Revision of Sivakasi Partition Deed P54/2018
The Tamil Nadu Registration Department, through the Head of Registration and Chief Controlling Revenue Authority, issued proceedings ப.மு.எண்.12518/ப்பி1/2019 dated 13 October 2023 on the revision petition concerning partition deed P54/2018 at the Sivakasi Sub-Registrar Office. The proceedings conclude that the properties are to be classified as two distinct partitions among family members under Article 45(a) of the Indian Stamp Act, rather than as a partition among non-family members under Article 45(b).
What the proceedings concern
The Tamil Nadu Registration Department proceedings ப.மு.எண்.12518/ப்பி1/2019 dated 13 October 2023 concern pending document P54/2018 at the Sivakasi Sub-Registrar Office. The document is a partition deed executed on 12 April 2018 by C. Suraj, M.K.A.P.S. Anand, B. Madankumar and B. Thunthubi.
The properties were divided through three schedules:
- Schedule A, valued at Rs.4,01,21,556, was allotted to C. Suraj.
- Schedule B, valued at Rs.4,97,17,920, was allotted to M.K.A.P.S. Anand.
- Schedule C, valued at Rs.1,20,11,510, was allotted to B. Madankumar and B. Thunthubi.
Why the revision was filed
The Virudhunagar District Registrar had classified the deed under Article 45(b) of the Indian Stamp Act as a partition among persons who were not family members. The District Registrar determined deficient stamp duty of Rs.23,14,660 and a penalty of Rs.1,340. The deed already carried stamp duty of Rs.75,000.
M.K.A.P.S. Anand filed a revision petition on 20 March 2019. He argued that all parties were co-owners and that the deed should be treated as a family partition under Article 45(a).
Findings on family ownership
The Head of Registration and Chief Controlling Revenue Authority found that the properties originally belonged to M.K.A.P. Subramania Nadar and S. Rajathi, also known as Sivagami Thai, or had been allotted through earlier partition deeds. Their children and, after the deaths of some children, their legal heirs obtained co-ownership.
The proceedings relied on Registration Department circular number 5450/C2/2005 dated 11 March 2005, which states that the heirs of a deceased brother or sister may be treated as family members for a partition after property passes by inheritance from parents.
Classification reached
The proceedings classify the deed as two distinct family partitions under Article 45(a):
- Schedule 1, items 1 to 8, and Schedule 2, items 1 to 7, covering property co-owned by the first and second parties.
- Schedule 1, items 9 and 10, Schedule 2, items 8 to 11, and Schedule 3, covering property co-owned by the first, second and third parties.
The decision directly concerns the parties and properties included in pending document P54/2018.
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Common questions
Does the decision treat P54/2018 as a family partition?
Yes. The Head of Registration and Chief Controlling Revenue Authority classified the relevant property divisions as two distinct partitions among family members under Article 45(a) of the Indian Stamp Act.
Why did the Virudhunagar District Registrar demand additional stamp duty?
The District Registrar had treated the deed as a partition among non-family members under Article 45(b), determining deficient stamp duty of Rs.23,14,660 and a penalty of Rs.1,340.
Which properties are covered by the two family partitions?
The first covers Schedule 1, items 1 to 8, and Schedule 2, items 1 to 7. The second covers Schedule 1, items 9 and 10, Schedule 2, items 8 to 11, and Schedule 3.
Can heirs of deceased siblings be treated as family members for this partition?
Yes, in the circumstances recorded here. The proceedings relied on a Registration Department circular stating that heirs of a deceased brother or sister may be treated as family members where property passed to the siblings by inheritance from their parents.
