Case Law Details
In re Manipal Technologies Limited (GST AAR Karnataka)
Whether Pattadar Passbook cum Title Deed is a ‘Document of Title’ so as to classify under HSN 4907 or as a ‘Passbook’ under HSN 4820.
Section 3 of Telangana State Rights in Land Pattadar Passbooks Act – 1971, provides that a record of rights shall be created. Section 6A(2) provides that on the basis of the records of rights the Mandal Officer shall issue a title deed and pass book. This shows that the record of rights in the Office of the Mandal revenue Officer is the actual record of the title and ownership of the land. The pass book and the title deeds prepared by the Mandal Officer and given to the beneficiaries are only records which convey the legal position as in existence in the record of rights maintained by the Revenue Officer. While the title deed and the pass book enable the pass book holder to avail several government schemes without having to resort to obtain certificates from the Revenue Officers at frequent intervals the pass book and title deed in the hand of the owner is not the ultimate document of title. This is evident from the provisions of section 5A enumerated above. It provides that if a person is an occupant by virtue of alienation or transfer effected otherwise than by a registered document, then the person has to pay an amount equal to the registration fees and the stamp duty that would have been payable had the alienation or transfer been effected by a registered document in accordance with the provisions of the Registration Act, 1908 as fixed by the registering officer on a reference made to him by the Mandal Revenue Officer on the basis of the value of the property arrived at in such manner as may be prescribed. This shows the document of title is the document registered with the authority under the Registration Act, 1908 and the title deed and pass book are mere reflections of the same.
On the basis of the examination of the provisions of The Telangana State Rights in Land Pattadar Passbooks Act – 1971 (Act no. 26 of 1971) this Authority is of the considered view that the Tile deed and Passbook qualify to be classified under CHSN 4820 and not under HSN 4907.
Read AAAR Ruling – Pattadar Pass Book cum Title Deed classifiable under CH 4820: AAAR
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