P.Mu. No. 19052/P1/2019, Final Order, 8 April 2024
The Inspector General of Registration and Chief Controlling Revenue Authority, Registration Department, issued P.Mu. No. 19052/P1/2019 dated 8 April 2024, allowing a revision petition concerning a release deed registered through the Tiruvarur Sub Registrar Office. The final order sets aside Nagapattinam District Registrar Order No. 749/A1/2019 dated 24 April 2019 and accepts classification of the deed under Article 55A of the Indian Stamp Act.
What the final order covers
P.Mu. No. 19052/P1/2019 dated 8 April 2024 concerns pending document P13/2018 at the Tiruvarur Sub Registrar Office, later registered as document 5978/2019. The document is a release of share rights dated 20 April 2018, relating to property valued at Rs.25,00,000 and bearing stamp duty of Rs.25,000.
The release was executed by R. Sampath and S. Jayalakshmi in favour of R.V. Pathi, also known as R. Venkadapathi. The dispute was whether the deed should be treated wholly under Article 55A, or partly as a release to a non-family member under Article 55C of the Indian Stamp Act.
Why the document was referred
The Tiruvarur Sub Registrar treated the relationships differently because S. Jayalakshmi did not fall within the relevant definition of family in relation to the recipient. The document was impounded under section 33 and sent to the District Registrar.
Nagapattinam District Registrar Order No. 749/A1/2019 dated 24 April 2019 determined deficient stamp duty of Rs.2,04,085 and a penalty of Rs.915. These amounts were collected on 17 October 2019, after which the deed was registered as document 5978/2019. R.V. Pathi filed the revision petition on 7 May 2019.
Findings and result
After considering the earlier will, the original file and the arguments presented at the hearing on 22 November 2023, the Inspector General of Registration and Chief Controlling Revenue Authority found that:
- R. Sampath and R. Venkadapathi obtained co-ownership in the relevant property through will document 15/1983.
- S. Jayalakshmi received only a life interest under that will and was not a co-owner.
- R. Sampath was both a co-owner and a family member in relation to the recipient.
- The release deed executed by the co-owner family member and the person holding only a life interest could be classified under Article 55A.
- The Nagapattinam District Registrar's assessment was therefore set aside and the revision petition was allowed.
The District Registrar, Tiruvarur, was asked to take appropriate action regarding repayment if grounds for repayment existed.
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Common questions
Does this final order cancel the additional stamp duty and penalty assessment?
Yes. P.Mu. No. 19052/P1/2019 dated 8 April 2024 sets aside the Nagapattinam District Registrar's order that fixed deficient stamp duty of Rs.2,04,085 and a penalty of Rs.915.
Was the release deed ultimately treated as a family release?
The Inspector General of Registration and Chief Controlling Revenue Authority concluded that the deed could be classified under Article 55A of the Indian Stamp Act.
Will the amounts already collected be refunded automatically?
The final order does not direct an automatic refund. It asks the District Registrar, Tiruvarur, to take appropriate action if grounds exist for repayment.
Why was S. Jayalakshmi treated differently from R. Sampath?
The authority found that R. Sampath was a co-owner under the will, while S. Jayalakshmi held only a life interest and was not a co-owner. The source also states that her relationship with the recipient did not fall within the relevant definition of family.
