Registration Act, 1908

The Supreme Court examined whether the Punjab Municipal Act, 1911 (as amended by the 1994 Punjab Amending Act) could levy house tax at different rates for self‑occupied and tenanted premises and whether the definition of "market value" under Section 3(8aa) was unconstitutional for lacking guidelines. The Court held tha…

The petitioner, Santosh Devi, filed a suit in 2012 seeking cancellation of a sale deed and related mutation, alleging that the deed was obtained through fraud. The trial court dismissed the suit on the ground of limitation, a decision affirmed by the first appellate court and the High Court. The petitioner contended th…

The original plaintiff filed a suit for declaration of title and permanent injunction, claiming ownership of a property based on a registered sale deed. The defendants contended that the property had become part of a joint family and that the sale deed was merely a security instrument, not an operative transfer, and th…

The appellant sought a Letter of Administration on the basis of a Will dated 22‑10‑1973, allegedly executed by the deceased Nathu Singh in favour of the appellant. The trial court held the Will validly executed and granted the administration, but the High Court set aside that order, finding the Will not proved under Se…

A partition suit filed in 1999 was compromised in 2001 and the decree was presented for registration in 2007. The trial court directed the Additional District Sub‑Registrar, Siliguri to register the partition deed based on the stamp duty calculated from the suit valuation of Rs.50 lakh. The registrar objected, stating …

Mrs. Umadevi Nambiar executed a general Power of Attorney (PoA) in favour of her sister in 1971, which was later cancelled, but the sister had used the PoA to execute four documents transferring the appellant's share of a family property to third parties. Those third parties subsequently sold the property to the respon…

The State of Orissa issued notifications under the Orissa Sales Tax Act, 1947, imposing a 10% purchase tax on bamboos and standing trees agreed to be severed. Petitioners challenged the validity of these notifications, arguing that the transactions were not sales of goods, that the tax amounted to double taxation, and …

Gurulingappa Savadi died in 2001 leaving a widow, two sons and two daughters (the appellants). A partition suit was filed in 2002 by one son, Amar, seeking a share of the joint family property. The trial court (decree 2007) and the Karnataka High Court denied the daughters any share, holding they were not coparceners b…