
244 Withdraw the powers of the Sub- S1/19311/07
Collectors (Head Asst. Collectors) dt.27-2-08
Asst. Collectors and Dy.Collectors
R.D.Os U/Sec.40,41 & 42 of I.S.Act. G.O.No.267 dt.3-3-08
245 Exemption of S.D and R.F for the
Mortgage to be executed by the A.P
Rajiv Swagruha Corporation.
246 Remove the cap of Rs.20000/- in G.O.No.568 dt.1-4-08
respect of Sale/Development or
Construction Agreement w.e.f
8-4-2008
247 Exemption from S.D. and R.F on the Memo NO.12254/Regn.
instruments registration by Developers II/A12008, dt.1-4-08
Co-Developers and Units of SEZ
248 Validity of period of Challan- Memo NO.G1/1368/08
Clarification-issued. Dt.9-4-08
250 Deposit of diff. amount of duty Memo NO.S1/2176-A/07
in 47-A cases held constitutionally dt. 28-6-08
valid by S.C-instructions
251 S.D. paid on Agreement of Sale/ Memo NO.CCRA3/6216/08
Development/construction dt. 23-8-08
Adjustment towards S.D. leviable on
Sale deed-discontinued.
252 Not to validate doct. of more than Memo NO.G1/12860/08
One year of its execution U/Sec. dt.4-9-2008
33,40 of I.S.Act.
253 Supplementary deed to the previously
& Regd. Development agreement treated
255 as agreements U/Art. 6(c) of Schedule-IA
Clarification-issued.
255 Cancellation of Sale deed –Clarification Memo NO.S1/8652/08
Orders-issued.(This Cir. Was cancelled) Dt. 20-9-08
257 Cancellation of Previously regd. Sale Cir.Memo No.S1/8652/08
Deed-Clarification-Orders-Issued. Dt. 22-9-08
258 Reduction of S.D by 1% payable on Memo NO.S1/9848/08
Sale deeds in f/o women U/Ar.47A. dt. 7-11-2008
259 Remission of S.D payable on flats/ G.O.No.1 dt.1-1-2009
Apartments by 5% -Measuring up
to 1200 Sq. ft.
261 Security Deposit in Development Memo NO.S1/4813/08
Agreements is not liable to be dt. 19-6-08
Charged.

262 Cancellation of registered docts. AIG(s)/6526/08
By the C&I.G U/Sec.69(1)(j)- dt. 11-6-2008
Clarification-Reg.
264 Withdrawal of orders issued for MemO nO.G1/10547/08
Extension of Rule 26(k) to the dt. 18-07-2008
Cancellation of Agreement to Sale
Cum GPA, Development Agreement
Cum GPA, partition, Rease and
Mortgage deeds.
267 Unilateral cancellation of previously Memo No.G1/10547/08
Registered Agreement of Sale cum GPA dt. 25-8-08
Development Agreement cum GPA, Partition
Release, Mortgage, Gifts and Gift Settlements
Shall not be registered.
268 Not to validate the doct. of more than one Memo NO.G1/12860
Year of its execution U/Sec.33, 40 of I.S.Act, /2008 dt.4-9-2008
270 Applicablility of structure rates in Cir. NO.MV6/10440/
Nagar Panchayat-Reg. 2008, dt. 26-11-08
272 Appointment of Registrar of Chits, Addl. G.O.No.1472
Registrar of Chits, Jt. Registrar of Chits, dt. 10-12-2008
Dy. Registrar of Chits, and Asst. Registrar
of Chits-Notification
273 Delegation of Powers under sub-section(1) G.O.No.1474
of Sec.4 of Act, to Asst. Registrar of Chits- dt. 10-12-2008
Notification.
275 Security to be given by the Foreman- Lr.No.CF/27858/93
Bylaws registered prior to 15-9-08- dt. 19-12-2008
Clarification-issued.
276 Implementation of the provisions of No.CF/27858/93
Central Act. No.40of 1982 in the State dt. 24-12-08
From 15-9-08-Delegation of duties of
Registrar-Reg.
277 Under Right to Information Act, the Mail Orders dt.18-3-
Appellant is not entitled for a copy of 2008
Entries in Book-3 and Book-4-REg
278 ACB.cases-Investigation-Submission Memo NO.623/Spl.C/
of Reports-Certain instructions-issued A1/2008-1,dt.15-10-08
280 Enhancement of existing margin in Memo NO.623/Spl.C/A1
Evaluation disproportionate assets /2008-2, dt.15-10-08
From 10% to 20%- modified orders.
281 Attachment of properties in cases of Govt.Memo No.623/Spl.
Disproportionate assets-instructions C/A1/2008-3, dt.15-10-08
Issued.
282 Making arrests of Accused Officers in Memo No.623/Spl.C/A1/
Trap/disproportionate assets cases etc., 2008-4, dt.15-10-2008
Instructions-issued.
283 Authorization to Inspectors of Police of G.O.NO.635 dt.15-10-08
Anti Corruption Bureau to make arrest
Without a warrant –Notification
284 CARD Circular No.121 dt. 8-4-08

