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REGISTRATION ACT, 1908 (16 OF 1908)

- Section 61 - Registration Rules, Rule 27 - Indian Stamp Act, 1899 (2 of 1899), Section 47-A - Deficit Stamp Duty paid on instrument - Reference to Collector - Release of registered instrument - Registration Act contains provision for return of document after registration - Stamp Act contemplates impounding of document deficit stamped and adjudication thereon - Stamp Act and Registration Act operates in different fields to achieve distinct objects - Provision for return of document contemplated under Registration Act would not apply to document, which suffers deficit Stamp Duty - Instrument referred for determination cannot be released during pendency and after adjudication by Collector in absence of any provision for release of document - Instrument cannot be released until and unless duty determined is set aside or found to be wrong - Provision for creating charge upon property cannot be construed for automatic release of document - Law laid down in M.Krishnan case stands overruled qua findings relating to release of document. Spl.Deputy Collector (Stamps), Palayamkottai, Tirunelveli District Vs. M.Alfred (DB) - 2017 (6) CTC 449 - M.M.Sundresh, J.