Mentoassociates.com – Legal Articles

MARRIAGE UNDER THE MUSLIM LAW

1. Nature: Under the Muslim law, marriage is a contract for the procreation and legalizing of children.

2. Eligibility: Every Mahomedan who has sound mind and who has attained puberty can enter into a contract of marriage. Lunatics and minors who have not attained puberty may be contracted in marriage by their guardian. Puberty is presumed at the age of 15 years.

3. Procedure for a marriage: There should be a proposal made by one or behalf of one of the parties and an acceptance by or behalf of the other party to the marriage. The proposal and acceptance shall be in the presence and hearing of two male or one male and two female adult Mohammedans as witnesses. The proposal and acceptance must be expressed at one meeting. Any writing or religious ceremony is not essential for a Muslim marriage.

4. Presumption of marriage: Under the following circumstances, a marriage is presumed, in the absence of direct evidence.
a. Prolonged and continual co-habitation as husband and wife.
b. Acknowledgement by man of the paternity of the child born to the woman.
c. Acknowledgement by man of the woman as his wife.

5. Irregular marriage: An irregular marriage is not unlawful, in itself, but unlawful for something else. The prohibition may be temporary or relative or the irregularity may arise from accidental circumstances. An irregular marriage has no legal effect before consummation. The children of an irregular marriage are legitimate. It may be terminated by either party before or after consummation. The following marriages are irregular marriages:
a. A marriage without witnesses.
b. If a Mahommedan marries a fifth wife when he already has four wives.
c. A marriage with a woman before completion of her iddat.
d. Marriage of a Mahomedan male with an idolatress or fire worshipper.
e. Marriage of a Mahommedan woman with a Jewish, Christian, an idolator or a fire worshipper.
e. Marriages where there is unlawful conjunction.

6. Void marriages: A void marriage is an unlawful marriage. There is absolute prohibition against such a marriage. It is no marriage at all and does not create any civil rights or obligations between the parties. The children of a void marriage are illegitimate. The following marriages are void:
a. The marriage of Mahommedan who has attained puberty and is of sound mind, but without his consent.
b. A marriage with a woman who has her husband alive or who has not been divorced by him.
c. Marriage of a Mahommedan with his mother, grandmother, daughter, grand daughter, his sister, niece or great niece (consanguinity reasons)
d. Marriage of a Mahommedan with his wife’s mother or grand mother, wife’s daughter or grand daughter, wife of his father or paternal grandfather, wife of his son, son’s son or daughter’s son(affinity reasons)
e. A marriage prohibited by fosterage.

7. Iddat: Iddat is the period during which a woman who is divorced or whose husband is dead is prohibited from remarrying. The prohibition is imposed to ascertain whether she is pregnant by her husband to avoid the confusion of parentage.

8. Inter religious marriages:
a. A Mahomedan male may marry a Jewish or Christian woman but not an idolatress or fire worshipper.
b. A Mahommedan woman cannot marry a Jewish, Christian, an idolator or a fire worshipper.

9. Sunni Shia marriages: A Sunni can marry a Shia.

10. Muta Marriage: a. Muta marriages are temporary marriages practised among Shias.
b. A Shia male may contract a muta marriage with a woman professing Mahomedan, Christian, Jewish or a fire worshipper.
c. A Shia woman cannot contract muta marriage with a non Muslim.
d. Conditions for the muta marriage: The period of co habitation and the amount of dower shall be fixed.
e. A muta marriage does not create mutual rights of inheritance between the man and woman, but the children are legitimate and can inherit from both the parents. A muta marriage is dissolved on the expiry of the term. A husband can put an end to the contract of marriage even before the expiration of the period.

11. Marriage of minors:

a. Minors (who have not attained puberty) are not competent to enter into a contract of marriage. They may be contracted in marriage by their guardian.

b. The right to contract a minor in a marriage lies successively to father, paternal grandfather, brother and other male relations on the father’s side. Thereafter the right lies on mother, maternal uncle or aunt and other maternal relations.

c. A minor girl can dissolve her marriage, on attaining puberty, under the provisions of the Dissolution of Muslim Marriages Act, 1939. Any repudiation must be confirmed by the court.

In Javed-vs- State ofr Haryana, AIR 2003 SC 3057, Supreme Court has held that Polygamy can be regulated or prohibited by legislation in the interests of public order, morality and health or by any law providing for social reform or welfare.

