Proceedings No. ப.மு.26344/ப்பி1/2017, Ratification Deed, 2023
The Tamil Nadu Head of the Registration Department and Chief Controlling Revenue Authority issued Proceedings number ப.மு.26344/ப்பி1/2017, dated 8 June 2023, concerning pending document P59/2015 at the Joint Sub-Registrar Office Number 4, Madurai South. The proceedings classify the ratification deed as an ancillary document under section 4 of the Indian Stamp Act, set aside the District Registrar's order treating it as a sale, and allow the revision petition.
What the proceedings decide
Proceedings number ப.மு.26344/ப்பி1/2017, dated 8 June 2023, were issued by the Tamil Nadu Head of the Registration Department and Chief Controlling Revenue Authority. They concern a ratification deed dated 13 July 2015 and held as pending document P59/2015 at the Joint Sub-Registrar Office Number 4, Madurai South.
The authority decided that the deed should be classified as an ancillary document under section 4 of the Indian Stamp Act. It therefore:
- Set aside the District Registrar level order dated 22 May 2017.
- Rejected the classification of the deed as a sale under Article 23.
- Allowed the revision petition filed by S. Muhammad Ibrahim.
- Removed the basis for the deficient stamp duty of Rs.4,30,550 and penalty of Rs.210 imposed through the order that was set aside.
Property and transaction background
Pending document P59/2015 related to property valued at Rs.1,15,00,000 and carried stamp duty of Rs.700. The property had been enjoyed by S. Palanivel as the sole heir of A.S.N. Subramania Pillai. S. Palanivel later settled it on his wife, P. Geethabai, through document number 10409/2007. P. Geethabai sold it to S. Muhammad Ibrahim through document number 6106/2014.
S. Palanivel's children, R. Shanmugapriya, P. Senthil Murugan and V. Krithika Devi, later executed the disputed deed to express consent to that sale. The deed was obtained by S. Muhammad Ibrahim.
Why the earlier classification was reversed
The District Registrar level authority had considered the property ancestral and concluded that the children's rights were being transferred to the buyer through the ratification deed. On that basis, the deed was classified as a sale and deficient stamp duty and a penalty were imposed.
The revision petitioner argued that the deed contained no wording transferring ownership and was only ancillary to the earlier sale deed. After examining the petition, original file and hearing submissions, the Tamil Nadu Head of the Registration Department and Chief Controlling Revenue Authority found that deeds of this kind could be treated as ancillary documents even if the executants were assumed to retain a legal interest in the property. The proceedings relied on earlier departmental decisions dealing with similar circumstances.
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 ratification deed treated as a fresh sale?
No. Proceedings number ப.மு.26344/ப்பி1/2017 classified pending document P59/2015 as an ancillary document under section 4 of the Indian Stamp Act, not as a sale under Article 23.
What happened to the deficient stamp duty and penalty demand?
The authority set aside the District Registrar level order that had imposed deficient stamp duty of Rs.4,30,550 and a penalty of Rs.210.
Which document was being ratified?
The deed expressed the executants' consent to sale document number 6106/2014, under which P. Geethabai sold the property to S. Muhammad Ibrahim.
Does the decision say that every ratification deed is an ancillary document?
The proceedings decide the classification of pending document P59/2015. They also refer to earlier departmental decisions stating that documents in similar circumstances may be treated as ancillary documents.
