Law of Registration
REG 033 Registration Fees Sections 78 to 80
Registration Fees under Sections 78 to 80 of the Registration Act, 1908: The Table of Fees, Its Publication and Payment, and How a Fee Differs from Stamp Duty and from a Fine
Three short sections deal with money. Section 78 empowers the State Government to prepare a table of fees for registration, for searches and for copies. Section 79 requires that table to be published in the Official Gazette, and makes the published table have the effect of the Act itself. Section 80 requires the fees to be paid on presentation of the document. The sections are brief because the substance sits in the State tables, which differ considerably. What matters conceptually is that a fee is not a tax, and neither is a fine.
What the table of fees covers, and the difference between a fee, a duty and a fine
1. The Three Sections
Sections 78, 79 and 80, Registration Act, 1908, in substance 78. Fees to be fixed by State Government. The State Government shall prepare a table of the fees payable: (a) for the registration of documents; (b) for searching the registers; (c) for making or granting copies of reasons, entries or documents, before, on or after registration; and of extra or additional fees payable for every registration under section 30, for the issue of commissions, for filing translations, for attending at private residences, for the safe custody and return of documents, and for such other matters as appear necessary to effect the purposes of this Act. 79. Publication of fees. A table of the fees so prepared shall be published in the Official Gazette, and a copy shall be exposed to public view in every registration office. 80. Fees payable on presentation. All fees for the registration of documents under this Act shall be payable on the presentation of such documents. |
- The power is the State Government's, not the Inspector General's. His rule-making power under Section 69(d) regulates the amount of fines under Sections 25 and 34, which is a different thing.
- Publication is a condition of enforceability. The table takes effect on publication in the Official Gazette, and a copy must be displayed in every office so that the public can see what is charged.
- Payment is on presentation, not on completion of registration. A party who presents a document and then withdraws it has already incurred the fee, and whether any part is refundable depends on the State rules.
- The list is wide. Besides registration, searching and copying, it covers the extra fees for registration by the Registrar under Section 30, commissions under Section 38, filing translations under Sections 19 and 62, and attendance at a private residence under Section 31.
2. Fee, Duty and Fine
Registration fee | Stamp duty | Fine | |
What it is | A charge for the service of registering, searching or copying | A tax on the instrument | A penalty for delay |
Source | The State table under Sections 78 and 79 | The Indian Stamp Act, 1899 or the State Stamp Act | Sections 25 and 34 of this Act, regulated by rules under Section 69(d) |
When payable | On presentation, Section 80 | Before or at the time of execution, under the Stamp Act | When delay in presentation or appearance is condoned |
Consequence of non-payment | The document is not registered | The instrument is inadmissible under Section 35 of the Stamp Act until duty and penalty are paid | The delay is not condoned and the document cannot be accepted |
Relief | As the State rules allow | Impounding and payment cure it | The Inspector General may remit the excess under Section 70 |
3. Fees and the Value of the Property
State tables almost always fix the registration fee as a percentage of the value of the property or of the consideration, often with a ceiling, and stamp duty likewise. That is why the two are paid together at the counter and are so often spoken of as one charge. They remain distinct in law. Undervaluation of the property is dealt with by the stamp authorities, through the provisions on reference to the Collector and on impounding, and not by the registering officer under this Act, whose enquiry is confined to Sections 34 and 35.
⚠ The detail is a State matter and must be checked locally The slabs, the percentages, any ceiling on the fee, the concessional rates commonly given where the purchaser is a woman or where the transfer is within a family, the fee for a search of a given number of years, the fee for a certified copy, and the circumstances in which any part of a fee is refunded when a document is withdrawn or registration is refused, are all fixed by the table and rules of the State concerned. They change with each revision of the table. Nothing in Sections 78 to 80 settles any of them, so the current State table and rules must be consulted rather than any figure quoted from a textbook. |
4. The Position Stated Shortly
- Section 78: the State Government prepares a table of fees for registration, searches, copies and the stated extra services.
- Section 79: the table is published in the Official Gazette and displayed in every registration office.
- Section 80: registration fees are payable on presentation of the document.
- A fee is a charge for a service; stamp duty is a tax on the instrument; a fine is a penalty for delay.
- Non-payment of the fee stops registration; insufficiency of stamp affects admissibility and is curable; a fine may be remitted under Section 70.
- Undervaluation is a matter for the stamp authorities, not the registering officer.
- The slabs, ceilings, concessions and refund rules are State-specific and must be checked locally.