For example, Rule 28 of the Karnataka Civil Service Conduct rules, 1966 prohibits the second marriage for a government servant, who has a wife living, without the permission of government, even though the second marriage is permitted under his personal law. Similarly no female government servant shall marry any person, who has a wife living, without the permission of the government.

1) Does Karnataka Apartment ownership Act (hereinafter referred to as Act) apply to all apartments in Karnataka?

No. It only applies to those apartments where the property is submitted to the provisions of this act by duly executing and registering a Declaration.

2) What is property as per the Karnataka Apartment ownership Act?

Property under the act means the land, building, all improvements and structures thereon, all easements, rights and appurtenances thereto.

3) Can commercial property be submitted to the provisions of the Act?

No. The property shall be mainly used for residential purposes.

4) Who is the competent authority under the act?

The Registrar of Co-operative societies.

5) What forms the majority of apartment owners?

The apartment owners with 51 % or more of the votes in accordance with the percentage assigned in the declaration to the apartments for voting purposes.

6) Whether each apartment owner is required to execute a declaration under the act?

Yes, each apartment owner is required to execute a declaration under sec. 5(2) of the act. This is different from the declaration u/s. 2 of the act.

7) How is the undivided interest of an apartment owner in the common areas and facilities calculated?

It is calculated as a percentage by taking as a basis the value of the apartment in relation to the value of the property.

8) Is it mandatory to file the copy of declaration and bye-laws in the office of competent authority?

Yes.

9) Is it mandatory to register the declaration and deed of apartment in respect of each apartment?

Yes.

10) Can a property be removed from the provisions of the act?

Yes, all the apartment owners can remove a property from the provisions of the act by an instrument to that effect duly executed.

11) What happens to the status of the property once it is removed from the provisions of the act?

Once it is removed from the provisions of the act the property shall be deemed to be owned in common by the apartment owners.

12) On whom the act is binding?

The act is binding on all apartment owners, tenants of owners, employees of owners and tenants or any other person who may in any manner use the property or any part thereof.

13) In what form the declaration under section 2 needs to be executed and registered?

In form ‘A’

14) In what form the declaration under section 5(2) needs to be executed?

In Form ‘B’

15) Within how many days the declaration u/s 5(2) needs to be filed with the competent authority?

Within 30 days from the date of execution.

16) Within how many days shall the apartment owner file the true copy of deed of apartment in the office of the competent authority?

Within 30 days from the date of execution.

1. After the religious ceremony of change, the individual concerned has to notify the change of religion in one of the local leading newspapers.
2. The individual has to make an affidavit on a non-judicial stamp paper attested by First class Magistrate/ Notary/ Oath Commissioner.
3. A printing matter needs to be prepared in the form of a specimen provided by the department of Publication of the Central Government.
4. The news paper publication (in Original), the Affidavit in Original, two Passport size photographs and the printing matter in original should be sent to the controller of publication, the department of publication, civil lines, Delhi-54, along with applicable fees for publication in Official gazette of India, Part IV.

1. The Father or Mother of the Minor has to notify the name change of the minor in one of the daily leading newspaper.
2. Prepare an original affidavit from the side of the guardian attested by First class Magistrate/ Notary/ Oath Commissioner, showing the details of father’s/husband’s name along with the residential address.
3. A printing matter needs to be prepared in the form of a specimen provided by the department of Publication of the Central Government.
4. The news paper publication (in Original), the Affidavit in Original, two Passport size photographs of the parent and the printing matter in original , along with applicable fee, should be sent to the Controller Of Publication, the Department Of Publication, civil lines, Delhi-54, for publication in Official gazette of India, Part IV.

A person who has attained the age of 18 years of age needs to follow the following procedure for change his name:-
1. The Person has to advertise his change of name in one of the daily local leading newspapers.
2. Person has to prepare an affidavit sworn before a First class Magistrate/ Notary/ Oath Commissioner showing details of father’s name/husband’s name along with residential address.
3. A printing matter needs to be prepared in the form of a specimen provided by the Department of Publication of the Central Government.
4. The news paper publication (in Original), the Affidavit in Original, two Passport size photographs and the printing matter in original, along with applicable fee should be sent to the controller of publication, the department of publication, civil lines, Delhi-54, for publication in Official gazette of India, Part IV.

Introduction:

Service tax was 1st time introduced in the year 1994. In the 1st year there were only 3 services under the service tax net. With the 2010 budget, there are altogether 117 services under the service tax net as on 31.07.10.

