D.Dis.No. 9457/P1/2017, Revision Petition Order
The Chief Controlling Revenue Authority and Inspector General of Registration, Chennai, issued D.Dis.No. 9457/P1/2017 dated 13 July 2023, dismissing a revision petition concerning pending document P.59/2012 at the Sub Registrar Office, T. Nagar. The authority treated the Agreement of Grant of Right of Way as a conveyance because it transferred a 464 square foot undivided share, and upheld the deficit stamp duty of Rs.3,64,200 and penalty of Rs.2,800 determined by the District Registrar, Chennai (South).
What the proceedings decide
D.Dis.No. 9457/P1/2017 dated 13 July 2023 records the decision of the Chief Controlling Revenue Authority and Inspector General of Registration, Chennai, on a revision petition filed under section 56(1) of the Indian Stamp Act, 1899. The petition challenged the District Registrar, Chennai (South), decision to classify pending document P.59/2012 as a conveyance and demand additional stamp duty and a penalty.
The revision petition was dismissed. The District Registrar's decision was upheld.
Property document involved
Pending document P.59/2012 was executed on 3 May 2012 and lodged at the Sub Registrar Office, T. Nagar. It was titled Agreement of Grant of Right of Way and concerned a common passage.
Key recorded details are:
- Grantor: Mr. S. Abhay Kumar Dhoka.
- Grantee: Mr. K. Mahaveer Chand Dhoka.
- Passage value stated in the document: Rs.1,00,000.
- Stamp borne by the deed: Rs.7,000.
- Classification determined by the District Registrar: conveyance.
- Deficit stamp duty: Rs.3,64,200.
- Penalty: Rs.2,800.
Why it was treated as a conveyance
D.Dis.No. 9457/P1/2017 dated 13 July 2023 relies on wording in the deed stating that a half share in the common passage, measuring 464 square feet of undivided share out of 928 square feet, was conveyed to the grantee.
The petitioners argued that the deed only permitted both parties to use the passage, including for the grantee's physically handicapped son in an emergency. They also disputed using the guideline value of Vaidyarama Iyer Street because the passage had no access to that street.
The Chief Controlling Revenue Authority and Inspector General of Registration concluded that the wording showed a transfer of land, rather than permission to use the passage alone. The deed was therefore classified under Article 23 of the Indian Stamp Act, 1899 as a conveyance deed.
Who is affected
D.Dis.No. 9457/P1/2017 dated 13 July 2023 directly affects Mr. S. Abhay Kumar Dhoka, Mr. K. Mahaveer Chand Dhoka, pending document P.59/2012, the Sub Registrar Office, T. Nagar, and the District Registrar, Chennai (South). For property owners and professionals, the proceedings show that the wording of a right of way deed may be examined to determine whether it transfers an undivided land share.
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Common questions
Was the Agreement of Grant of Right of Way accepted as only a right to use the passage?
No. The Chief Controlling Revenue Authority and Inspector General of Registration found that the deed transferred a 464 square foot undivided share and classified it as a conveyance.
What stamp duty and penalty were upheld for document P.59/2012?
The upheld deficit stamp duty was Rs.3,64,200, and the penalty was Rs.2,800.
Why was the revision petition dismissed?
The deed stated that half of the common passage right, being a 464 square foot undivided share out of 928 square feet, was conveyed to the grantee. The authority concluded that this wording showed a transfer of land.
Which registration offices were involved?
The pending document was on file at the Sub Registrar Office, T. Nagar. The challenged decision was issued by the District Registrar, Chennai (South).
