Case Law Details
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 transferee has to deposit registration fees and the stamp duty in accordance with the provisions of the Registration Act, 1908 and get the certificate from the Mandal Revenue officer. In such cases the certificate issued by the revenue officer is considered as document of title. Therefore, either a registered document or certificate issued from the Mandal revenue officer after paying registration fee and stamp duty is considered as document of title and on the basis of such document of title the revenue authority updates the Record of Rights. The updated information in the Record of Rights is entered in the Pattadar Pass Book cum Title Deed. Therefore, the Pattadar Pass Book cum Title Deed is not a document of title as claimed by the Appellant and is not classifiable under Chapter Heading 4907 of the Customs Tariff Act, The Pattadar Pass Book cum Title Deed is classifiable under Chapter heading 4820 of the Customs Tariff Act.
The Appellant has relied on several case laws to buttress their case that Pattadar Pass Book qualifies as a document of title and that the Record of Rights maintained with the Mandal Revenue Officers is not a document of title. We find that all the relied upon case laws were rendered in the context of settling land disputes. The Courts in the said cases were concerned with the pleas regarding the title to the disputed property and in that background have held that the title to the property cannot be decided merely on the basis of the revenue records and the Pattadar Pass Book assumes significance as a document of title. We, however, are concerned with deciding the classification of the item ‘Pattadar Pass Book’ in terms of the Customs Tariff Act for which purpose the description of goods as contained in the Tariff read with the relevant Explanatory Notes of the HSN are of importance.
FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING, KARNATAKA
1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