Service tax is a tax on services. It is an indirect tax which means that the service provider pays the tax and recovers the same from the recipients of the taxable service. Service Tax is levied on specific services and responsibility of payment of tax is generally cast on the service provider but for few exceptions.

Service tax is administered by Central Excise and Service Tax Commissionerates and the Service Tax Commissionerates working under the Central Board of Excise and Customs, Department of Revenue, Ministry of Finance. Presently there are 7 service tax Commissionerates established at Mumbai (2), Delhi, Kolkatta, Chennai, Ahmedabad & Bangalore. Also there are 5 large tax payer units (LTU) at Mumbai, Delhi, Kolkatta, Chennai, Ahmedabad & Bangalore. The office of the Director General of Service Tax (DGST) was formed in the year 1997. The office of DGST is located at Mumbai.

System of self assessment of service tax was introduced with effect from 1.04.2001.These tax returns have to be filed half yearly.

Under Rule 6 of Service Tax Rules the tax is permitted to be paid on the value received. This is because in many cases the entire amount charged/ billed may not be received by the service provider.

There are Penal Provisions in respect of Service Tax. Failure to obtain registrations, failure to pay tax, failure to furnish prescribed returns, suppression of the correct value of the taxable service and failure to comply with notice attract penal provisions.

Normally the person who provides the service is responsible for paying service tax. However the receiver of the services is responsible to pay service tax in the following cases:
a. Where taxable services are provided by Foreign Service providers.
b. For Insurance auxiliary service by an Insurance agent.
c. For a goods transport agency for transport of goods by road.
d. For Mutual fund distributors.

The present rate of service tax is 10.3% which comprises of 10% of Service tax on the gross value of taxable service, 2% education cess on the tax amount and 1% secondary and higher education cess on the service tax amount.

Registration:
Application for registration under Service tax has to be filed in FORM ST-1 (in duplicate) before the jurisdictional service tax office. It should be supported by documents such as copy of PAN card, Proof of Address, Constitution documents of the business etc. The registration should be issued within a period of 7 days from the date of submission of application ST-1, along with all details and documents. Centralised registration of service tax is possible for service providers who have a centralised billing system or who are located in one or more premises. It is enough to take only one registration certificate even if the person provides more than one service from the same premises for which registration is sought.

A person who commences a business for providing taxable service shall register himself within 30 days of such commencement of business. If the service tax is extended to new service, the existing service provider must register himself within 30 days from the date of new levy. If an existing assessee, starts providing a taxable service not mentioned in the registration certificate, he shall immediately intimate the same to the jurisdictional service tax office. Similarly any other changes to the information provided during registration shall be brought to the notice of the service tax office. In case of closure of the business, the registration certificate should be surrendered to the jurisdictional service tax office. In case of transfer of the business, the transferee shall obtain a fresh certificate of registration.

Failure to register under service tax may attract penalty up to Rs. 5000/- or Rs. 200/- for every day during which such failure continues. In case of loss of Registration Certificate a duplicate is normally issued.

Payment of Service Tax:
Service tax is paid through FORM GAR 7 at designated banks. It can also be paid electronically using e-payment facility. E-Payment of service tax is mandatory for assesses who have paid service tax of Rupees Ten lakhs or more in the preceding financial year. Individuals, sole proprietorship firms and partnership firms shall pay service tax every quarter.

Companies, trusts etc shall pay the service tax every monthly. An assessee is eligible to make provisional assessment and pay the service tax if he is unable to correctly estimate the actual amount to be paid as service tax. With effect from 1.03.2008 provision has been made to pay service tax in advance. Service tax is payable on the gross amount including the TDS deducted by the client. 13% interest will be charged for delayed paymentof service tax. Interest cannot be waived by any authority.

Filing of returns:
Service tax assessee has to file 2 returns ST-3 and ST-3A. ST-3 returns are to be filed half yearly by every assessee. Under Rule 7B of Service Tax Rules, an assessee may submit a revised return to correct mistakes or omissions with in a period of 90 days from the date of submission. E-filing of returns is compulsory for assessees who have paid service tax of rupees ten lakhs or more in the preceding financial year. Filing of returns is compulsory even if no tax service is provided or no payment is received during a period. If a person fails to file the return by due date he shall be liable to penalty which may extend to Rs.5,000/-. It is compulsory to indicate the amount of service tax charged from the client in the bills/invoices. All records and documents concerning service tax must be preserved for minimum period of 5 years.

