The Madras High Court recently decided that Section 77-A of the Registration Act, 1908 is unconstitutional. This clause, enacted by a 2022 State amendment,

Description

The Madras High Court recently decided that Section 77-A of the Registration Act, 1908 is unconstitutional. This clause, enacted by a 2022 State amendment, provided District Registrars excessive authority to invalidate property records if there were allegations of fraud or forgery.

Key Findings Of The Court

Justices S.S. Sundar and N. Senthilkumar expressed worry about this. They highlighted that, while the clause could help safeguard honest landowners, it could also generate major problems for legitimate property owners.

Legal Implications

 Judges pointed out that Sections 22-A and 22-B already allow officers to refuse to register papers in certain circumstances. Disputes over property titles are often resolved by civil courts, which follow a formal legal procedure.

Judicial Versus Executive Authority

The court further stated that District Registrars are not qualified as judges. This means there is a possibility of bias because they work for the government. This raises questions about fairness in property disputes.

Purpose Of The Registration Act

The primary purpose of the Registration Act is to maintain accurate public records of property. The court emphasized that simply registering a document does not resolve property title issues, which are often complex and require a thorough legal analysis. Although Section 77-A authorizes District Registrars to cancel registrations, these cancellations are not final. People who disagree with these rulings can appeal them in civil court, limiting the provision's usefulness.

About Section 77-A

Section 77-A of the Indian Income Tax Act, enacted in 2015, permits taxpayers to fix inaccuracies in their tax returns within one year of filing without incurring penalties. This clause is intended to address honest mistakes rather than malicious tax evasion in order to increase trust and avoid conflicts. However, it has restrictions that depend on the type of error and when the repair is made.

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