Partition Deed Revision, Proceedings No. 9191/P1/2019
The Registration Department, through the Inspector General of Registration and Chief Controlling Revenue Authority, P. Jothi Nirmalasamy, issued Proceedings No. 9191/P1/2019 dated 31 January 2020. It allowed a revision concerning pending partition deed P.54/2018 at the Tallakulam Sub-Registrar Office, classified the deed under Article 45(a) of the Indian Stamp Act, and set aside the Sub-Registrar's demand for deficit stamp duty and penalty under Article 45(b).
What the proceedings decide
Proceedings No. 9191/P1/2019 dated 31 January 2020 concern a partition deed submitted to the Tallakulam Sub-Registrar Office as pending document P.54/2018. The deed, executed on 3 October 2018, divided property valued at Rs.1,94,58,700 and carried stamp duty of Rs.75,600.
The Tallakulam Sub-Registrar, acting at District Registrar level, had treated the document as a partition between persons who were not family members under Article 45(b) of the Indian Stamp Act. The Sub-Registrar consequently demanded:
- Deficit stamp duty of Rs.7,02,800.
- A penalty of Rs.1,200.
- A total additional payment of Rs.7,04,000.
The revision filed by T. Annamalai challenged that classification.
Why the revision was accepted
Proceedings No. 9191/P1/2019 record that the property had belonged to the late Annamalai Chettiar through self-acquisition and a paternal partition. He died without making any arrangement, and the property passed to his wife, sons and daughter by succession.
One son, Thirunavukkarasu, later died without making an arrangement. His interest passed to his wife, daughter and son. His daughter Maragathavalli also died without making an arrangement, after which her interest passed to her husband and daughter.
The Inspector General of Registration relied on Registration Department Circular No. 5450/C2/2005 dated 11 March 2005. That clarification states that when sons and daughters partition property inherited from a parent who died without making an arrangement, the deed is a family partition under Article 45(a). It also includes the heirs of a deceased son or daughter.
Result and practical effect
Proceedings No. 9191/P1/2019 concluded that the parties obtained their rights only through succession from the original owner and his deceased direct heirs. The pending deed was therefore classified under Article 45(a), the revision was accepted, and the Tallakulam Sub-Registrar's order dated 5 February 2019 was set aside.
The decision directly affects the parties to pending document P.54/2018. Its reasoning is also relevant when inherited property is partitioned among direct heirs and the heirs of direct heirs who died without making another arrangement.
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Common questions
Was the demand for Rs.7,04,000 upheld?
No. Proceedings No. 9191/P1/2019 accepted the revision and set aside the Tallakulam Sub-Registrar's order that demanded Rs.7,02,800 as deficit stamp duty and Rs.1,200 as penalty.
Why was the partition deed treated as a family partition?
The property rights passed by succession to the original owner's direct heirs and then to the heirs of deceased direct heirs. The Registration Department's cited clarification includes such heirs within a family partition classified under Article 45(a).
Which document was covered by the decision?
The decision covered partition deed P.54/2018, pending at the Tallakulam Sub-Registrar Office and executed on 3 October 2018.
Does the decision state that the pending document must be classified under Article 45(a)?
Yes. The Inspector General of Registration and Chief Controlling Revenue Authority expressly classified the document under Article 45(a) of the Indian Stamp Act.
