AAR: Classifies Pattadar Passbook cum Title Deed under HSN 4820

Karnataka AAR classifies Pattadar Passbook cum Title Deed under HSN 4820; By examining  section 3, 5A and 6A of the Telangana State Rights in Land Pattadar Passbooks Act, 1971, determines that pass book and title deeds only conveys the legal position as in existence in the record of rights maintained by the Revenue Officer which in turn is a document title ; Moreover, document of title is the document registered with the authority under the Registration Act, 1908 and pas...