Proceedings No. 37515/P1/2019, Padappai Partition Deed Stamp Duty Review
The Head of the Tamil Nadu Registration Department and Chief Controlling Revenue Authority issued Proceedings No. 37515/P1/2019 on 12 January 2022, deciding a revision petition concerning deficient stamp duty on partition deed P122/2018 at the Padappai Sub-Registrar Office. The proceedings set aside the South Chennai District Registrar’s order dated 22 March 2019, reduced the deficient stamp duty from Rs. 4,90,300 to Rs. 2,13,402, and imposed a penalty of Rs. 598.
What the proceedings decide
Proceedings No. 37515/P1/2019 of the Head of the Tamil Nadu Registration Department and Chief Controlling Revenue Authority concerns a partition deed executed on 6 September 2018 and kept pending as document P122/2018 at the Padappai Sub-Registrar Office. The deed divided cash and properties among M. Alamelu, M. Rani, M. Umesh and Anita.
The South Chennai District Registrar had treated schedules A, B and C as a family partition under Article 45(a). The entire property allotted to M. Umesh under schedule D was treated as a settlement in favour of a person who was not a family member under Article 58(a)(i). On that basis, deficient stamp duty of Rs. 4,90,300 was fixed.
Reason for revising the classification
The Head of the Tamil Nadu Registration Department and Chief Controlling Revenue Authority agreed that M. Umesh did not acquire a present inheritance right while his mother, M. Rani, was alive. The proceedings explain that the Class I heir list under section 8 of the Hindu Succession Act includes the son of a predeceased daughter, but not the son of a living daughter.
However, treating the whole schedule D allotment as a settlement to a non-family member was found incorrect. The revised classification was:
- The two-thirds share provided by M. Alamelu and M. Rani was treated as a settlement to a family member because they were M. Umesh’s grandmother and mother.
- The one-third share provided by Anita was treated as a settlement to a person who was not a family member.
- Schedules A, B and C remained classified as a partition among family members.
Stamp duty outcome
The schedule D property allotted to M. Umesh was valued at Rs. 91,45,671 based on the guideline value and the Sub-Registrar’s field inspection report. The revised calculation recorded:
- Total stamp duty required, Rs. 2,65,402.
- Stamp duty already borne by the document, Rs. 52,000.
- Deficient stamp duty payable, Rs. 2,13,402.
- Penalty payable, Rs. 598.
Proceedings No. 37515/P1/2019 therefore set aside the earlier District Registrar’s assessment. It directly affects the parties to document P122/2018 and shows how separate allotments within one deed may be classified differently according to the relationship between the person providing and the person receiving each share.
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Common questions
How much deficient stamp duty was finally ordered for partition deed P122/2018?
The Head of the Tamil Nadu Registration Department and Chief Controlling Revenue Authority ordered deficient stamp duty of Rs. 2,13,402, along with a penalty of Rs. 598.
Why was M. Umesh not treated as having an existing inheritance right?
The proceedings state that, while his mother M. Rani was alive, M. Umesh did not fall within the relevant Class I heir relationship described under section 8 of the Hindu Succession Act. The listed relationship is the son of a predeceased daughter, not the son of a living daughter.
Was the whole property allotted to M. Umesh treated as a non-family settlement?
No. Two-thirds of the schedule D allotment, provided by his grandmother and mother, was treated as a family settlement. The one-third provided by Anita was treated as a settlement to a person who was not a family member.
Does the South Chennai District Registrar’s earlier demand of Rs. 4,90,300 still apply?
No. Proceedings No. 37515/P1/2019 set aside the South Chennai District Registrar’s order and replaced that demand with deficient stamp duty of Rs. 2,13,402 and a penalty of Rs. 598.
