Final Order on Appeal for Document No. 607/2018
The Tamil Nadu Inspector General of Registration and Chief Controlling Revenue Authority, through Proceedings No. 40404/P1/2023 dated 31 December 2024, dismissed an appeal concerning Document No. 607/2018 registered at the Nanguneri Sub-Registrar Office. The authority upheld its classification as dissolution and partition of a partnership among non-family partners under Article 46(B)(i) of the Indian Stamp Act, rather than as a simple cancellation document.
What the proceedings decide
Proceedings No. 40404/P1/2023 dated 31 December 2024 were issued by the Tamil Nadu Inspector General of Registration and Chief Controlling Revenue Authority. They concern Document No. 607/2018, titled a cancellation of joint agreement, executed on 24 May 2018 by O. Reeta and S. Kalaiselvi and registered at the Nanguneri Sub-Registrar Office.
The appeal challenged the Tirunelveli District Registrar's decision to treat the document as insufficiently stamped. The appeal was dismissed and the District Registrar's classification was upheld.
Why the document was reclassified
Document No. 607/2018 was originally registered as an ordinary cancellation document with stamp duty of ₹50. A departmental audit later found that the document separately described the survey numbers, areas and property allocated to individual partners.
The deciding authority found that the document did more than cancel an earlier agreement. It ended the joint arrangement and allocated partnership property among the partners. It was therefore classified under Article 46(B)(i) of the Indian Stamp Act as dissolution and partition of a partnership among partners who were not family members.
Key findings included:
- One property description allocated 15.42 acres each to the first person and the late James, and 15.41 acres to the late Thayammal.
- Another description recorded undivided shares of 18.59 cents each for the second person and the late Sugirtha Victor.
- Because the document allocated property, it could not be classified merely as a cancellation under Article 17.
- The partners' earlier joint agreement had been registered as Document No. 1404/2002 at Nanguneri, and its 12-year term had expired.
Who is affected
Proceedings No. 40404/P1/2023 directly affect S. Kalaiselvi and the assessment relating to Document No. 607/2018. The reasoning is also relevant when a document described as a cancellation actually records separate property allocations while ending a partnership arrangement.
The source records ₹12,62,475 as the amount determined in the District Registrar proceedings. It also records an audit observation of ₹12,62,525. The proceedings do not reconcile these two figures.
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Common questions
Was Document No. 607/2018 accepted as a simple cancellation deed?
No. The Tamil Nadu Inspector General of Registration and Chief Controlling Revenue Authority found that it ended the partnership arrangement and allocated property among partners.
What happened to S. Kalaiselvi's appeal?
The appeal was dismissed. The Tirunelveli District Registrar's decision was upheld.
Why did the authority apply Article 46(B)(i)?
The document separately described survey numbers, areas and property allocations for individual partners. The authority therefore treated it as dissolution and partition among non-family partnership members.
How much stamp duty had originally been paid?
Document No. 607/2018 had originally borne stamp duty of ₹50.
