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DUTY
& FEES
TABLE OF FEES PREPARED UNDER
SECTION 78 OF THE REGISTRATION ACT 1908.
1(a) Registration of
documents in Books 1 and 4 Rs.P.
- When the value does not exceed Rs. 200 .. 2.00
- When the value exceed Rs.200; but not exceed Rs.300 ..
3.00
- When the value exceed Rs.300; but not exceed Rs.400 ..
4.00
- When the value exceed Rs.400; but not exceed Rs.500 ..
5.00
- When the value exceed Rs.500; but not exceed Rs.600 ..
6.00
- When the value exceed Rs.600; but not exceed Rs.700 ..
7.00
- When the value exceed Rs.700; but not exceed Rs.800 ..
8.00
- When the value exceed Rs.900; but not exceed Rs.900 ..
9.00
- When the value exceed Rs.900; but not exceed
Rs.1000..10.00
- When the value exceed Rs.1000; for the first
Rs.1000..10.00
as under sub clause (9) and for every Rs. 500 or part thereof in excess of Rs.1000 .. 5.00
- (i) For registration of Powers of Attorney given for
consideration authorising Attorney to sell the immovable
property the Registration fee shall be levied on the
consideration mentioned therein.
(ii) For registration of other Powers of Attorney ...
..50.00
Note:- In the Kanyakumari district and the Shencottah taluk
ofTirunelveli district, no fee shall be charged for the
registration of sale certificates in the case of lands
bought in by Government or Sripanderaveka or Kandukrish or
Sreepadam Department under the provisions of the Revenue
Recovery Act.
(b) Unless it is specifically provided in various articles
mentioned below, the consideration expressed in a document
shall generally be taken to be its value for determining the
registration fees. Where no consideration is expressed,
value of the property dealt with shall be taken. In the
case of conveyance, exchange, gift or release, the
registration fee shall levied on the value or amount on
which stamp duty under the Indian Stamp Act, 1899 (Central
Act II of 1899) is payable:
Provided that in the case of deeds of conveyance, exchange
or gift exempted from payment of stamp duty, the
registration fee shall be levied on the value or
consideration mentioned in such documents:
Provided further that in the case of document, the value for
the purpose of levying registration fee shall be on the
reduced value for which stamp duty is payable by virtue of
the notification issued u/s 9 of the Indian Stamp Act
1899,(Central Act II of 1899)
(c) The provisions of sections 5,6,20,21,23 and 25 of the
Indian Stamp Act II of 1899 shall Mutadis Mutandis, apply to
calculation of value for the purpose of determining the
registration fee.
(d) In the case of agreements to render service for hire or
to let movable property for hire, the value of the document
shall not be taken at a higher amount than the hire for one
year.
(e) In the case of leases, the value shall be taken-
(1) at the total rent for the whole term when the lease is
for one year or less;
(2) at the average annual rent when the lease is for periods
exceeding one year;
(3) at one-fifth of the whole amount of rents payable for
the first fifty years when the lease is perpetual. When a
fine or premium is paid or is made payable or money is
advanced, that amount also should be added to the value.
When lessee undertakes to pay assessment, quit-rent, etc.,
in addition to the rent the said payment should also be
added to the rental value. If the rent is payable in kind
and its
money value is not specified in the lease,. its value shall
be taken to be the highest amount which the stamp borne by
the document shall suffice to cover. If the document is
exempt from stamp duty, the money value of the produce rent
shall be calculated at the current market rates; and
(4) In the case of Kanom deed, fee shall be levied on the
total consideration viz., the aggregate of the amount
consisting of the advance the premium or the present called
"Manusham" in North Malabar and "Avakasam"
in South Malabar, the annual rent reserved and the
ascertained amount of
compensation, if any, for improvements.
(f) In the case of deeds of partition, the value of the
separated share or shares on which the stamp duty is payable
shall be taken as the value for consideration.
(g) In the case of a document in which the transaction is
not susceptible of money valuation, the fee leviable shall
be Rs.100/-
Note:- In the case of documents evidencing petty
transactions, incapable of valuation, the Inspector General
may, if he considers that the levy of fee of Rs.100/- would
be productive of hardship, authorize registering officers,
to levy a lower fee, which however shall not be less than
Rs.10/-.