Exemptions:
Small scale service providers whose aggregate taxable value is less than Rs.10 lakhs are exempted from payment of service tax. However this exemption is not applicable if a person provides a service under the brand or trade name. The aggregate taxable value means the sum total of first consecutive payments received during financial year towards gross amount under the taxable services. There is no exemption for Central/ State Government organisations, public sector under takings from the liability to pay service tax.

Adjudication:

Show cause notices or notices are usually issued under provisions of the Finance Act, 1994 charging any person for contravention of any provisions or rules or notifications under the said act and proposing penal action.Thereafter the competent officers of the department adjudge the case and issue orders. The said process is called adjudication. The adjudicating authorities have different monetary limits of adjudication. Lawyers and
chartered accountants can represent the parties before the adjudicating officers.

Appeals:
An assessee aggrieved by the order or decision of an adjudicating officer can file an appeal before Commissioner (Appeals) within 3 months from the date of receipt of the decision or order. There is no fee for filing an appeal. Against an order of Commissioner(Appeals), an appeal can be filed before the Customs, Excise and Service Tax Appellate Tribunal(CESTAT).The said appeal shall be filed within 3 months from the receipt of the order of Commissioner(Appeals).There is fee applicable for this appeal.

Service tax on export and import of services:
The Export of service rules, 2005 defines export of services. The export of taxable services is exempted from service tax. As per section 66A of the Finance Act, 1994, service tax is applicable to import of service. It is the recipient who has to pay the service tax of such services. The taxation of services (provided from outside India and received in India) rules 2006, defines import of services.

Advance ruling:
Advance ruling facility is provided by the Office of the Authority for Advance Rulings at Delhi for intending investors on a wide range of service tax liability matters. Here the applicant can seek clarifications from the authority regarding questions of their tax liability. These
rulings are not appealable under the Finance Act, 1994.

Cruelty is one of the grounds for a divorce petition under Hindu Marriage Act, 1955 and various other matrimonial laws of India. The Supreme Court of India through various decisions has explained the concept of cruelty.

1. In N.G. Dastane(Dr) vs S. Dastane reported in (1975)2 SCC 326, Supreme court has observed that conduct charged as cruelty should be of such a character as to cause in the mind of the Petitioner, a reasonable apprehension that it is harmful or injurious to live with the respondent.

2. In V. Bhagat vs D. Bhagat, reported in (1994)1 SCC 337, the Supreme Court held that the mental cruelty must be of such a nature that the parties cannot be reasonable be expected to live together. While arriving at such conclusion regard must be had to the social status, educational level of the parties, the society they move in and all other relevant facts and circumstances.

3. In the case of Savithri Pandey vs Prem Chandra Pandey reported in (2002)2 SCC 73, the Supreme Court observed that cruelty must be distinguished from the ordinary tear and wear of the life. It cannot be decided on the basis of the sensitivity of the Petitioner. But the same has to be adjudged on the basis of course of conduct , which would be in general, be dangerous for a spouse to live with each other.

4. In Parveen Mehta vs Indrajit Mehta (2002)5 SCC 706, the Supreme Court observed that the approach should be to take the cumulative effect of the facts and circumstances emerging from the evidence on record and then draw a fair inference whether the petitioner in the divorce petition has been subjected to mental cruelty due to the conduct of the other.

5. In the case of A. Jayachandra vs Aneel Kaur (2005)2 SCC 22 the apex court held that for physical cruelty there can be tangible and direct evidence but in mental cruelty there may not be direct evidence. When there is no direct evidence, courts are required to probe into the mental process and mental effect of incidence that are brought out in evidence.

6. In the case of Vinitha Saxena vs Pankaj Pandit (2006)3 SCC 778 the Supreme Court held that what constitutes mental cruelty will not depend upon the numerical count of such incidents or only on the continuous course of such conduct, but really go by the intensity, gravity and stigmatic impact of it when meted out even once and deleterious effect of it in the mental attitude, necessary for maintaining a conducive matrimonial home.

7. In the case of Samar Ghosh vs Jaya Ghosh (2007)4 SCC 511 the Supreme Court observed that no uniform standard can be laid down for guidance with regard to mental cruelty. The married life should be reviewed as a whole and a few isolated instances over a period of years will not amount to cruelty. The ill conduct must be persistent for a lengthy period, where relationship has deteriorated to an extent that, the wronged party finds it extremely difficult to live with other party any longer.

8. In the case of Naveen Kohli vs Neelu Kholi (2006)4 SCC 558, the Supreme Court held that Public Interest demands not only that the married status should as far as possible, as long as possible and whenever possible, be maintained, but where a marriage has been wrecked beyond the hope of salvage, public interest lies in the recognition of that fact.

9. The honorable High Court of Karnataka in the case A. Anil Kumar vs Vanishree A, reported in ILR 2009 Kar 3028, laid down the following principles with regard to the concept of cruelty:-

a. On consideration of complete matrimonial life of the parties, acute mental pain, agony and suffering as would not make possible for the parties to live with each other could come within the broad parameters of mental cruelty.

b. On comprehensive appraisal of entire matrimonial life of the parties, it becomes abundantly clear that situation is such that the wronged party cannot reasonably put up with such conduct and continue to live with other party.

c. A sustained course of abusive and humiliating treatment calculated to torture, discommode or render miserable life of the spouse.

d. Sustained unjustifiable conduct and behavior of one spouse actually affecting physical and mental health of the other spouse. The treatment complained of and the resultant danger of apprehension must be very grave, substantial and weighty.

e. Sustained reprehensible conduct, studied neglect, indifference or total departure from the normal standard of conjugal kindness causing injury to mental health or deriving sadistic pleasure can also amount to mental cruelty.

f. Mere trivial irritations, quarrels, normal wear and tear of the married life which happens in day to day life would not be adequate for grant of divorce on the ground of mental cruelty.

g. The married life should be reviewed as a whole and a few isolated instances over a period of years will not amount to cruelty. The ill conduct must be persistent for a lengthy period, where the relationship has deteriorated to an extent that because of the acts and behavior of a spouse, the wronged party finds it extremely difficult to live with other party any longer, may amount to mental cruelty.

10. The Supreme Court  in the case of Shobha Rani vs Madhukar Reddi  reported in (1988)1 SCC 105 has held that:

a. Cruelty may be mental or physical, intentional or unintentional. If it is physical, it will be easy for the court to determine it. If it is mental, the problem presents difficulty. It is a matter of inference to be drawn by taking into account the nature of the conduct and its effects on the complaining spouse. There may be occasions where the conduct itself is bad enough and it amounts to cruelty; in such cases the impact of such conduct need not be considered.

b. There has been a marked change in the life around us. The courts should not search for standards in life, while appreciating mental cruelty. Matrimonial duties and responsibilities are of varying degrees from house to house and from person to person. A set of facts, stigmatised as cruelty in one case may not be so in another case. The cruelty alleged may depend upon the life style of the parties, their economic and social conditions, their cultural and human values etc.

c. The categories of cruelty are not closed, each case may be different. New types of cruelty may crop up in new cases. The conduct which is complained of as cruelty by one spouse may not be so, for the other spouse. Intention is not a necessary element in cruelty.

11. In Romesh Chander vs Savithri AIR 1995 SC 851, the Supreme Court held that if the marriage is dead and there is no chance of being retrieved it is better to bring it to an end.

12. The honourable High Court of Karnataka in the case of Hoovamma  vs Vishwanth reported in  ILR 2009 Kar 4193 has held that.

a. Cruelty is not defined under the Hindu Marriage Act. It is impossible to give a comprehensive definition to cruelty. It has been used in relation to human conduct or human behaviour.

b. If the spouses are living separately for a considerable time and there is no love lost between them, the marriage is dead emotionally and practically and there is no chance of being retrieved. Continuance of marital relationship for name sake itself constitutes a cruelty of mind. In such circumstances, trying to find out who is the cause for such sorry state of affairs would be an exercise in futility

1. Can foreign companies set up liaison office, branch office or project office in India?
A. Yes
2. Where is the application for the setting up of a liaison or branch office to be submitted?
A.Applications need to be submitted to Foreign Investment Division, Foreign Exchange Department,

Reserve Bank of India, Central Office, Mumbai through an Authorized Dealer bank

3. Which are the two routes under which application for liaison offices and branch offices considered

by the Reserve Bank?
A.Reserve Bank route where FDI is permitted under the automatic route and Government route

where FDI is not permitted under the automatic route.

