Partition Deed Stamp Duty Revision, Proceedings No. 52972/P1/2018
The Head of the Tamil Nadu Registration Department and Chief Controlling Revenue Authority issued Proceedings No. 52972/P1/2018 dated 21 February 2022 to consider a revision petition against the stamp duty and penalty fixed for pending partition deed No. P42/2017 at the Tirukkoyilur Sub Registrar Office. The supplied extract records the dispute, hearing and legal reasoning, but ends before the final decision on whether the demand was confirmed or changed.
What the proceedings cover
Proceedings No. 52972/P1/2018 dated 21 February 2022 concern a partition deed executed by A. Neelambikai, A. Ashraf Raja and A. Ansari Raja. The deed remained pending as document No. P42/2017 at the Tirukkoyilur Sub Registrar Office.
The Villupuram District Registrar had fixed deficient stamp duty of Rs.2,15,309 and a penalty of Rs.1,401 under section 40(1)(b) of the Indian Stamp Act. A. Ashraf Raja filed a revision petition challenging that decision.
Why the document was questioned
The properties were originally held separately by Akbar Ali and Vasuki. Neelambikai was Akbar Ali's first wife and Ashraf Raja was their son. Ansari Raja was the son of Akbar Ali and his second wife, Vasuki.
The Sub Registrar questioned whether every allocation under the deed could receive the stamp treatment applicable to a family partition. The stated reasons included Neelambikai being Hindu and Ashraf Raja having no right in property originally belonging to Vasuki.
The classifications and calculations recorded in the proceedings included:
- Rs.1,00,000 in cash allotted to Neelambikai was treated as a gift.
- Rs.1,00,000 in cash allotted to Ansari Raja was treated as a partition allocation.
- Property originally belonging to Akbar Ali and allotted to Ashraf Raja was treated as a partition allocation.
- Property originally belonging to Vasuki and allotted to Ashraf Raja was treated as a gift.
- Total stamp duty was calculated at Rs.2,42,309, against Rs.27,000 already borne by the deed.
Revision arguments and review
The Head of the Tamil Nadu Registration Department conducted a personal hearing on 30 December 2021. The petitioner argued that Muslim law permitted Akbar Ali to marry two women and that children born through the two wives were brothers for the relevant family relationship.
The reviewing authority considered the parties' statement that Neelambikai and Vasuki remained Hindu throughout their lives. It also referred to the Supreme Court decision in Mohammed Salim through legal representatives versus Shamsudeen through legal representatives, noting that a marriage between a Muslim man and a Hindu woman is irregular under Muslim law, but that children of such a marriage are legitimate.
The supplied text stops during this reasoning. It does not provide the concluding direction on registration, deficient duty or penalty.
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Common questions
Did the revision proceedings cancel the deficient stamp duty demand?
The supplied extract does not show the final outcome. It ends during the authority's legal reasoning, before any direction confirming, reducing or cancelling the demand.
How much additional stamp duty and penalty had been demanded?
The Villupuram District Registrar fixed deficient stamp duty of Rs.2,15,309 and a penalty of Rs.1,401. The deed had already borne stamp duty of Rs.27,000.
Why was part of the partition deed treated as a gift?
The registration authorities recorded that Ashraf Raja had no right in the property originally belonging to Vasuki. The allocation of that property to him was therefore classified as a gift in the calculation.
Does the document treat children of the Muslim and Hindu marriages as illegitimate?
No. The proceedings cite a Supreme Court decision stating that although such a marriage is irregular under Muslim law, children born from it are legitimate.