(h) The registration fee leviable upon a document purporting
to give a collateral or auxiliary or additional or
substituted security or security by way of further
assurance, where the principal or primary mortgage is proved
to the satisfaction of the registering officer to have been
duly registered shall be the same as for the principal or
primary mortgage if the same does not exceed Rs.10/-;
otherwise it
shall be Rs.10/-.
(i) The registration fee leviable upon document
acknowledging receipt of payment of consideration on account
of any previously registered document and upon any receipt
acknowledging payment of a debt or rent due under the
previously registered document shall be ad valorem as
prescribed in Article 1(a) subject to a maximum of Rs.20/-
(j) When a duplicate or counterpart of a document is
presented for registration on the same day as the original
documents registration fee for such duplicate or counterpart
shall, if the original document be also registered, be-
- for each duplicate a fixed fee of rupees Rs.20/-
- for the counterpart, the rate prescribed for
certified copies;
Provided that if the rate of Rs.20/- or the copying fee
is higher than the ordinary fee for registration, the latter
shall be charged.
l) The registration fee leviable on an agreement to sell
or resell shall be on the advance or earnest money. If no
advance or earnest money is mentioned, the fee leviable
shall
be on the intended sale or the resale amount, as the case
may
be:
Provided that in the case of an agreement to sell where
possession is handed over or is to be handed over, the fee
leviable shall be on the intended sale consideration.
(m) The Registration fee on a document purporting to
rectify an error which by itself creates, transfers, limits,
extends, extinguishes or records right, shall be leviable on
the value or amount on which stamp duty under the Indian
Stamp
Act, 1899, (Central Act II of 1899) is chargeable on the
instrument of rectification.
Provided that in the case of documents which do not fall
within the definition of sub-section (14) of section 2 of
the
Indian Stamp Act 1899 (Central Act II of 1899), the fee
shall
be leviable on the value of amount o f the original document
at
advalorem rates prescribed in Article 1(a), subject to a
maximum of Rs.10/-
(n) The Registration fee leviable for a supplemental or
ratification deed falling under Section 4 of the Indian
Stamp
Act 1899 (Central Act II of 1899) shall be the same as the
fee
leviable on the value of the original document at advalorem
rates prescribed in Article (1)(a) subject to a maximum of
Rs.10/-
(o) The Registration fee for a deed of cancellation or
revocation shall be that leviable on the original document,
subject to a maximum of Rs.50/-
Provided that in the case of cancellation or revocation
of deeds of agreement to sell which involves handing over of
the possession of the property, the fee shall be leviable on
the consideration (intended sale amount) as expressed in the
original deed of agreement to sell.
(p) Transfer of leases or surrender of leases shall be
assessed to registration fee on the amount of consideration
including the value of improvement, if any, set forth in
such
documents when no consideration or value of improvements,
expressed, the fee chargeable on the original lease shall be
realised.
(q) In the case of dissolution of a partnership, the
value of the net assets of the partnership on the date of
dissolution shall be taken as the value for registration
purpose.
Note: "Value" means the value set forth in the
document.
(r) In an agreement regarding their use of wall or well
or pathway as the case may be the registration fee shall be
levied on the value of the ;property set forth in the
document.
(s) The full fee shall be levied for the registration of
a document which is effected under section 24 of the
Registration Act.
When it is directed on appeal that a document which has
been registered as regards some of the executants and
refused
registration as regards others shall be registered also as
regards the latter, a second registration fee shall be
levied
when the document is presented again for registration but
copying fee at the rate prescribed in clause (1) of Article
14
of the table of fees for the portion to be copied by the
Department shall be levied.
Note: If the copying fee calculated or arrived at falls
fraction of a rupee, it shall be rounded off to the nearest
rupee.
2. Filing a translation (Section 19)-
An extra fee of .... Rs. 10.00
3. (1) Registration by a District Registrar under section
30(1) unless the document is registered in consequence of
the
Sub-Registrar being a party interested in the transaction to
which such document relates -
Extra Fee of .... Rs. 50.00
(2) Registration by the Registrar of Chennai
under Section 30(2)-Extra fee of Rs.100.00
Note:- no additional extra fee shall be levied under Clauses
(1) and (2) for the registration of a counterpart or a
duplicate of a document in respect of which the extra fee
has
been paid if such counterpart or duplicate is presented for
Registration on the same day as the original document, when
the original document is also registered.
