ப.மு. 54513/P1/2018, பாக ஆவண மேல்முறையீட்டு இறுதியாணை
The Head of the Tamil Nadu Registration Department and Chief Controlling Revenue Officer issued proceedings No. 54513/P1/2018 dated 14 December 2022, reviewing an appeal about the classification and stamp duty treatment of partition document No. 35/2016 registered at the Peelamedu Sub-Registrar Office. The proceedings conclude that Schedules A and B can be classified as a partition among family members, but the supplied text ends before recording the complete conclusion for Schedule C or the final result of the appeal.
What the proceeding covers
Proceedings No. 54513/P1/2018 dated 14 December 2022 concern partition document No. 35/2016 at the Peelamedu Sub-Registrar Office. The document was executed on 4 January 2016 by five members of a family and divided property through three schedules.
The appeal challenged the Tiruppur District Registrar's proceedings dated 13 May 2018. Following a departmental audit, the District Registrar treated part of the document as a family partition under Article 45(a) of the Indian Stamp Act and part as a transfer under Article 23.
Amounts and property schedules
The case records the following details:
- Schedule A, allotted to person 1, was valued at Rs.25,00,000.
- Schedule B, allotted to person 2, was valued at Rs.25,00,000.
- Schedule C, allotted to persons 3, 4 and 5, was valued at Rs.25,00,000.
- The document carried stamp duty of Rs.75,000.
- The District Registrar determined deficient stamp duty of Rs.77,54,730 and deficient registration fee of Rs.15,50,950.
Findings recorded
The Head of the Tamil Nadu Registration Department examined the appeal, the District Registrar's original file and submissions made at a personal hearing held on 19 April 2022.
Key findings in the supplied text are:
- Parts of the land had earlier been settled separately on Savithriammal and her sons Raghupathi, Kesavan and Lakshmipathi.
- A 1996 construction agreement was treated as relevant to whether separately owned properties had been combined and regarded as common family property.
- Savithriammal's property was treated as her separate property under section 14 of the Hindu Succession Act, 1956.
- Interests belonging to deceased family members passed to their stated heirs, who later divided the land and apartment buildings through document No. 35/2016.
- Schedules A and B, received by persons 1 and 2, were found capable of classification as a partition among family members under Article 45(a).
The supplied source stops while discussing Schedule C. It therefore does not provide the complete Schedule C classification or show whether the appeal was finally allowed, modified or rejected.
Who may be affected
Proceedings No. 54513/P1/2018 directly concern the parties and property covered by document No. 35/2016. A buyer or professional examining that property should verify the complete proceedings because the supplied text does not include the final operative conclusion.
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
Does this proceeding apply to every family partition deed in Tamil Nadu?
The supplied text deals specifically with document No. 35/2016 at the Peelamedu Sub-Registrar Office and the ownership history of that property. It does not announce a general rate or fee change.
What stamp duty deficiency did the Tiruppur District Registrar determine?
The Tiruppur District Registrar determined deficient stamp duty of Rs.77,54,730. The proceedings also record deficient registration fee of Rs.15,50,950.
How were Schedules A and B classified?
The Head of the Tamil Nadu Registration Department found that Schedules A and B could be classified as a partition among family members under Article 45(a) of the Indian Stamp Act.
What was the final decision for Schedule C and the appeal?
The supplied text ends while considering Schedule C. It does not contain the complete Schedule C finding or the final operative result of the appeal.