P.Mu.No. 11802/P1/2019, Final Order on Revision Petition
Proceedings P.Mu.No. 11802/P1/2019, dated 13 February 2024, issued by the Head of the Tamil Nadu Registration Department and Chief Controlling Revenue Authority, allow a revision petition concerning pending document P3/2018 at the Bhavani Sub-Registrar Office. The proceedings classify the share release deed under Article 55A of the Indian Stamp Act and set aside the Erode District Registrar's order treating it as a conveyance under Article 23.
What the proceedings decide
Proceedings P.Mu.No. 11802/P1/2019, dated 13 February 2024, concern a share release deed executed on 18 April 2018 and presented as pending document P3/2018 at the Bhavani Sub-Registrar Office in the Erode registration district. Kamalammal released her half share to Rajammal, N. Krishnaveni and minor Karunambika, represented by guardian Rajammal, after receiving Rs.2,00,000.
The Head of the Tamil Nadu Registration Department and Chief Controlling Revenue Authority accepted the recipients' revision petition and set aside Erode District Registrar Order No. 4738/A1/2018, dated 14 February 2019.
Stamp duty dispute
The Erode District Registrar had treated pending document P3/2018 as a conveyance under Article 23 of the Indian Stamp Act because the parties did not fall within the stated meaning of family and the deed recorded payment of money.
Key figures recorded in the proceedings are:
- Total property value: Rs.16,43,620.
- Value of the share released: Rs.8,21,810.
- Stamp duty carried by the document: Rs.8,260.
- Deficit stamp duty determined by the District Registrar: Rs.49,267.
- Penalty determined by the District Registrar: Rs.733.
Why Article 55A was applied
Proceedings P.Mu.No. 11802/P1/2019 considered the earlier partition document, court decisions, the parties' co-ownership and two possible legal positions concerning Kamalammal's rights.
- If Kamalammal had only a proposed right and no pre-existing right, the cited departmental clarification required a release deed that could not fall under Articles 55B, 55C or 55D to be classified under Article 55A.
- If Kamalammal had a pre-existing right under the preliminary decree, the cited departmental clarification stated that a release between co-owners who obtained rights through operation of law could fall under Article 55A regardless of their relationship.
- The proceedings concluded that Article 55A applied under either legal position.
Who is affected
Proceedings P.Mu.No. 11802/P1/2019 directly affect the parties to pending document P3/2018 and the Bhavani Sub-Registrar Office. The decision removes the District Registrar's classification of that particular deed as a conveyance and cancels the related order for deficit stamp duty and penalty.
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Common questions
Was the Bhavani release deed treated as a sale?
The Erode District Registrar initially classified it as a conveyance under Article 23. Proceedings P.Mu.No. 11802/P1/2019 set aside that decision and classified the deed under Article 55A.
Do the parties have to pay the deficit stamp duty and penalty fixed by the District Registrar?
The proceedings set aside the District Registrar's order, which had fixed deficit stamp duty of Rs.49,267 and a penalty of Rs.733.
Why did the family relationship between the parties not decide the classification?
The proceedings found that Article 55A applied under either possible view of Kamalammal's rights. Under the cited clarification for co-owners obtaining rights through operation of law, the relationship between the releasor and recipients was not decisive.
Does this decision classify every release deed under Article 55A?
No general classification for every release deed is stated. The final direction concerns pending document P3/2018 at the Bhavani Sub-Registrar Office and is based on its ownership history, court decisions and the cited departmental clarifications.
