ப.மு.46422/ப்பி1/2019, மேல்முறையீட்டு மனு இறுதியாணை, 19.06.2024
The Head of the Tamil Nadu Registration Department and Chief Controlling Revenue Authority issued Proceedings ப.மு.46422/ப்பி1/2019 dated 19 June 2024 concerning an appeal over the stamp duty classification of partition deed number 3378/2017, registered at Joint Sub-Registrar Office Number 1, Vellore. The proceedings examine whether different parts of the deed should be treated as a family partition, sale or family arrangement, but the supplied text does not include the final decision on the appeal.
What the proceedings cover
Proceedings ப.மு.46422/ப்பி1/2019 dated 19 June 2024 were issued by the Head of the Tamil Nadu Registration Department and Chief Controlling Revenue Authority. They concern an appeal under section 33A(3) of the Indian Stamp Act against the Vellore District Registrar's order dated 21 August 2019.
The dispute relates only to partition deed number 3378/2017 at Joint Sub-Registrar Office Number 1, Vellore. The deed was written on 15 March 2017 and involved ten family members.
Stamp duty dispute
The deed carried stamp duty of Rs.1,00,350. The Vellore District Registrar classified different elements of the transaction as a sale under Article 23, a partition under Article 45(a), and an arrangement between family members under Article 58(a)(i). Based on that classification, deficient stamp duty of Rs.43,90,900 was determined.
The properties and allocations reviewed in the proceedings included:
- Schedule A, family common cash valued at Rs.81,00,000.
- Schedule B, properties valued at Rs.10,20,60,000, allotted to Mohanapriya and Prasanthkumar.
- Schedule C, properties valued at Rs.11,31,54,875, allotted to Sivakumar.
- Schedule D, Sri Ambika Motor Transport valued at Rs.45,00,000, allotted to Monish.
Arguments and review
The appellant argued that all parties were members of a Hindu joint family and that the deed should be treated as a family partition under Article 45(a). The appellant also argued that the Schedule D asset was a bus permit and was not subject to stamp duty, and that allocations among existing co-owners could not be classified as transfers of ownership.
The Head of the Tamil Nadu Registration Department considered the appeal, the District Registrar's original file and arguments presented at hearings held on 31 January 2024 and 20 February 2024. The review distinguished inherited jointly owned property, property previously settled by Sarojammal in favour of Sivakumar, and family common cash.
Who is affected
Proceedings ப.மு.46422/ப்பி1/2019 directly concern the parties to deed number 3378/2017 and the deficient stamp duty assessment made for that deed. The supplied text ends during the review of the property categories and does not state whether the assessment was confirmed, reduced or cancelled.
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 concerns the appeal relating to partition deed number 3378/2017 at Joint Sub-Registrar Office Number 1, Vellore. It does not state that the proceeding changes the treatment of every family partition deed.
How much deficient stamp duty did the Vellore District Registrar demand?
The Vellore District Registrar determined deficient stamp duty of Rs.43,90,900. The deed had carried stamp duty of Rs.1,00,350.
Why was a document titled as a partition deed treated as more than a partition?
The District Registrar treated different elements as a sale, a family partition and a family arrangement. The classification was based on matters including the parties' existing rights, payments between family members and the allocation of property.
Was the deficient stamp duty assessment cancelled on appeal?
The supplied text does not include the final outcome. It records the assessment, the appellant's arguments and the authority's review, but not whether the amount was confirmed, reduced or cancelled.
