Proceedings No. 21728/P1/2019, Partition Deed Revision
The Tamil Nadu Registration Department, through the Inspector General of Registration and Chief Controlling Revenue Authority, issued Proceedings No. 21728/P1/2019 dated 4 June 2024 on the stamp duty classification of partition deed P126/2015 at the Thiruvalangadu Sub-Registrar Office. It requires the District Registrar's earlier assessment to be replaced with a revised order after checking the prior deeds and encumbrance certificate for every property item.
What the proceedings govern
Proceedings No. 21728/P1/2019 dated 4 June 2024 decides a revision petition concerning pending document P126/2015 at the Thiruvalangadu Sub-Registrar Office. The document, executed on 26 October 2015, is described as a partition deed between M. Munusamy and the wife and sons of his deceased brother, M. Velu.
The District Registrar had treated the transaction as an arrangement involving persons outside the qualifying family category under Article 58(a)(i) of the Indian Stamp Act. The deed carried stamp duty of Rs.50,020. The District Registrar assessed deficient stamp duty of Rs.4,60,884 and a penalty of Rs.16.
Why the classification was disputed
The revision petitioner argued that most properties had been purchased in M. Munusamy's name using joint family funds and the earnings of family members. The petitioner therefore sought classification as a partition among family members under Article 45(a).
The Inspector General of Registration and Chief Controlling Revenue Authority found that:
- Most properties covered by the deed had been purchased in M. Munusamy's name under earlier documents.
- One property, measuring 0.84 cent in survey number 20/13, had previously been settled by M. Munusamy in favour of M. Velu through document 2410/2009.
- The claimed joint family properties could not be treated as property inherited from a parent or ancestor merely because they were said to have been acquired from the brothers' earnings.
- The departmental clarification concerning children or their heirs dividing property left by a deceased parent did not apply to these facts.
Directions for reassessment
Proceedings No. 21728/P1/2019 directs the District Registrar to examine the prior registered documents and encumbrance certificate for each individual property and issue a revised order using these principles:
- A Schedule properties already standing in M. Munusamy's name under prior deeds do not attract stamp duty through this deed merely because he receives them again.
- The property previously settled in favour of M. Velu and the properties belonging to M. Munusamy that pass to M. Velu's heirs must be treated as an exchange under Article 31.
- The final revised duty must be determined only after item-by-item verification.
Who is affected
Proceedings No. 21728/P1/2019 directly affects the parties to document P126/2015 and requires action by the District Registrar, Tiruvallur. It does not state a final revised stamp duty amount.
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Common questions
Did the authority confirm the deficient stamp duty of Rs.4,60,884?
No final revised amount is stated. The District Registrar was directed to verify every property item and issue a revised order.
Can the deed be treated entirely as a family partition?
No. The authority found that the clarification for heirs dividing property inherited from a deceased parent did not apply because the properties were not shown as inherited from a parent or ancestor.
Will properties already registered in M. Munusamy's name attract stamp duty again?
The proceedings state that A Schedule properties already purchased and standing in M. Munusamy's name under prior documents do not attract stamp duty through the deed.
What records must the District Registrar check before reassessment?
The District Registrar must examine the prior registered documents and the encumbrance certificate for each property covered by the deed.
