The Registration Act, 1908 (the Act), a Central legislation consolidates the enactments relating to registration of documents. The Act specifies and enumerates documents of which registration is compulsory such as -instruments of gift of immovable property; non-testamentary instruments purporting / operating to create, declare, assign, limit or extinguish, any right title or interest in immovable property; lease of immovable property for any term exceeding one year[1].

It also enumerates the documents of which registration is optional[2]. Registration of documents protects public and prevents fraud by conserving evidence, assuring title and providing public notice of documents. The Act requires non-testamentary documents to contain a description of property sufficient to identify the same[3].

The Act further states that where practicable to describe houses, not being houses in towns, and lands by reference to a Government map or survey, the concerned State Government may, by rule require that such houses and lands shall, be so described[4]. The Act authorizes Inspector General to make Rules consistent with the Act[5]. In exercise of rulemaking power, the Inspector General of Registration for different States have made different Rules for registration of documents.

Legal requirement

Under the Act and rules framed thereunder for Karnataka, the role of the Registering Authority (e.g., Sub-Registrar) is restricted to ensuring procedural compliance, such as verifying the presence of parties, their admission of execution[6], and payment of stamp duty[7] and registration fees. The Act does not confer power on the registering authority to investigate or adjudicate the title or ownership rights of the parties to the document.

While the Act insist that for description of property sufficient to identify the same, it does not appear to require production of municipal khatha certificate or assessment register extract. The registration rules[8] in Karnataka in fact restrict Registering Authority from enquiring into the validity of a document brought to him for registration.

Administrative Practice:

However, in Karnataka, based on circular issued in 2009, the registering authorities insist for production of inter alia Khatha certificate and assessment register extract issued by concerned local/municipal /revenue authority, as a precondition for registering a document[9]. From October 1, 2024, in Karnataka e-Khatha which captures GPS coordinates of the property, is made mandatory for property registration.[10]

A khatha certificate or tax paid register extract is issued by local /municipal /revenue authority (e.g., BBMP in Bengaluru) to identify the person responsible for paying property tax and record that property tax has been paid. Khatha certificate or tax paid register may not be essential for identifying a property. Even though e-Khatha captures GPS coordinates of the property, it is not critical for identification. These may constitute only prima facie (and not conclusive) evidence of title and while may be crucial for due diligence in a property transaction, they may not be legally required for registration under the Registration Act or Karnataka rules.

Judicial Interpretation

Recently Supreme Court[11] underscored that the Registering Authority under the Act, has no authority to assess the executant's title or ownership, lacking any adjudicatory power to refuse registration even if the executant has no title to the property, provided procedural requirements and stamp duty are met.

The registering authority's role is limited to verifying that the parties appear, admit execution, and comply with formalities, without needing to ascertain the vendor's title. Registration only transfers whatever rights the executant possesses; if no rights exist, the document's registration does not create them, and title disputes must be resolved through separate legal proceedings.

Impact
Absent any provision in Act or the rules allowing registering authorities to insist on a khatha or tax paid register extract for registering a document, such insistence, when while all statutory requirements (e.g., stamp duty, execution formalities) are met, is likely to be viewed as an administrative overreach and exposed to legal challenge.

End Notes:

• Sec.17 of the Act
• Sec.18 of the Act
• Sec.21 of the Act
• Sec.22 of the Act
• Sec.69 of the Act
• Part IV of the Act
• Rule 46(ii)
• Karnataka Registration Rules, 1965
• Govt circular No RD.344 MUNOMU2008 Dated 6.4.2009 and Corrigendum No. RD6 MUNOMU 2013. Dated 23.04.2014
• https://timesofindia.indiatimes.com/city/bengaluru/e-Khatha-mandatory-for-property-registration-from-oct/articleshow/113749974.cms
• K. Gopi v. Sub-Registrar and others 2025 SCC OnLine SC 740