4. Copies and memoranda under Section 64 to 67-
1) for each memorandum required .. .. Rs.10.00
2) for forwarding each copy of a document under Section
65,66 and 67 .. .. Rs.10.00
5. Registration of Will and authorities to adopt (Book 3)-
1) Opening a sealed cover and entering the contents in the Register .. Rs.50.00
2) Will or authority to adopt presented open Rs.500.00
Provided that in the case of Wills in which the value of
the property dealt with is mentioned and that value does not
exceed Rs.50,000/- the registration fee shall be as per ad
valorem scale in Article 1(a).
Provided further that in the case of duplicates of Will
or authority to adopt presented open along with the original
document, registration fee for each duplicate is Rs.10 or
the
ordinary fee for registration for such original documents
whichever is less.
6. Sealed cover (Book V) -
1) Deposit of a sealed cover purporting to contain a will... Rs.200.00
2) Withdrawal of any such sealed cover .. Rs.50.00
7. Attesting Powers-of-Attorney--
1) Special power .. .. .. Rs.20.00
2) General power .. .. .. Rs.20.00
Note:- 1) A single fee shall be levied for the attestation
of
a Power-of-Attorney whatever may be the number of
signatories
to it, provided that all of them appear simultaneously for
examination. Where they do not so appear a separate fee
shall
be levied for each set of persons appearing at the same
time.
2) The duplicate or the triplicate of a Power-of-Attorney
presented for authentication shall be treated as a separate
power and a separate attestation fee levied thereon.
8. Issue of commission or attendance at a private
residence or jail-
1) For every attendance at a private residence-
a) for registration of one or more documents executed
by one and the same individual, or
b) for the acceptance for registration of one or more documents executed in favour of one
and the same individual, or for the acceptance for deposit of a Will executed by an
individual, or
c) for the attestation of one or more Power-of-Attorney
executed by one and the same
individual, or
d) for the examination of one and the same individual
under Section 33 or 38, there shall
be paid, besides
travelling allowance, an extra fee of Rs.200/-
2) For attendance at a jail -
a) for registration of one or more documents executed
by a person confined in a jail, or
b) for acceptance of one or more documents executed in
his favour or for acceptance for
deposit of a Will
executed by him, or
c) for attestation of one or more Powers-of-Attorney
executed by such person, or
d) for examination of such person under Section 33 or
38, the fee to be paid, besides
travelling
allowance, shall be Rs.25/-.
3) For the service of a female, if required, a further fee
of Rs.10/- shall be paid;
Provided that where two or more persons who are parties
to the same document and who are entitled to exemption from
attending the registration office reside together, or when
two
or more persons who are parties to the same document are
confined in a jail, only one attendance or commission fee
shall be charged so far as those persons are concerned. In
the event each such person shall be entitled to present for
registration or attestation at such attendance any number of
documents are Power-of-Attorney or to admit execution of any
number of documents presented for registration, or to
deposit
a Will without payment of any further attendance fee.
Note:- A Registrar may, in his discretion, remit the fees
under (1) (2) and (3) when it appears to him that their
exaction would be productive of hardship or if he is
satisfied
on enquiry, that any particular case is one of poverty
combined with real purdanashin gosha.
9. No fee shall be levied for the safe custody of any
document or a Power-of-Attorney which remains unclaimed for
ten days after registration of the document is effected or
refused or after the Power-of-Attorney is attested and for
every subsequent ten days or part thereof after such first
period calculated from the date on which the document or
Power-of-Attorney, as the case may be, is ready for delivery
a
fee of Rs.1 (Rupee one only) shall be levied provided that
the
maximum fee leviable under this article shall not exceed
Rs.10
(Rupees ten only)
Note:- A Registrar is empowered in his discretion to remit,
in
whole or in part, fees leviable under this article by
himself
or by Registering Officers subordinate to him in cases in
which it appears to him that their exaction would be
productive of injustice or hardship.
