Proceedings No. 21877/P1/2020, Kotagiri Partition Deed Revision
The Tamil Nadu Inspector General of Registration and Chief Controlling Revenue Authority issued Proceedings No. 21877/P1/2020 on 15 November 2023, deciding a revision concerning the stamp duty classification of partition deed P34/2017 at the Kotagiri Sub Registrar Office. The proceedings dismiss the Nilgiris District Registrar's earlier order and the revision petition, while directing the District Registrar to issue a corrected order that treats ancestral properties as a family partition and separately classifies properties purchased solely in Mr. P. Nanjundan's name when allotted to his late brother's heirs.
What the proceedings cover
Proceedings No. 21877/P1/2020 of the Tamil Nadu Inspector General of Registration and Chief Controlling Revenue Authority concern pending document P34/2017 at the Kotagiri Sub Registrar Office. The document is a partition deed executed on 14 December 2017 between Mr. P. Nanjundan and the heirs of his late brother, Mr. P. Mahalingam.
The partition allotted Schedule A, valued at Rs. 9,16,500, to Mr. P. Nanjundan. Schedule B, valued at Rs. 1,25,00,000, was allotted to the other four parties. The deed carried stamp duty of Rs. 37,700.
Why the dispute arose
The Nilgiris District Registrar examined the earlier title documents and found that a 3,583.5 square foot house site and 38 cents of land had been purchased solely in Mr. P. Nanjundan's name through document numbers 524/1982 and 1574/1992.
The District Registrar treated the allotment of those properties to Mr. P. Mahalingam's heirs as involving persons outside the relevant family category under Article 45(b), and as a conveyance under Article 23 of the Indian Stamp Act. The District Registrar assessed deficient stamp duty of Rs. 2,45,835 and a penalty of Rs. 1,165.
The petitioners argued at the personal hearing on 30 August 2023 that the properties standing in Mr. P. Nanjundan's name had been bought using income from ancestral property and were therefore ancestral family properties.
Final findings and direction
Proceedings No. 21877/P1/2020 distinguish between two categories of property:
- Ancestral properties are to be treated as a partition among family members under Article 45(a), applying Registration Department Circular No. 5450/C2/2005 dated 11 March 2005.
- The 3,583.5 square foot house site and 38 cents purchased solely in Mr. P. Nanjundan's name are treated as his separate properties.
- Allotment of those separately purchased properties to the heirs of his late brother is classified as a settlement in favour of persons outside the relevant family category under Article 58(a)(i).
- The Nilgiris District Registrar was instructed to issue an appropriate corrected order based on these findings.
- The earlier District Registrar order dated 15 July 2020 and the revision petition dated 17 August 2020 were dismissed.
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Common questions
Does this decision cancel the deficient stamp duty and penalty already assessed?
The earlier District Registrar order assessing deficient stamp duty of Rs. 2,45,835 and a penalty of Rs. 1,165 was dismissed. The District Registrar was directed to issue a corrected order based on the revised property classifications.
Were all properties in the partition treated as ancestral family property?
No. The ancestral properties were treated as a family partition, but the 3,583.5 square foot house site and 38 cents purchased solely in Mr. P. Nanjundan's name were treated as his separate properties.
How was the allotment to Mr. P. Mahalingam's heirs classified?
For the properties purchased solely in Mr. P. Nanjundan's name, the allotment to his late brother's heirs was classified under Article 58(a)(i) as a settlement in favour of persons outside the relevant family category.
Which document and registration office are affected?
The proceedings concern pending partition deed P34/2017 at the Kotagiri Sub Registrar Office in the Nilgiris Registration District.
