Case Note & Summary
The petitioner, Ms. Purnima Bhanuprasad Gohil, and her husband executed a 'Family Partition of Assets Settlement Deed' on 20 December 2011 to settle their matrimonial dispute. The original deed was deposited with the Family Court on 22 December 2011. On 27 January 2012, the parties informed the court of compliance with obligations, and a divorce decree was passed on 17 February 2012. On 6 June 2012, the petitioner lodged the deed with stamp authorities for adjudication of stamp duty. The stamp duty was determined on 28 August 2012 and paid on 30 August 2012. The original deed was returned on 13 September 2012, and the petitioner lodged it for registration on 16 November 2012. The registering authority refused registration on 17 December 2012 on the ground that the deed was presented beyond the four-month period under Section 23 of the Registration Act, 1908. The appellate authority dismissed the appeal on 6 December 2013 without hearing the petitioner. The High Court held that the period from 20 December 2011 to 17 February 2012 (when the deed was in Family Court custody and parties were complying with obligations) and the period from 6 June 2012 to 13 September 2012 (time taken by stamp authorities for adjudication) must be excluded. Consequently, the deed was presented within the four-month period. The court set aside the impugned orders and directed the registering authority to register the settlement deed within four weeks.
Headnote
A) Registration Act - Limitation for Presentation - Section 23 - Exclusion of Time - Time taken by stamp authorities for adjudication of stamp duty under Section 34 of the Bombay Stamp Act, 1958 must be excluded from the four-month period under Section 23 of the Registration Act, 1908, as the document cannot be registered until duly stamped. (Paras 14-15)
B) Registration Act - Limitation for Presentation - Section 23 - Exclusion of Time - Period during which the document was in custody of Family Court pursuant to a consent decree and parties were complying with obligations under the settlement deed is to be excluded from the four-month period under Section 23 of the Registration Act, 1908. (Paras 13, 17)
C) Registration Act - Limitation for Presentation - Section 23 - Conjoint Reading with Stamp Act - A conjoint reading of Section 23 of the Registration Act, 1908 and Section 34 of the Bombay Stamp Act, 1958 indicates that the time taken by stamp authorities for adjudication cannot be attributed to the party seeking registration and must be excluded. (Para 14)
Issue of Consideration
Whether the period taken by stamp authorities for adjudication of stamp duty and the period during which the document was in custody of Family Court should be excluded for calculating the four-month limitation under Section 23 of the Registration Act, 1908.
Final Decision
The impugned orders dated 6 December 2013 and 28 August 2012 are quashed and set aside. The registering authority is directed to register the Settlement Deed within four weeks from the date of the order.
Law Points
- Exclusion of time for stamp adjudication
- Exclusion of time for decree compliance
- Conjoint reading of Section 23 Registration Act and Section 34 Stamp Act
- Liberal interpretation of limitation for registration
Case Details
2024 LawText (BOM) (10) 35
Writ Petition No.2361 of 2014
Arun H. Mehta for Petitioner, A. I. Patel and P. G. Sawant for Respondent-State
Ms. Purnima Bhanuprasad Gohil (Earlier known as Purnima Kumar)
State of Maharashtra, The Collector of Stamps, The Hon’ble Registrar/Administrative Officer (AO) Mumbai Suburban District, The Inspector General of Registration and Controller of Stamps, Maharashtra State, The Sub-Registrar
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Nature of Litigation
Writ petition under Article 227 of Constitution of India challenging refusal to register a Family Partition of Assets Settlement Deed on ground of limitation.
Remedy Sought
Petitioner sought quashing of orders refusing registration and direction to register the Settlement Deed.
Filing Reason
The Settlement Deed was presented for registration beyond four months from execution; authorities refused registration citing Section 23 of Registration Act, 1908.
Previous Decisions
Collector of Stamps refused registration on 28 August 2012; Appellate Authority dismissed appeal on 6 December 2013.
Issues
Whether the period taken by stamp authorities for adjudication of stamp duty should be excluded for calculating limitation under Section 23 of Registration Act, 1908?
Whether the period during which the document was in custody of Family Court and parties were complying with obligations under the settlement deed should be excluded?
Submissions/Arguments
Petitioner argued that time taken by stamp authorities from 6 June 2012 to 13 September 2012 should be excluded, and if excluded, the document was lodged within four months. Relied on Kirti Jagdish Mulani v. State of Maharashtra.
Respondent argued that the document was executed on 20 December 2011 and lodged on 16 November 2012, beyond four months, and authorities were justified in refusing registration.
Ratio Decidendi
The period taken by stamp authorities for adjudication of stamp duty under Section 34 of the Bombay Stamp Act, 1958, and the period during which the document was in custody of Family Court pursuant to a consent decree, must be excluded for calculating the four-month limitation under Section 23 of the Registration Act, 1908, as the party seeking registration cannot be attributed with such delay.
Judgment Excerpts
On a conjoint reading of Section 23 of the Registration Act and Section 34 of the Bombay Stamp Act, 1958, it is evident that until document is duly stamped, Registering Authority cannot register the said document.
The time taken by the stamp authority from 6th June 2012 till 13th September 2012 has to be excluded for calculating the 4 months period provided under Section 23 of the Act.
The period from 20th December 2011 to 17th February 2012 is required to be excluded on account of first proviso to Section 23 of the Act.
Procedural History
Settlement Deed executed on 20 December 2011; deposited with Family Court on 22 December 2011; divorce decree passed on 17 February 2012; lodged with stamp authorities on 6 June 2012; stamp duty determined on 28 August 2012 and paid on 30 August 2012; original deed returned on 13 September 2012; lodged for registration on 16 November 2012; registration refused on 17 December 2012; writ petition filed; relegated to appeal; appeal dismissed on 6 December 2013; present writ petition filed.
Acts & Sections
- Registration Act, 1908: 23, 24, 25, 26, 72
- Bombay Stamp Act, 1958 (now Maharashtra Stamp Act): 34
- Constitution of India: 227
- Transfer of Property Act, 1882:
