Pa.Mu.No. 11802/P1/2019, Revision Petition Final Order
The Head of the Tamil Nadu Registration Department and Chief Controlling Revenue Authority issued Proceedings No. 11802/P1/2019 on 13 February 2024 concerning pending document P3/2018 at the Bhavani Sub-Registrar Office. The proceedings accept the revision petition, set aside the Erode District Registrar's order, and classify the document as a release under Article 55A of the Indian Stamp Act rather than a sale under Article 23.
What the proceedings cover
Proceedings No. 11802/P1/2019 concern a share release deed executed on 18 April 2018 and held as pending document P3/2018 at the Bhavani Sub-Registrar Office in the Erode Registration District. Kamalammal released her claimed half share to Rajammal, N. Krishnaveni and minor Karunambika, represented by guardian Rajammal, after receiving Rs.2,00,000.
The property was stated to have a total value of Rs.16,43,620, with the released share valued at Rs.8,21,810. The document carried stamp duty of Rs.8,260.
Earlier decision and revision
The Erode District Registrar had treated the document as a sale under Article 23 of the Indian Stamp Act because the parties did not fall within the stated definition of family and money had been received for the release. The District Registrar ordered payment of:
- Deficit stamp duty of Rs.49,267.
- Penalty of Rs.733.
Rajammal and two others filed a revision petition under section 56(1) of the Indian Stamp Act. Their representative appeared at the personal hearing held on 18 October 2023.
Why the classification was changed
The Head of the Tamil Nadu Registration Department and Chief Controlling Revenue Authority considered the partition document, court decisions, the District Registrar's file and the submissions made at the hearing. The authority noted that the partition litigation had reached only a preliminary decree and had not reached finality through a final decree.
The decision identified two possible legal positions:
- If Kamalammal had no pre-existing right and only a prospective right, the applicable departmental clarification supported classification under Article 55A.
- If the preliminary decree gave Kamalammal a pre-existing right, the departmental clarification concerning co-ownership arising through operation of law also supported Article 55A, regardless of the relationship between the parties.
Under both approaches, the authority concluded that the document was classifiable as a release under Article 55A.
Practical effect
The final direction accepts the revision petition and sets aside the Erode District Registrar's order dated 14 February 2019. The direction relates specifically to pending document P3/2018 at the Bhavani Sub-Registrar Office. It does not state a revised payment amount, refund direction or further registration procedure.
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Common questions
Does the order treat pending document P3/2018 as a sale deed?
No. Proceedings No. 11802/P1/2019 classify it as a release under Article 55A of the Indian Stamp Act, not a sale under Article 23.
Do the deficit stamp duty of Rs.49,267 and penalty of Rs.733 still stand?
The Erode District Registrar's order imposing those amounts was set aside. The final proceedings do not state a revised amount or any refund direction.
Why did the authority apply Article 55A even though the parties were not within the family definition?
The authority found that Article 55A applied under either possible view of Kamalammal's rights. One departmental clarification covered releases where there was no pre-existing right, while another covered co-ownership obtained through operation of law without making the parties' relationship decisive.
Does this decision automatically apply to every family release deed in Tamil Nadu?
The final direction concerns pending document P3/2018 at the Bhavani Sub-Registrar Office. The source does not state that every family release deed must receive the same classification.
