ப.மு.19620/ப்பி1/2022, நாள் 08.11.2022
The Tamil Nadu Inspector General of Registration and Chief Controlling Revenue Authority issued proceedings ப.மு.19620/ப்பி1/2022, dated 8 November 2022, deciding a stamp duty revision concerning pending document P2/2018 at the Bargur Sub Registrar Office. The proceedings set aside the Krishnagiri District Registrar’s classification of the supplementary lease deed as a new lease, classify it as having both affidavit and release features, and direct the District Registrar to issue a revised order.
What the proceedings decide
The Tamil Nadu Inspector General of Registration and Chief Controlling Revenue Authority issued proceedings ப.மு.19620/ப்பி1/2022, dated 8 November 2022, on a revision petition filed against the Krishnagiri District Registrar’s stamp duty decision. The dispute concerns pending document P2/2018 at the Bargur Sub Registrar Office, described as a Supplementary Lease Deed dated 15 December 2017.
The District Registrar had treated the document as a new lease and determined deficit stamp duty and penalty of ₹31,570 under section 40(1)(b) of the Indian Stamp Act. The document carried stamp duty of ₹100.
Background of the lease
The Tamil Nadu Government had granted the original lease to G. Jayapalan for 20 years, from 10 November 2008 to 9 November 2028. It was registered as document 3494/2008 at the Bargur Sub Registrar Office on 19 November 2008.
After G. Jayapalan died, the Supplementary Lease Deed was executed in favour of his wife, J. Sivagami, for the remaining lease period. His three sons also signed it.
Findings and directions
The Tamil Nadu Inspector General of Registration and Chief Controlling Revenue Authority found that:
- The original lease wording included the lessee’s heirs, executors, administrators, legal representatives and assigns.
- G. Jayapalan’s wife and three sons therefore obtained the remaining lease rights through operation of law.
- The Supplementary Lease Deed did not create an entirely new lease right for the heirs.
- Because the three sons signed a document under which J. Sivagami alone obtained the full leasehold right, their interests were released to their mother and her leasehold right was enlarged.
- The document consequently had two characteristics, an affidavit under Article 4 and a release under Article 55A of the Indian Stamp Act.
The proceedings set aside the District Registrar’s earlier decision and instructed the Krishnagiri District Registrar to issue a revised order based on this classification.
Who is affected
The decision directly affects the parties to pending document P2/2018 and the Krishnagiri registration authorities. It is also relevant to people dealing with a supplementary lease after a lessee’s death, particularly where the original lease includes heirs and some heirs release their interests to another heir.
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
Was the Supplementary Lease Deed treated as a completely new lease?
No. The Tamil Nadu Inspector General of Registration and Chief Controlling Revenue Authority set aside the District Registrar’s new lease classification.
Why did the deceased lessee’s heirs receive rights under the lease?
The original lease wording included the lessee’s heirs and legal representatives. The proceedings found that the wife and three sons obtained rights for the remaining lease period through operation of law.
How was pending document P2/2018 ultimately classified?
It was found to have two characteristics, an affidavit under Article 4 and a release under Article 55A of the Indian Stamp Act.
Was the ₹31,570 deficit stamp duty and penalty decision allowed to stand?
The underlying District Registrar’s order was set aside. The Krishnagiri District Registrar was directed to issue a revised order based on the affidavit and release classification.
