ப.மு.எண் 49726/P1/2015, விடுதலைப் பத்திர சீராய்வு இறுதி ஆணை, 2019
The Tamil Nadu Head of the Registration Department and Chief Controlling Revenue Authority (தமிழ்நாடு பதிவுத்துறைத் தலைவர் மற்றும் முதன்மை வருவாய் கட்டுப்பாட்டு அலுவலர்), through proceedings number 49726/P1/2015 dated 31 January 2019, decided the stamp duty classification of a release deed executed in favour of Oragadam Properties Private Limited. It classified the deed under Article 55A of the Indian Stamp Act rather than Article 55(B), 55(C) or 55(D), and directed the Chengalpattu District Registrar to issue a revised order using the rates in force when the document was presented.
What the proceedings cover
Proceedings number 49726/P1/2015 dated 31 January 2019 concern pending document P.2/2015 at the Sunguvarchatram Sub-Registrar Office. The document was a Deed of Release of Alleged Rights executed by K. Ezhumalai in favour of Oragadam Properties Private Limited on 9 January 2015.
The deed stated a value of Rs.1,00,000 and carried stamp duty of Rs.25,000. The Chengalpattu District Registrar had treated it as a release between persons who were not family members under Article 55(C), and ordered payment of deficit stamp duty of Rs.2,55,000 and a penalty of Rs.1,000. Oragadam Properties Private Limited sought revision under Section 56(1) of the Indian Stamp Act.
Property and ownership considered
The proceedings examined land measuring 0.50 cents in Mathur Village, Sriperumbudur Taluk, identified in the record as new Survey Number 150/1A2B. The authority reviewed earlier sale, power of attorney and transfer documents and concluded that the property had legally belonged to Varadaraj and later passed through documented transfers to Oragadam Properties Private Limited.
The authority found that Kathavarayan had no right in the property. It therefore considered the settlement deed executed by Kathavarayan in favour of his son, K. Ezhumalai, to be legally invalid. K. Ezhumalai nevertheless executed the release deed after receiving Rs.1,00,000, giving up his alleged or purported rights in favour of Oragadam Properties Private Limited.
Decision and practical effect
Proceedings number 49726/P1/2015 made the following findings:
- The release could not be classified under Article 55(B), 55(C) or 55(D) of the Indian Stamp Act.
- The release was classifiable under Article 55A, applying the clarification in Registration Department circular number 61127/P1/2013 dated 7 January 2014.
- The Chengalpattu District Registrar was directed to issue a revised order.
- Charges were to be calculated using the rates that were in force on the date the document was presented.
The decision directly concerns pending document P.2/2015 and the parties to that release deed. Property buyers and registration professionals may find its reasoning relevant where a person without a legally valid property right releases only an alleged claim, but the proceedings do not state that every release deed must receive the same classification.
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
Did the authority treat this as a family release deed?
No. The authority concluded that the deed could not be classified under Article 55(B), 55(C) or 55(D), and classified it under Article 55A.
Was Oragadam Properties Private Limited found to be the owner?
The authority found that the property had passed through documented transfers from Varadaraj and ultimately reached Oragadam Properties Private Limited under sale document number 4097/2011.
What happened to the deficit stamp duty and penalty fixed by the District Registrar?
The Chengalpattu District Registrar had fixed deficit stamp duty of Rs.2,55,000 and a penalty of Rs.1,000. The final proceedings directed the District Registrar to issue a revised order and calculate charges using the rates in force when the document was presented.
Does this decision apply to all release deeds in Tamil Nadu?
The proceedings decide the classification of pending document P.2/2015 based on its ownership history and the nature of the alleged rights released. The source does not state that the decision automatically applies to every release deed.
