Pattadar Pass Book cum Title Deed classifiable under CH 4820: AAAR

In re Manipal Technologies Limited (GST AAAR Karnataka) Section 6B of the Telangana Records of Rights in Land and Pattadar Passbooks Act, 1971 mandates that any person effecting transaction on the land such as sale or purchase or mortgage, such sale or purchase or mortgage document has to be registered before the registering authority by paying registration fee and stamp duty. Such registered document will have fiduciary value and is considered as document of title. Further, if any person effects any alienation or transfer of land without such registered document, either alienee or the transfe...