10. The fees for serving summons issued and for the
remuneration of executants and witnesses summoned under
Section 36 of the Indian Registration Act, 1908, shall be
regulated according to the scale prescribed for Small Causes
Suits, in Chapter I of the Part II and in sub-rule (3) of
Rule
50 in Chapter II of Part I, respectively in the Civil Rules
of
Practice and Circular Orders, Volume I. The fees for
processes issued by Registrars under Section 75 shall be
levied according to the scale in force in the Principal
Court
of Original Civil Jurisdiction.
11. (1) For proceeding to and returning from a private
residence or a jail, a Registering Officer may levy
actual
travelling expenses, for himself, as well as a peon when the
latter accompanies him.
(2) For journeys by railway, such actual travelling
expenses shall not exceed the fare of
the class to which the
Registering Officer is entitled under the Madras Travelling
Allowance Rules and in the case of a peon the fare of the
lower class.
(3) For journeys by road, actual travelling expenses
shall be subject to the
undermentioned minimum and maximum:-
OFFICER Minimum Maximum rate
Payable per kilometre
Rs.P. Rs.P.
District Registrar 3.00 1.00
Sub-Registrar 2.00
0.60
(4) Besides the actual travelling expenses levied under
clause (1) (2) or (3) above, a fixed
fee of Rs25 (Rupees
twenty five
only) in the case of District Registrar, Rs.15/-
(Rupees fifteen
only) in the case of Sub-Registrar and Rs.5 (Rupees five
only)
for the
peon accompanying them shall also be levied for
every
attendance at a private
residence or jail.
(5) No travelling allowance shall be levied when the
Registering Officer performs the
journey in respect of the
whole distance in a conveyance provided by the party.
(6) When a Registering Officer attends at the same time
at two or more residences in
the same village, the amount of
travelling allowance to be levied from all the
applicants
shall be as for a single journey as shall be recovered in
equal shares from
the several applicants.
12. Any person deputed by a Registrar or Sub-Registrar to
make an examination at a private residence shall be allowed
travelling allowance at the rate of 20 Paise a Kilometre.
13. (1) Search for or inspection of a single entry or
document -
a) For the first year in the books
of which search is made, for
each entry or document
Rs.10.00
b)For every other year in the books of which search is continued, for each entry or document
Rs.5.00
(2) General search for or inspection of any number
of entries or documents relating to one and the same
property, or executed by or in favour of one and the
same individual-For the first year in the books
of which search is made Rs.15.00.
For every other year in the books of which search is continued Rs. 5.00.
Provided (1) that a fixed fee of Rs.2 only shall be
charged without reference to the number if years in the
books
of which search is made, when a general search is made on
the
application of a public officer with the view to granting an
encumbrance certificate (a) in respect of property offered
as
security by a public servant for the due performance of his
duties, and (b) to test the property qualification required
of
an extra-departmental Postmaster, whether at the time of his
appointment or subsequently, and (c) that when a general
search is made on the application of a person for the grant
of
a certificate in connection with the grant of an
agricultural
loan under the provisions of the Takkavi Manual in respect
of
lands situated within the jurisdiction of a village
panchayat,
the rate of fees to be charged shall be as follows:
General Search for or inspection of any number of entries
or documents relating to one and the same property or
executed
by or in favour of one and the same individual:
For the first year in the books
of which search is made Rs.15.00.
For every other year in the books of which search is continued Rs. 5.00.
Note:- Fees at the confessional rates in this Sub-clause
shall
be leviable only if the application is forwarded by the
Public
Officer concerned to the Registering Officer with an
endorsement stating that the application is made for
obtaining
an agricultural loan under the provisions of the Takkavi
Manual.
(2) (a) That when a general search is made on the
application of a public officer no fee shall be charged in
respect of encumbrance certificate granted in connection
with
the grant of loans under the Agricultural Loans Act, 1884
(XII
of 1884) as amended by the Madras Act XVI of 1935 for the
relief of indebtedness, under the Madras Cottage Industries
Loans and Subsidy Rules, 1948.
(b) That in the Kanyakumari District and the
Shencottah Taluk of Tirnulveli District, no fee shall be
charged when a search is made with a view to grant
encumbrance
certificate for purposes connected with loan under the Land
Improvements Loans Act or for purpose connected with
investment under the Workmen's Compensation Act or on the
application on behalf of the Sripadam.
