Document Registration in Bangladesh:

Registration means the correct recording or entering of certain details as provided by statute at the designated place of public records. Registration is basically a public record book. Principal Jurisdictions in regards to registration of documents (Heba Will Gift| Document Registration in Bangladesh)

in Bangladesh are-

• Registration Act 1908; and
• Registration Rules 2014.

 Other relevant authorities in regards to document registration in Bangladesh are-

• Transfer of Property Act 1882;
• Stamp Act 1899;
• State Acquisition and Tenancy Act, 1950;
• Power of Attorney Act 2012; and
• Power of Attorney Rules 2015.

Documents which requires Registration according to Bangladeshi Law 

Pursuant to Section 17 of the Registration Act, Section 17(1), Section 17(3) and Section 17A of the Act provide a list of documents to be registered. Section 17(2) provides a list of documents for which registration is optional. In accordance with Section 17 of the Registration Act, 1908, some of the documents required to be registered are as follows:  

a) Declaration of heba under the Muslim Personal Law (Shariat) As applicable since 1st  July 2005,

b) Declaration of gift under the Hindu, Christian and Buddhist Personal Law  

May I register any other documents which are not referred to in clause 17? 

Indeed, Section 18 of the Act allows any documents to be registered. This states that any document which is not necessary under section 17 may also be recorded under the Act.    

Instruments of gift of immoveable property:  

1. Instrument of mortgage referred to in section 59 of the Transfer of Property Act, 1882
2. Leases of immoveable property from year to year, or for any term exceeding one year, or reserving a yearly rent,
3. Instrument of partition of immovable property effected by persons upon inheritance according to their respective personal laws,
4. Instrument of sale in pursuance of an order of the Court under section 96 of the State Acquisition and Tenancy Act, 1950,
5. A Contract for Sale:  A contract for sale of any immovable property has to be in writing and registered. The document has to be presented for registration within 30 (Thirty) days from the date of execution of the contract. 

Documents which requires Registration:

Documents which do not need to be registered are as follows:

1. Documents not expressly transferring property
2. Documents not created any interest in immovable property
3. Power of Attorney
4. Agreement for Partition etc. 

What is the effect of Non-registration? Effects of Unregistered Documents in Bangladesh? 

 Paper, whose registration is compulsory unless exempted, has no effect. No title[ Pabitra Ranjan Roy vs Proshanta Talukdar and a further 14 MLR (2009) 69] will pass an unregistered deed. Section 49 of the Act deals with the consequence of failure to register. 

 What are the documents which are not mandatory for Registration in Bangladesh?

Documents which do not need to be registered are as follows:

1. Documents not expressly transferring property
2. Documents not created any interest in immovable property
3. Power of Attorney
4. Agreement for Partition etc.

Income Tax Submission in Bangladesh

Documents Executed Out of Bangladesh:  

If a document which is supposed to be executed from Bangladesh is not submitted for registration until after the expiry of the period, the registrar must be assured that the instrument has been executed and submitted for registration within 4 (four) months of its arrival in Bangladesh. The officer may then approve such document upon payment of the correct registration fee for registration.

Registration of Will in Bangladesh/Heba Will Gift| Document Registration in Bangladesh:

A will can be presented at any time for registration or deposited under the provisions of law.Heba Will Gift| Document Registration in Bangladesh

Documents executed by several persons:

If several individuals execute a document at different times, such document must be submitted within 4 (four) months from the date of each execution for registration and re-registration.

Delay in Presentation for Registration in Bangladesh:

If any document executed in Bangladesh is not submitted for registration until after the expiry of the period due to urgent necessity or unavoidable accident, the Registrar may, in cases where the delay in submission does not exceed 4 (four) months, order that such document may be admitted for registration upon payment of a fine not exceeding 10 (ten) times the amount of the correct registration fee. Any application for such direction may be sent to a Sub-Registrar who will forward it directly to the Registrar to whom he is subordinate. 

Prescribed format for Transfer of Deed and Power of Attorney in Bangladesh

Form 40 of Appendix I of the Registration Rules 2014 includes a specified type of deed. If the format is not used for any real estate transfer, the Sub Registrar may refuse to register the deed.

Power of Attorney Rules 2015 also includes other specified format for attorney power.

Khatian (Record of right) for land registration in Bangladesh

The State, with effect from 1 July 2005, amended the Registration Act 1908 and the Transfer of Property Act 1882 in 2004.

According to the amendment of both Acts–

• The name of the seller shall be included in the latest Khatian if he / she is the owner of the property by way of other than inheritance; or the name of the seller or
• his / her predecessor shall be included in the latest Khatian if he / she is the owner of the property by inheritance.

The sale deed must also include a brief description of

• the property’s possession for the last 25 (twenty-five) years
• of the property’s nature;
• the price of the property;
• a map of the property along with the axes and boundaries;

  Therefore, a person will be guilty of an offense punishable by imprisonment that may stretch to five years but may not be less than three months or fine or both if he disguises the information or intentionally gives false details of his earnings in regards to tax submission in Bangladesh .

Priority of Documents

Section 48 of the Transfer of Property Act 1882 states that if, at different times, an individual creates rights by transfer, the first ones should be given priority. Migration is this section means a complete migration, and does not include a pure transfer or an incomplete transfer by non-registered act where registration is necessary. 

One of the reasons for weak return filing is that VAT is obtained at sources in the case of firms with more than 70% (estimated) registered individuals, such as construction firm, procurement provider. The lack of a culture of voluntary tax compliance is another reason for the unsatisfactory rate of return submission. Due to the lack of successful compliance, the situation is further compounded.

Until now, there has been no significant VAT system automation in Bangladesh. Although most VAT commissioners have data processing units with the VAT Information Management System (VIMS) computer program in place, returns are not processed systematically.

Document Registration in Counsels Law  Partners

Either you need help in assessing your registration process problems or you need other support to ensure that your legal rights are protected by registration processes, CLP’s barristers, advocates and attorneys are highly experienced in managing registration processes. In addition to addressing various issues related to this subject on a regular basis among domestic clients; it also has expertise in advising and assisting numerous international clients. Please contact us for queries or legal assistance in regards to Heba Will Gift| Document Registration in Bangladesh:

E-mail: [email protected]
Phone: +8801727983838
Address: House 39, Road 126 (3rd Floor) Islam Mansion, Gulshan 1, Dhaka.