4. What is profit making track record required for a branch office and liaison office to set up office in

India?
A. 5 years for a branch office and 3 years for a liaison office.

5. What is the net worth expected for a foreign company to set up branch office and liaison office in

India?
A. Not less than USD 100,000 for a branch office and not less than USD 50,000 for a liaison office.

6. What is the initial period of operation permitted for a branch office or a liaison office?
A. Initially three years. The same can be renewed later.

7. Is it mandatory for branch office and liaison office to obtain a PAN number?
A. Yes.

8. What are the activities a liaison office can undertake in India?
a.Representing the parent company in India.
b.Promoting export or import from or to India.
c.Promoting technical and financial collaborations
d.It cannot undertake any business activities and cannot earn income in India.

9. What are the activities a branch office can undertake in India?
a. Export or import of goods
b. Rendering professional or consultancy services.
c. Carrying out research work, in areas in which the parent company is engaged.
d. Promoting technical or financial collaborations between Indian companies and parent or overseas

group company.
e. Representing the parent company in India and acting as buying or selling agent in India.
f. Rendering services in information technology and development of software in India.
g. Rendering technical support to the products supplied by parent/group companies.
h. Airline / shipping company.
i. Retail and manufacturing activities are not permitted for branch offices.

10. Whether branch offices can remit profit outside India?
A. Yes, subject to applicable taxes in India.

11. When can a foreign company set up a Project office in India?
A. Foreign Companies who have secured a contract from an Indian company to execute a project in

India can set up a project office in India.

12. Are foreign partnership or proprietorship concerns permitted to set up branch/liaison office/

project office in India?
A. No.

13. Can entities from Nepal establish branch offices and project offices in India?
A. No.

14. Can foreign liaison offices, project offices and branch offices acquire immovable property in

India?
A. Only branch office and project office, not liaison office (exception being companies from Pakistan,

Bangladesh, Sri Lanka, Afghanistan, Iran, Bhutan or China).

Power of attorney is a very common document used in various transactions in day-to-day life. At the same time there are lots of misconceptions about the same. In this article let us get some first hand information about the various aspects of a power of attorney.

A Power of attorney is a document in writing whereby one person authorizes another person to represent him and to do certain lawful acts. The person who confers the power is called “Principal” and the person to whom it is given is known as “Agent” or “Attorney”. When the Power of attorney is given for a specific act then the same is known as “Special Power Of Attorney”. On the contrary if a Power of attorney is given to a person to do generally various acts and to represent the principal in a wide variety of transactions then the same is said to be “General Power Of Attorney”.

A Power Of Attorney may be revocable or irrevocable. If the person, who gives the power, retains the right to cancel it, then the same is said to be revocable one. On the other hand if this power is not retained, then the same is termed an irrevocable one. Normally, Power of attorneys pertaining to immovable properties, which are given after receipt of considerations are irrevocable ones.

A power of attorney has to be sufficiently stamped and the same may be notarized or registered. Normally those involving immovable properties need to be registered in the office of the jurisdictional sub registrar. Apart from the signatures of the Principal and the Attorney, it is better to have the attestation by two witnesses.

A power of attorney may be granted by one Principal to several agents or several principals to one agent provided there is uniformity in the purpose.

The Power of Attorney is terminated on the revocation of the same by the principal, when the purpose of the instrument is completed, when either of the parties become unsound or dies and when the Principal is declared unsound.

It is a common thing that people leave out important information in registered deeds. Some times errors may creep in such documents. Such omissions or errors are fatal to those documents. People use a rectification deed to correct such mistakes.

In a rectification deed the same parties who were in the original deed, should be made the parties. Normally there is a mention about nature and contents of original deed. Thereafter the error or omission or defect in the earlier deed is described. After that, the change or addition to the earlier matter in the original deed is described in detail.

Normally in Karnataka the stamp duty for a rectification deed is Rs 100/-(Rupees One Hundred Only) and registration fee is Rs 100/- /-(Rupees One Hundred Only). In addition to this, the necessary scanning charges need to be paid. If there is some crucial changes like changes in the area of property, description of the property etc, then the subregistrator is entitled to demand the proportionate stamp duty and registration fee. It is ideal to keep the same witnesses as in the original deed. The rectification deed shall be signed by both the parties and the same shall be witnessed by the two witnesses.

For Future references the original deed and the rectification deed shall be considered together as one document. Only advocates and licensed deed writers are entitled to draft a rectification deed.