ப.மு.29335/ப்பி1/2016, Partition Deed Revision, 24 January 2023
The Tamil Nadu Inspector General of Registration and Chief Controlling Revenue Authority issued Proceedings No. ப.மு.29335/ப்பி1/2016, dated 24 January 2023, dismissing a revision petition concerning partition deed P36/2015 at the Chinnatharapuram Sub Registrar Office. The authority upheld the Karur District Registrar’s decision that the parties were not all members of one family under the Indian Stamp Act definition and confirmed deficit stamp duty of Rs.11,14,830 and a penalty of Rs.170.
What the proceedings decide
Proceedings No. ப.மு.29335/ப்பி1/2016, dated 24 January 2023, concern an unregistered partition deed numbered P36/2015 at the Chinnatharapuram Sub Registrar Office in Karur Registration District. The Tamil Nadu Inspector General of Registration and Chief Controlling Revenue Authority rejected the revision petition filed against the Karur District Registrar’s assessment.
The partition deed was executed on 31 July 2015 by Mrs. Bhanumathi and ten other persons. The deed carried stamp duty of Rs.52,000. The Karur District Registrar determined deficit stamp duty of Rs.11,14,830 and imposed a penalty of Rs.170.
Why the revision was rejected
The petitioners argued that the document parties belonged to one undivided Hindu joint family and that they were poor farmers. After considering the revision petition, the District Registrar’s original file and the submissions made at the personal hearing, the registration authority found that not all parties fell within the stated definition of family.
Key findings were:
- The relevant definition of family covered father, mother, husband, wife, son, daughter, grandchild, brother and sister. It also included specified adoptive relationships where personal law permits adoption.
- The parties included descendants belonging to different branches of the wider family.
- The authority treated the statutory family definition as limited to the relationships expressly included in it.
- The proceedings cited a Madurai Bench of the Madras High Court decision stating that the definition was exhaustive and did not extend to other persons.
- The authority also noted that the document included persons in the fifth generation, while referring to four generations for partition as coparceners under Mitakshara law.
The authority therefore classified the deed under Indian Stamp Act Article 45(b), upheld the District Registrar’s assessment and dismissed the revision petition.
Who is affected
The decision directly affects the eleven parties to partition deed P36/2015. It is also relevant to people preparing a partition among extended relatives, because describing participants as members of a joint family does not by itself establish that every participant falls within the family definition applied for stamp duty purposes.
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Common questions
Was the deficit stamp duty cancelled on revision?
No. The Tamil Nadu Inspector General of Registration and Chief Controlling Revenue Authority dismissed the revision petition and upheld deficit stamp duty of Rs.11,14,830 and a penalty of Rs.170.
Why was the partition not treated as one among family members?
The authority found that the parties came from different branches and did not all fall within the listed relationships in the Indian Stamp Act definition of family.
Which partition deed does the decision cover?
It covers partition deed P36/2015 at the Chinnatharapuram Sub Registrar Office. The deed was executed on 31 July 2015 by Mrs. Bhanumathi and ten other persons.
How much stamp duty had already been paid on the deed?
The deed carried stamp duty of Rs.52,000. The District Registrar subsequently assessed additional deficit stamp duty and a penalty.