Note:- (1) For the purposes of Clause 2 of Article 13, the
determination of one and the same property, shall be with
reference to the ownership at the time of the application
for
the certificate of encumbrance but the following may, in
each
case, be treated as one and the same property.
(i) A single survey field or a house owned by more than
one person;
(ii) Lands used for wet and dry cultivation situated in
the same village and owned by one person or jointly by two
or
more persons; whether the parcels are contiguous to one
another or not;
(iii) a field or a garden and the house situated in it ;
and
(iv) buildings or houses described as being situated
within the same four boundaries and forming together one
property.
(2) Every application for the continuance of a search
made after one week from the date of completion of that
search
will be treated as a fresh application and the higher fees
of
Rs.5 and 7 respectively, will be charged for the first year
in
the books of which the search is desired to be continued.
(3) Every application for the grant of a certified copy,
unless made at the time of registration of a document, shall
be considered as an application for search and charged
accordingly, provided however, that a second search fee
shall
not be levied for granting copies of entries found in the
course of a single or general search for which proper search
fees had been levied, if the applicant mentions in the
application the number and year of the entry, the names of
parties, and the nature of the document.
(3-A) Notwithstanding anything contained in sub-clause
(ii) of clause (1) of the note, in the case of applications
for encumbrance certificates made by Primary Co-operative
Land
Mortgage Banks or sponsored by the Extension Officers (Co-operation)on behalf of such banks in connection with the
grant
of loans for the sinking of wells and installation of
pumpsets, lands owned by one person or jointly by two or
more
persons whether the parcels be contiguous to one another or
not, lying in more than one village shall be treated as 'one
and the same property', if such villages are within the same
registration sub-district.
(4) The Inspector-General of Registration may, in his
discretion, remit in part the fee leviable under this
article
when it appears to him that the exaction of full fee would
be
productive of hardship.
14. Making or granting copies of reasons, entries or
documents for the benefit of any person-
(a) When such copies are made by copying machine -
(i) for a copy of a page containing words 300 .. Rs.2.00 per page subject to minimum
of Rs.5/-
(ii) for a copy of a page
containing words 500 .. Re.0.40 per page subject to minimum
of Rs.5/-
(b) In other cases for every 100 words or part thereof Rs.1.00
Note:- In reckoning the number of words, every figure,
initial
or abbreviation shall count as a word.
(c) For granting of a copy of the map forming part of a registered document without the
help of a Draughtsman or Surveyor by the Registering Officer Rs. 3.00.
(d) For granting a copy of the map forming part of a registered document with the help of
a private Draughtsman or Surveyor.
(i) if the measurement of the map does not exceed 60 cm x 50 cm ..
Rs.5.00/-
(ii) If the measurement of the map exceeds 60 cm x 50 cm ... Rs.10.00
(iii) For certifying the copy of the map prepared either by the Registering
Officer or by a private Draughtsman or Surveyor. Rs. 2.00.
Note:- Government Officers who may require to search the
registers and to take copies of entries for bona fide public
purposes shall be permitted to do so without payment of any
fee.
(3) in the case of copies of maps or plans, a reasonable
fee to be specially fixed by the registering officer:
(a) Provided that when there is present in the registration
office a clerk conversant with a
vernacular language
referred
to in clause (2) of this rule, the charge for copies of
documents in such vernacular language shall be the same as that
prescribed
by
clause I;
(b) Provided also that in calculating the charge to be made
for copies of entries of
documents at the rates prescribed,
it shall
not be necessary unless, the applicant
challenges the
accuracy of the charge made, actually to count the number of words
in such
entries or
document but the charge may be made on reasonable estimate
framed by the
registering officer of the number of words which the entries
or
documents
are considered to contain.
Note: Government officers who may require to search the
register
to take copies of entries for bonafide public purpose shall
be permitted
to do so without payment of any fee.
In the Kanyakumari district and Shencottah taluk of
Tirunelveli
district, Sreepadam officers who may also require to search
the registers
or to take copies for bonafide Sreepadam purposes shall be
permitted to so without payment of any fee.
(4) Where an applicant presents a printed or typed copy
of a document already registered and applies for a certified
copy of the same, only the portion added in manuscript in
the
certified copy shall be charged for at the ordinary rates
for
copying, and, in addition, a fixed fee of 50 paise shall be
levied for comparing and certifying each copy.
