AAP Tax Law

Registration Act, 1908 | Part XII - Of refusal to register

Section 72 of the Registration Act, 1908: Appeal against refusal to register

Section 72 provides a statutory appeal to the Registrar where a Sub-Registrar refuses to register a document on a ground other than denial of execution. It fixes a 30-day period for appealing and prescribes what follows when the Registrar directs registration.

Section 72: Statutory provision explained

Subsection (1): Appeal within 30 days

Except where refusal is based on denial of execution, an appeal lies from an order of the Sub-Registrar refusing to admit a document to registration, whether registration is compulsory or optional. The appeal must be presented to the Registrar to whom that Sub-Registrar is subordinate within 30 days from the date of the refusal order. The Registrar may reverse or alter the order.

Subsection (2): Registration after a favourable order

If the Registrar directs registration, the document must be duly presented for registration within 30 days after the Registrar makes the order. The Sub-Registrar must comply and, so far as practicable, follow the procedure under Section 58 and Sections 59 and 60. Registration then takes effect as though the document had been registered when it was first duly presented.

When is an appeal under Section 72 available?

Section 72 concerns a refusal on grounds other than a denial that the document was executed. Depending on the facts and applicable law, such grounds may concern presentation requirements, identity or authority, procedural compliance, admissibility for registration or territorial jurisdiction. The actual refusal order and any applicable State amendments or rules must be examined to determine the correct remedy.

Under Section 71, a Sub-Registrar who refuses registration must ordinarily record the reasons in Book No. 2, endorse "registration refused" on the document and furnish a copy of the reasons without fee and unnecessary delay on an application by an executing or claiming party. The statutory exception concerns refusal because the property is outside the Sub-Registrar's sub-district.

Practical procedure and deadlines

  1. Obtain the refusal order: Identify the specific reasons recorded under Section 71, where applicable.
  2. Identify the correct remedy: Determine whether the refusal is based on denial of execution or another ground.
  3. Present the appeal: Submit the appeal to the supervising Registrar within 30 days from the date of the Sub-Registrar's order, with the document, refusal particulars and relevant supporting records, subject to local procedural rules.
  4. After a favourable decision: Present the document for registration within 30 days of the Registrar's order. The Sub-Registrar must then act in accordance with Section 72(2).

Important: The two 30-day periods relate to different events: the first begins with the refusal order; the second begins with the Registrar's order directing registration. Do not assume that filing an appeal alone completes registration.

Section 72 versus Section 73

IssueSection 72Section 73
Nature of refusalGround other than denial of executionRefusal on the ground that execution is denied
RemedyAppeal to RegistrarApplication to Registrar to establish the right to registration
Time limit30 days from refusal order30 days after the order of refusal

See Section 73 and Section 74 for the separate procedure involving denial of execution.