ப.மு.எண்:16037/P1/2016 நாள் 26.04.2018
The Inspector General of Registration and Chief Controlling Revenue Authority of the Tamil Nadu Registration Department, Chennai, issued Proceedings No. 16037/P1/2016 dated 26 April 2018 concerning release deed P.143/2011 pending at the Kundrathur Sub-Registrar Office. The authority accepted the revision petition, treated the transaction as one between family members and set aside the South Chennai District Registrar's demand for deficit stamp duty of Rs.1,19,880 and a penalty of Rs.3,120.
What the proceedings decide
Proceedings No. 16037/P1/2016 dated 26 April 2018 were issued by the Inspector General of Registration and Chief Controlling Revenue Authority of the Tamil Nadu Registration Department, Chennai, in the presence of J. Kumaragurubaran, Indian Administrative Service. The decision concerns whether members of a family who inherited property from the same deceased owner should be treated as family members for stamp duty purposes.
The authority accepted the revision petition filed by E. Mohan and set aside the South Chennai District Registrar's assessment under which deficit stamp duty of Rs.1,19,880 and a penalty of Rs.3,120 had been demanded.
Property and document involved
The proceedings record the following facts:
- Release deed P.143/2011 was executed and presented at the Kundrathur Sub-Registrar Office on 12 December 2011.
- The deed concerned 4,295 square feet of property acquired by M. Ezhumalai under sale deed No.2799/1981.
- M. Ezhumalai died intestate on 21 June 1999.
- The legal heir certificate listed E. Amutha, E. Mohan, R. Shanthi, S. Parimalam and E. Naveen Kumar as legal heirs.
- R. Shanthi, S. Parimalam and E. Amutha released their combined three-fifths share in favour of E. Mohan and E. Naveen Kumar.
- The value of the property under release was stated as Rs.30,00,000, with stamp duty of Rs.10,120 borne by the document.
Reason for the decision
The registering officer and the South Chennai District Registrar had treated the deed as a release between co-owners who were not family members. During the revision proceedings, the petitioner produced the death certificate of Kasthuri, M. Ezhumalai's first wife, and the marriage registration certificate of M. Ezhumalai and E. Amutha.
The authority found that Kasthuri died on 4 March 1987 and that M. Ezhumalai married E. Amutha on 7 April 1989. It therefore accepted E. Amutha as the lawful wife and E. Naveen Kumar as a lawful heir. Relying also on an earlier Chief Controlling Revenue Authority decision, the authority concluded that children of the same father through two lawful wives are brothers and sisters.
Practical effect
Proceedings No. 16037/P1/2016 classify the disputed transaction as a family-member settlement for stamp duty treatment and direct that the revision be allowed. The decision specifically resolves the assessment relating to document P.143/2011 and removes the District Registrar's deficit duty and penalty demand.
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Common questions
Why was additional stamp duty demanded on the release deed?
The registering authorities initially treated the deed as a release between co-owners who were not family members. The South Chennai District Registrar therefore demanded deficit stamp duty of Rs.1,19,880 and a penalty of Rs.3,120.
Was M. Ezhumalai's second marriage accepted as legally valid?
Yes. The authority found that the first wife, Kasthuri, died on 4 March 1987 and that M. Ezhumalai married E. Amutha on 7 April 1989, making E. Amutha his lawful wife.
Are children of the same father through two lawful wives treated as siblings?
The proceedings relied on an earlier Chief Controlling Revenue Authority decision stating that children of the same father through two lawful wives fall within the relationship of brother and sister.
Does the decision cancel the deficit stamp duty and penalty for document P.143/2011?
Yes. The revision petition was accepted and the South Chennai District Registrar's assessment demanding Rs.1,19,880 in deficit stamp duty and Rs.3,120 as penalty was set aside.
