ப.மு. 52972/P1/2018, பாகப்பிரிவினைப் பத்திர சீராய்வு மனு
The Tamil Nadu Registration Department’s Inspector General of Registration and Chief Controlling Revenue Authority issued proceeding ப.மு. 52972/P1/2018 on 21 February 2022 to consider a revision petition concerning the stamp duty classification of partition deed P42/2017 at the Tirukkovilur Sub Registrar Office. The petition challenges the Villupuram District Registrar’s demand for deficient stamp duty of Rs.2,15,309 and a penalty of Rs.1,401, but the supplied text ends before the authority’s final decision.
What the proceeding covers
Proceeding ப.மு. 52972/P1/2018 of the Tamil Nadu Registration Department’s Inspector General of Registration and Chief Controlling Revenue Authority concerns pending document P42/2017 at the Tirukkovilur Sub Registrar Office. The document is described as a partition deed involving A. Neelambigai, A. Ashraf Raja and A. Ansari Raja.
The deed allocated:
- Rs.1,00,000 each to A. Neelambigai and A. Ansari Raja from common family cash.
- Immovable properties valued at Rs.92,70,562 to A. Ashraf Raja.
- Stamp duty of Rs.27,000 was paid on the document.
District Registrar’s assessment
The Villupuram District Registrar’s proceeding dated 20 September 2018 treated different parts of the transaction differently under the Indian Stamp Act. The assessment included family partition treatment under Article 45(a), gift treatment under Article 33 and an arrangement involving a person treated as not being a family member under 58(a)(i).
The calculation recorded in the proceeding was:
- Total stamp duty assessed, Rs.2,42,309.
- Stamp duty already paid, Rs.27,000.
- Deficient stamp duty, Rs.2,15,309.
- Penalty under section 40(1)(b), Rs.1,401.
The classification arose from questions about inheritance and ownership. A. Neelambigai was Akbar Ali’s first wife. A. Ashraf Raja was their son. A. Ansari Raja was the son of Akbar Ali and his second wife, Vasuki. One property had belonged to Vasuki, while another had belonged to Akbar Ali.
Revision petition and hearing
A. Ashraf Raja filed the revision petition on 16 October 2018. He argued that the sons born through Akbar Ali’s two wives were brothers and that the deed had therefore borne the correct stamp duty. The Inspector General of Registration conducted a direct hearing on 30 December 2021.
The authority also considered a Supreme Court judgment stating that a Muslim man’s marriage to a Hindu woman is an irregular marriage under Muslim law, but children born from that marriage are legitimate. The supplied text ends while discussing this issue and does not show whether the deficient duty and penalty were confirmed, reduced or cancelled.
Who may be affected
Proceeding ப.மு. 52972/P1/2018 directly concerns the parties to document P42/2017. It may also be relevant as guidance for parties presenting partition deeds where family status, different religions, legitimacy or prior ownership affects stamp duty classification.
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
Did the revision proceeding cancel the deficient stamp duty demand?
The supplied text does not show the final result. It records the demand, the revision arguments and the authority’s legal analysis, but ends before stating whether Rs.2,15,309 and the Rs.1,401 penalty were upheld or cancelled.
Why was the partition deed charged additional stamp duty?
The registration authorities treated parts of the transaction as gifts or arrangements rather than entirely as a family partition. This was based on their view of the parties’ inheritance rights and the original ownership of the properties.
How much stamp duty had already been paid on document P42/2017?
The deed carried stamp duty of Rs.27,000. The District Registrar assessed total stamp duty of Rs.2,42,309 and calculated a deficiency of Rs.2,15,309.
Does the proceeding recognise the children of an irregular Muslim marriage as legitimate?
The authority cited a Supreme Court judgment stating that children of a Muslim marriage that is irregular but not void are legitimate. The supplied text does not include the authority’s final application of that finding to the stamp duty dispute.