2010 83 Schedule-IA to Stamp Act, 1899
121 Fee U/Registration Act, 1908
130 Table of fee –Certain clarification No.G1/3152/99,dt.30-1-02
134 Fee U/Hindu Marriage Act, 1955
135 Fee U/Special Marriage Act, 1954
137 Fee U/Partnership Act, 1932
138 Fee U/Societies Registration Act, 2001
142 S.D. & R.F at a Glance.
147 Transfer Duty
149 User Charges.
Gist of Important Circulars and
Orders on
154 Agreements
160 Conveyance
163 Mortgages
172 Security Bond
174 Lease
180 Power of Attorney
185 Section 47-A
197 Sales
212 Cancellation
214 Refusal to Registration
215 Rectification
219 Gifts and Settlements
223 Small Farmers
226 Internal Audit
237 Post facto Inspections
242 Undervaluation-Compounding
247 Validation of Documents
251 M. Notices fee Collectable
252 T.D-Local Body fee to be Collected
252 Exemption of T.D on SC Agricultural
Land Scheme
252 T.D. on agreement with Possession
253 T.D. Adjustment
254 Apartments Act.
254 Flats Stamp duty remitted
255 Stamp Supply-Distribution-SVs
266 Assigned Lands-Govt. Lands
274 Housing-Housing Societies.
280 Partitions
283 Challans-Refunds
292 General Circulars
294 R.O.R. Matters.
297 Important Circulars reducing S.D
303 CARD Registration –Latest Rules. G.O.No.722 dt.8-10-99
Rule 221 to 237
311 Registration Process through CARD

312 Index of CARD Circulars
318 Public Policy-Sec.22A
320 Section 32-A (Photo System)
326 Facility Management
327 Protest Petitions
328 Fees Matters.
329 Court Matters.
331 Record Keeping
333 Leave
333 Enquiries
341 Treasury Matters
347 Medical Attendance Rules, 1972
364 Miscellaneous (Including Marriages)
383 General Power given by an Adopted Memo NO.S1/18782/08
Son to his natural father chargeable dt. 19-3-09
at the rate of 1%-Clarification
384 Date of presentation is criteria for Lr. NO.S1/12097/06
Levy of stamp duty, T.D, R.F. etc., dt. 25-4-2009
& levied on the M.V on the date
of presentation.
385 Donor donated the land to the Memo NO.S1/15737/08
Educational society for charitable dt. 8-5-2009
Purpose is only a Gift Settlement
for charitable purpose only
385 Cancellation of previously regd. Cir.NO.S1.5646/09
Sale deeds are chargeable U/Art.15 dt. 2-5-2009
only as H.C. Judgement.
386 I.A. Party treating the Agreement cum No.I.A2/20214/2009
G.P as Sale-Clarified as Agreement dt. 28-4-2009
Cum G.P.A only
388 It is decided to accept cash up to Cir.No.GSO2/24694/
Rs.5000/-for sale of all types of 02-A, dt. 19-2-2009
Stamps
389 Instructions to dropping to I.R.Items MV2/3957/06
of Sri K.Sundara Rao, D.R.(Retd) dt. 17-4-2009
390 An Agreement and Mortgage executed No.MV5/5146/09
by Janachitanya Housing Ltd., in f/o dt. 26-2009
UDA-M.V. Not applicable
390 Franking impressions made by the S.Vs No.GSO3/4147/2008
Limited to Rs.1000/-per doct. can also dt. 8-7-2009
be used for registration purpose
391 Instructions issued in Procgs. NO.G4/ Memo No.S1/6141/09
6006/81, dt.28-4-82 are not applicable DT.26-06-2009
to the Agreement relating to Deposit of
Title deeds-Clarification issued.
393 5% S.D not applicable to the Security No.CCRA1/13429/2008
Deposits made in Development dt. 1-10-2009
Agreement.
394 All the properties in which the co- CCRA1/13348/09
parceners /co-owners having interest dt. 3-10-2009
are not included in the Release deeds
Modification orders-issued.

