ப.மு.எண்.12518/ப்பி1/2019, பாகப்பிரிவினை பத்திர சீராய்வு
The Head of the Tamil Nadu Registration Department and Chief Controlling Revenue Officer issued Proceedings No. ப.மு.எண்.12518/ப்பி1/2019 dated 13 October 2023 on a revision petition concerning partition deed P54/2018 at the Sivakasi Sub Registrar Office. The proceedings classify the properties divided under the deed as two distinct partitions among family members under Article 45(a) of the Indian Stamp Act, rather than a partition among non-family members under Article 45(b) as determined by the Virudhunagar District Registrar.
What the proceedings decide
Proceedings No. ப.மு.எண்.12518/ப்பி1/2019 dated 13 October 2023 were issued by the Head of the Tamil Nadu Registration Department and Chief Controlling Revenue Officer. They consider a revision petition filed against Virudhunagar District Registrar Order No. 3458/A1/2018 dated 11 February 2019 concerning pending document P54/2018 at the Sivakasi Sub Registrar Office.
The document under review is a partition deed executed on 12 April 2018 by C. Sooraj, M.K.A.P.S. Anand, B. Madankumar and B. Thundhubi.
Why the stamp duty was disputed
The Virudhunagar District Registrar treated the deed as a partition among persons who were not family members under Article 45(b) of the Indian Stamp Act. The District Registrar determined deficient stamp duty of Rs.23,14,660 and a penalty of Rs.1,340. The deed had borne stamp duty of Rs.75,000.
The revision petitioner argued that all parties were co-owners and that the deed should be treated as a partition among family members under Article 45(a).
Findings on ownership and family relationship
The Head of the Tamil Nadu Registration Department examined the revision petition, the District Registrar's file and the arguments presented at the personal hearing held on 5 July 2023. The findings include:
- The properties originally belonged to M.K.A.P. Subramania Nadar and S. Rajathi alias Sivagami Thai, or had been allotted through earlier partition deeds.
- Their children, Chandrasekaran, Anand and Uma Shanthi, obtained interests by inheritance or earlier partition.
- After Chandrasekaran and Uma Shanthi died, their heirs obtained co-ownership.
- Rights received by Sooraj through a release deed and settlement deed did not make the relevant property self-acquired property.
- Registration Department Circular No. 5450/C2/2005 dated 11 March 2005 states that heirs of a deceased brother or sister may be treated as family members for such partition deeds.
Classification of the deed
Proceedings No. ப.மு.எண்.12518/ப்பி1/2019 classify the division under Article 45(a) as follows:
- First schedule items 1 to 8 and second schedule items 1 to 7 form a partition of property co-owned by the first and second parties.
- First schedule items 9 and 10, second schedule items 8 to 11, and the third schedule form a separate partition of property co-owned by the first, second and third parties.
The proceedings directly concern document P54/2018 and its parties. They also explain how inherited co-ownership and the heirs of deceased siblings were assessed when deciding whether a partition was among family members.
This summary is generated from the source document to help you find what is relevant. The PDF above is authoritative. For advice on your own property, use LandLens One or speak to a qualified professional.
Common questions
Does this decision apply to every partition deed in Tamil Nadu?
The proceedings decide a revision concerning pending document P54/2018 at the Sivakasi Sub Registrar Office. They explain the treatment of inherited co-ownership and heirs of deceased siblings in that case.
Why did the Virudhunagar District Registrar demand additional stamp duty?
The District Registrar classified the deed as a partition among non-family members under Article 45(b) of the Indian Stamp Act and determined deficient stamp duty of Rs.23,14,660 plus a penalty of Rs.1,340.
Were the heirs of deceased brothers or sisters treated as family members?
Yes. The proceedings relied on Registration Department Circular No. 5450/C2/2005 dated 11 March 2005, which states that the heirs of a deceased brother or sister may be treated as family members for partition deeds in the circumstances described.
How was partition deed P54/2018 classified after review?
The properties were classified as two distinct partitions among family members under Article 45(a), one involving property co-owned by the first and second parties, and another involving property co-owned by the first, second and third parties.
