The Stamp Act is a fiscal Act aimed at augmenting the revenues of the State by way of levying Stamp Duty. The revenue collected thus is one of the major revenues of the State Govt.
The Registration Act governs the registration of documents relating to properties both immovable and movable. Encumbrance certificates are issued on the immovable properties by conducting a search of the record sought for the specified period. Certified copies of the registered documents are issued to the public. The Sub-Registrar is the competent authority for the registration of documents under the Act.