Proceedings No. 11040/P1/2018, Revision Petition on Release Deed P84/2009
The Tamil Nadu Registration Department, through the Head of the Registration Department and Chief Controlling Revenue Authority, issued Proceedings No. 11040/P1/2018 dated 5 February 2024 concerning the stamp duty classification of pending release deed P84/2009 at the Joint Sub Registrar Office No. 2, Erode. The proceedings dismiss the District Registrar’s earlier order and the revision petition, classify different property items and shares separately under the Indian Stamp Act, and direct the District Registrar to issue a corrected order.
What the proceedings cover
Proceedings No. 11040/P1/2018 dated 5 February 2024 concern a family share release deed executed on 9 November 2009 and kept pending as document P84/2009 at the Joint Sub Registrar Office No. 2, Erode. The property value stated in the record is Rs. 72,00,000, and the deed carried stamp duty of Rs. 10,000.
The deed was executed by A. Narayanasamy, his wife, son and daughter in favour of A. Nagarajan, his wife and three daughters. A. Narayanasamy and A. Nagarajan are brothers.
Earlier stamp duty decision
The Erode District Registrar had treated the deed as a release in favour of persons who did not fall within the applicable definition of family. The deed was classified under Article 55(C) of the Indian Stamp Act, and payment of deficit stamp duty of Rs. 5,66,000 and a penalty of Rs. 1,000 was ordered.
N. Padmavathi and two others filed a revision petition. They argued that all the parties were family members and co-owners with pre-existing rights, and that the correct stamp duty and registration fee for a family release had already been paid.
Findings on the property rights
The Head of the Registration Department examined the revision petition, the District Registrar’s file and the arguments presented at the hearing. The findings distinguish between the individual property items and the persons receiving rights:
- Items 2, 3 and 4 had previously been settled on A. Nagarajan by his father through document 5506/2008. A. Narayanasamy’s family had no pre-existing right in those items.
- Item 1 had belonged to Arumugam Chettiar through document 5764/1979. After his lifetime, his sons A. Narayanasamy and A. Natarajan acquired co-ownership in that property.
- A release cannot create or enlarge rights for persons who had no existing right merely because they were included as recipients.
Final classification and effect
Proceedings No. 11040/P1/2018 classify the deed as follows:
- Items 2, 3 and 4 are classified under Article 55A.
- For Item 1, the one fifth portion of A. Narayanasamy’s undivided half share passing to A. Nagarajan is classified under Article 55A.
- For Item 1, the remaining four fifths passing to A. Nagarajan’s wife and daughters, who had no pre-existing rights, is classified under Article 58(a)(i) as a settlement in favour of persons outside the applicable family definition.
The District Registrar’s earlier order and the revision petition were dismissed. The Erode District Registrar was instructed to issue an appropriate corrected order. The proceedings do not state the revised amount payable.
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Common questions
Does this decision apply to every family release deed in Tamil Nadu?
The proceedings decide the classification of pending document P84/2009 based on the rights of its specific parties and the separate property items.
Was the earlier demand for Rs. 5,66,000 in deficit stamp duty confirmed?
No. The District Registrar’s earlier order was dismissed, and the District Registrar was directed to issue a corrected order based on the new classifications. The proceedings do not state a revised amount.
Why were different parts of the same deed classified differently?
The authority found that the parties had different pre-existing rights in the property items. Items 2, 3 and 4, and part of Item 1 passing to A. Nagarajan, were classified under Article 55A, while the part of Item 1 passing to his wife and daughters was classified under Article 58(a)(i).
Where is the affected deed pending?
Release deed P84/2009 is recorded as a pending document at the Joint Sub Registrar Office No. 2, Erode.
