Official guidance, Tamil Nadu land law
பாகப் பிரிவினைப் பத்திரம்
Tamil Nadu Registration Department proceedings No. 15566/P1/2021 dated 5 August 2021, issued by the Inspector General of Registration and Chief Controlling Revenue Authority, Chennai 28, decide a revision petition about stamp duty on a partition deed kept pending as document No. P 1/2020 at the Uthiramerur Sub Registrar Office. The proceedings set aside the Chengalpattu District Registrar's earlier classification in part, treat the document as two distinct partition deeds under Article 45(a), and direct payment of deficit stamp duty of Rs.25,000 and penalty of Rs.832.
What this document is
Tamil Nadu Registration Department proceedings No. 15566/P1/2021 dated 5 August 2021, issued by the Inspector General of Registration and Chief Controlling Revenue Authority, Chennai 28, are a final revision order on stamp duty for a partition deed. The case concerns pending document No. P 1/2020 at the Uthiramerur Sub Registrar Office.
Who it affects
This matters mainly to the six parties to the partition deed and to anyone dealing with family property in Tamil Nadu where rights came partly through a will and partly through inheritance.
It is relevant where:
- siblings inherited property together,
- one co owner later died,
- that person's spouse and children stepped into that share,
- the document is presented as a family partition.
Background of the case
The partition deed was written on 8 January 2020. The total property value shown was Rs.2,51,14,700, and the document carried stamp duty of Rs.75,500.
The Chengalpattu District Registrar had treated part of the property as a partition among family members under Article 45(a), and part as a partition among non family members under Article 45(b). On that basis, the District Registrar fixed deficit stamp duty of Rs.3,37,168 and penalty of Rs.832.
What property rights were involved
The proceedings record two different sources of title:
- one part of the property had been jointly obtained by three persons under a will from their grandfather,
- another part had first belonged to late P. Pushpaveni Ammal under an earlier partition deed, and after her death passed by inheritance to her children.
After the death of P. Sai Manivasakan, his proportional share was taken by persons 3, 4 and 5, who are his wife and children.
What the Inspector General decided
After direct hearing on 26 July 2021 and review of the file and written arguments, the Inspector General accepted the main argument that rights obtained under a will and rights obtained by inheritance should be treated on equal footing.
The proceedings say the document should be classified as two distinct partition deeds under Article 45(a):
- one distinct partition among persons 1 to 5 for the properties originally obtained through the will,
- one distinct partition among persons 1 to 6 for the property inherited from late P. Pushpaveni Ammal and the family common cash of Rs.50,000.
Practical effect
The Chengalpattu District Registrar's earlier order was rejected. The final direction is that the document is chargeable as two distinct partition deeds under Article 45(a), with deficit stamp duty of Rs.25,000 and penalty of Rs.832 payable.
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
Did the authority treat this as a family partition or a non family partition?
The Inspector General of Registration and Chief Controlling Revenue Authority treated it as two distinct partition deeds under Article 45(a). The earlier view that part of it fell under Article 45(b) was rejected.
Why were the heirs of the deceased brother included as family members?
The proceedings rely on earlier Registration Department instructions stating that rights obtained through a will and through inheritance should be treated equally, and that when a sibling dies, that sibling's heirs can be treated as family members for partition documents.
What happened to the District Registrar's earlier demand?
The Chengalpattu District Registrar had fixed deficit stamp duty of Rs.3,37,168 and penalty of Rs.832. The final revision order set aside that decision and instead directed payment of deficit stamp duty of Rs.25,000 and penalty of Rs.832.
What were the two separate partitions identified in the proceedings?
One was for the properties originally obtained jointly under the grandfather's will, among persons 1 to 5. The other was for the property inherited from late P. Pushpaveni Ammal and the family common cash of Rs.50,000, among persons 1 to 6.
