In a bid to plug the revenue leakages due to stamp duty and registration duty frauds, Haryana Government has issued guidelines for registration of different floors as separate dwelling units in case of residential plots developed by Haryana Urban Development Authority.
Financial Commissioner, Revenue and Disaster Management and Consolidation Department Sanjeev Kaushal has issued a letter to all the Deputy Commissioners, Tehsildar-cum-Deputy Registrars and all Naib Tehsildar-cum-Deputy or Joint-Registrar in the regard.
He said that in case of residential plots developed by HSVP, different floors (even 2, 3, 4) have been allowed as separate dwelling units but it has been observed that the various instructions or guidelines issued in this case are not being strictly followed. Therefore, additional guidelines have been issued, he said.
PERMISSION TO MOVE AND REGISTER ENTIRE FLOOR HORIZONTALLY
There shall be no vertical transfer of any floor, i.e., a single floor cannot be registered by the registering officers in the name of two or more separate persons by dividing the same. Hence, only the horizontal complete floor is allowed to be transferred and registered under the Registration Act, 1908 (Central Act 16 of 1908). There shall be no fragmentation of the plot vertically and all independent floor owners shall jointly own the full plot of land having independent floors. The apportionment of land cost for the purpose of stamp duty and registration fees shall be in equal proportion amongst all independent floors, as per the guidelines.
It is further clarified that the same shall be 50 percent each for two floors, 33.33 percent each for 3 floors and 25 percent each for 4 floors, as per the collector rates fixed from time to time in the respective districts.