395 Advance in the lease deed not less Lr.No.S2/2198/09
than period of 30 years –S.D not dt. 29-5-2009
chargeable on the Advance
397 The natural father of the adopted Memo NO.S1/13422/08
Son may be treated on par with dt. 15-9-09
Family member for chargeable
S. D to Gift Settlement.
398 Deposit of Title deed having some Memo NO.S1/20131/08
Portion of property relates to Vekatagiri dt. 19-3-2009
and Banglore-the S.R Send intimation
to the S.R concerned in Banglore
399 Deposit of Title deeds presented in No.IA-2/10556/2009/2
Formats I,II and Iii may be treated dt.5-3-2009
as Memorandum of Depoist of Title
Deeds- Formates communicated
403 Withdrawal of instructions issued Pro NO.G1/10547/09
By extending Rule 26(i)(k) to the dt. 30-4-2009
Deeds of cancellation of previously
Regd. deeds other than Sale deeds
405 Assigned lands and Govt. lands- Memo NO.G1/15653/06
Certificate issued by the Tahasildar dt. 5-5-2009
and conformity by R.D.O instead
Dist. Collector-Orders issued.
407 If the land mentioned in the doct. Memo NO.G1/10129/09
is prohibited from registration U/ dt. 14-7-09
Sec.22A, the S.R has to pass rejection
order giving detailed reasons
498 Obtaining of proof of addresses of Memo NO.G1/4683/09
Executants and claimants in the dt. 16-7-09
Docts. –further instructions-Reg.
409 Not to accept the old Chit Agreement Memo NO.CF/27858/93
with corrections-accept in prescribed dt. 10-02-2009
form VIII
410 it is advised to rectify any such clerical Memo No.MV6/20125/08
Error like fixation of Rs.600000/- per dt. 18-3-2009
Acre instead of Rs.60000/-
411 Development Agreement cum GPA Memo No.MV3/15056/08
Levy of stamp duty on land value or dt. 18-3-2009
Site value-clarification-issued.
412 No guide line value fixed for Survey No.CCRA3/636/09
Number in the doct.-clarification- dt. 05-05-2009
Issued.
413 Clarification on adoption of rider rate Cir.No.LARI/636/09
where the value of survey number dt. 05-05-2009
is missing in the Basic Register
415 Record annulment/dissolution of a Memo No.Marriages/4276/
Previously registered marriage by 09, dt.15-5-2009
a Court decree –Note at foot of
Marriage Certificate.
416 M.V.Guidelines Rules, 1998-Amend- G.O.No.43 dt.01-07-09
ment-Notification

419 Revised instructions in respect of Memo NO.MV6/11704/08
Spot inspections of properties. Dt. 30-09-2009
421 Collection of loss of duties U/Sec. Memo No.S1/24387/2000
41-A of I.S.Act-guidelines-issued. Dt. 25-9-2009
423 Dispensing with of the system of Memo NO.
Pre-registration spot Inspection dt. 28-10-2009
By Registrars.
425 Further streamlining the Internal Audit Pro.No.IA/19019/09
For effective results by Internal Audit dt. 28-7-2009
D.Rs and S.Rs.-instructions
427 Sale deed in f/o highest bidder in the Memo No.MV1/9871/09-1
Auction conducted in Co-Operative Town dt. 15-9-09
Bank Ltd-Adoption of M.V.-Clarification
428 Direct Recruitment quota 30% instead of G.O.142 dt.13-3-2008
33 1/3%.-Amendment –Orders-Issued.
429 Eligibility of daughter for family pension G.O.No.231 dt. 26-6-2008
Orders-issued
431 Rule of Reservation in promotions- G.O.No.154 dt. 30-7-2008
Comprehensive –Guidelines-issued.
433 Conveyance allowance to Blind and G.O.No.208 dt.28-7-08
Orthopedically Handicapped Govt.
Servants –orders-issued.
436 Review of orders of suspension of G.O.No.526 dt.19-8-2008
Govt. Servants before completion
of two years.
437 Enhance present limit of Rs.50000/ G.O.No.528 dt.19-8-2008
to Rs.100000/- to purchase movables
by the Govt. Servants.
439 Promotion of the employees who G.O.No.529 dt.19-8-2008
Acquitted from the Charges –Reg
440 Communication of official doct. or G.O.No.114 dt. 16-3-2009
Information as per the requirements
of the RTI Act,2005-Orders-Issued.
441 Abolition of Flying Squads-orders G.O.No.1007 dt.24-9-09
Issued.
442 Filling up posts of Jr. Asst. on Pro. NO.E2/13343/08
Promotion /Appointment by transfer dt. 9-9-2009
from lower cadre.
444 Attachment of Provident Fund moneys Govt.Memo No.14756/12/
By various Courts-Reg. A2/Pen.II/09,dt.10-7-09
445 Certain Clarification on minimum Lr.No.11147/Ser.G/2009-1
Age for compassionate appoint- dt. 2-4-2009
ment –Reg.
447 Disciplinary cases against the employees Cir.U.O.Note NO.
Delays in processing the files 27306/Ser.C/A1/09-1
Dt.7-8-09
448 Disciplinary cases-referred to APPSC U.O.Note No.43035/Ser.C/
for concurrence. A1/2008-1, dt.25-6-2009
449 Court Judgement on Cancellation of W.P.No.22060 of 2008
Power of Attorney unilaterally