(5) That no such copying fees shall be charged in respect of
an application applied for by the investigating officers of
the
Directorate of Vigilance and Anti Corruption, Kerala.
15. In addition to the fees payable under Articles 13 and
14 a fixed fee of Rupee one shall be charged in respect of
every application made to Registering Officer for an
inspection, a search or a copy or extract of any document on
record in a Registration Office.
16. A fixed fee of Rs.100 shall be levied-
(a) for the presentation of each Appeal under Sec. 72 on
application under Sec. 73
against the orders of a Sub-Registrar refusing to register a document;
(b) for an enquiry under Sec.74;
(c) for an enquiry by a Sub-Registrar invested with the
powers of a Registrar under the
second provision to Sub-section (3) of Sec. 35 in respect of documents, the
execution
of which is denied;
(d) for an enquiry under Rules 58 of the rules made under [Athe Indian Registration Act,
1908; and
(e) for an enquiry under Rule 69 of the rules made under
the said Act.
17.(1) A fixed fee of Rupees Ten shall be levied in
respect of the following: -
(a) for each application made to a Sub-Registrar under
Section 25(2) and 34(4);
(b) for each application made to a Registering Officer
under Section 36 for enforcing the appearance of executants
and witnesses;
(c) for filing a translation of Power-of-Attorney
produced by an agent with or in connection with a document
presented for registration when a Power-of-Attorney is
written
in a language not commonly used in the District-Rule 15(ii);
(d) for filing special Power-of-Attorney produced with or
in connection with a document presented for
registration-Rules
46(i) and (iii);
(e) for each notice of revocation of a Power-of-Attorney given to a Registering Officer and for each intimation of
the
same sent to such other Officers as may be specified by the
person revoking the power-Rule 52(ii)(b);
(f) for each application for the return of a Will
registered or refused to be registered and transmitted to
the
Registrar's Office for safe custody-Rule 75(ii);
(g) for each petition presented to a Registering Officer
objecting to the return of a document to a person in whose
favour the receipt has been drawn up-Rule 106;
(h) for each application claiming remission or refund of -
(i) the fine levied under Sections 25(1) and 34(1);
or
(ii) fees levied in connection with the registration
of a document, the search for grant of copies
or Encumbrance Certificate or attendance at the
private residence or Jail;
Provided that the fee shall be levied in the cases
referred to above only when the amount to be refunded or
remitted exceeds Rs.5.00.
Note:- In the case referred to in items (c) and (d) above,
the
levy of fee should be restricted to cases in which the
Power-of-Attorney has not been registered or attested by a
Registering Officer.
(2) A fixed fee of Rupees Twenty shall be levied -
(a) for each petition presented to a Registering
Officer protesting against the registration of a document.
Note:- No fees shall be levied on petitions from Secretaries
of District Sailors'. Soldiers, and Airmen's Boards
contesting
alleged illegal sales of Soldiers' lands.
Provided that in cases falling under clause
(a) if protest
is made against the registration of more than one document
the
fee payable for the petition shall be calculated at the rate
of Rs.2/-
for each of such docts specified in the petition if the
number of documents
specified in the petition and if the number of documents is
not specified in the petition
a fee of Rs.10. shall be levied for the petition
(b) for each petition presented to a Registering Officer -
(i) for withdrawing a document from
registration;
(ii) for complete or partial refusal to
register a document; and
(iii) for keeping a document pending either for
appearance or parties executing it or for
compliance by the parties to document
any of the requirements of the law for
the
time being in force.
(3) (a) A fixed fee of Rs.200 shall be levied for each
application presented to a Registering Officer to accept a
document for registration at his office on a Holiday on the
ground of special urgency-Rule 4.
(b) A fixed fee of Rs.200 shall be levied for each
application presented to a Registering Officer to accept a
sealed cover purporting to contain a Will for deposit under
Section 42 on an authorised Holiday on the ground of special
emergency-Rule 4.
(c) A fixed fee of Rs.200 shall be levied for each
application presented to a Registering Officer to accept a
Power-of-Attorney for attestation only or for attestation
and
registration at his office on a holiday on the ground of
special emergency-Rule 4.
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