450 In the absence of any injunction W.P.NO.5701 of 2009
granted by the Civil Court, there is hardly
any thing which the respondent(SR) can
do, in the context of registration
452 Judgement on Revocation of Settlement W.P.No.11237 of 2009
Deeds
453 Citizens Charter Treasuries Dept.
Compiled by T. Ranga Rao

D.R (Retd)

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STAMP DUTY

MEANING:- Affidavit is a written statement on oath. It includes affirmation or

Stamp Duty : Rs.10/- (Art.4 of Schedule-IA)

Registration fee : Rs.100/- (Art.1(E) of Table of fee

2. Affidavit or declaration in writing when made for the sole purpose of

4. A document evidencing a declaration of Trade Mark shall be treated as an

Y. SREENIVASULU, ADVOCATE, TADIPATRI-515411, Mobile: 9949174741

Important conditions for Adoption.

1. The child intended to be adopted must complete the age of 15 years.

STAMP DUTY:- Rs.35/- Art. 3 of Sch. IA of I.S.Act.

1. Where immediate right to the transfer of property in adoption deed

2. If a deed of adoption contains disposition of property in favour of the

3. S.O.374: Where in a deed of Adoption, an immediate right and transfer of

S.O.621(b):- A document which merely declares the fact of the adoption of

Y. SREENIVASULU, ADVOCATE, TADIPATRI-515411, Mobile: 9949174741

Definition:-Agreement is an instrument whereby the parties willfully agree to

STAMP DUTY Article 6 (A) of Sch. I A of I.S.Act.

i) Value does not exceed Rs.5000/- Rs.10/-

ii) Value up to Rs. 20000/- Rs.20/-

iii) Value up to Rs.50000/- Rs.50/-

iv) Value exceeds Rs.50000/- Rs.100/-

REGN. FEE. 0.5% Article

AGREEMENT FOR MARRIAGE ADVANCE

Decision of A.P. High Court in C.R.P.No.6053 of 2002, Saranam Peda

Y. SREENIVASULU, ADVOCATE, TADIPATRI-515411, Mobile: 9949174741

Meaning: An agreement is an instrument whereby the parties willfully agree

STAMP DUTY: - 5% On the M.V. or estimated cost of proposed construction

REDUCTION OF STAMP DUTY.

2. Reduction of Stamp duty:-In respect of documents relating to

Y. SREENIVASULU, ADVOCATE, TADIPATRI-515411, Mobile: 9949174741

1. Agreement treated as Conveyance:-Agreement to sell without

2. Agreement contains a Right or title conveyed is only a Sale:-In the

3. Lease cum Sale Agreements Under Subsidized Industrial Housing

Y. SREENIVASULU, ADVOCATE, TADIPATRI-515411, Mobile: 9949174741

5. Flats:-In case of Registration at foundation stages, stamp duty is

6. Development Agreement:-Query: - What is the procedure and Stamp

7. Development Agreements:-The following clarification issued by the

Query: -Not allowing registration of un-divided share of land unless it

Y. SREENIVASULU, ADVOCATE, TADIPATRI-515411, Mobile: 9949174741

8. M.V. to Development Agreement:-The chargeability of stamp duty on

9. Stamp duty on Security Deposit in Development Agreement Cum-

10. No Stamp duty to Security Deposit Amount in Development

11. C&I.G’s Clarification on Deposit Amount:-The D.R.Rangareddy is

Y. SREENIVASULU, ADVOCATE, TADIPATRI-515411, Mobile: 9949174741

13. Supplementary Development Agreement:- After registration of

14. Latest Instructions on Deposit by Developer:-CCRA is clarified to the

1. Art. 6(B) not applied to Agreements relating to Agrl. Lands: - The

2. Agreement of Sale of Vacant Sites:-Article 6(B) would be applicable only

Y. SREENIVASULU, ADVOCATE, TADIPATRI-515411, Mobile: 9949174741

5. Development Agreement under which the Developer agrees to

2. Agreement between promoter and intended transfer:- A promoter who

Y. SREENIVASULU, ADVOCATE, TADIPATRI-515411, Mobile: 9949174741

2. Adjustment of Stamp duty may be allowed proportionately if the

3. The facility of adjustment of Stamp duty may be allowed if the

4. Adjustment of Stamp duty so paid to un-registered agreement to

5. The stamp duty so paid to the Development Agreement shall not be

Y. SREENIVASULU, ADVOCATE, TADIPATRI-515411, Mobile: 9949174741

i) The stamp duty paid on registered deeds of Agreement of sale

Y. SREENIVASULU, ADVOCATE, TADIPATRI-515411, Mobile: 9949174741

NOTE: - The Stamp duty paid to the Agreement to Sale or