ப.மு.29335/ப்பி1/2016, பாகப்பிரிவினை பத்திர சீராய்வு இறுதியாணை
The Tamil Nadu Inspector General of Registration and Chief Controlling Revenue Authority issued proceedings ப.மு.29335/ப்பி1/2016 on 24 January 2023, dismissing a revision petition concerning partition deed P36/2015 at the Chinnadharapuram Sub Registrar Office. The authority upheld the Karur District Registrar’s decision to classify the partition under Article 45(b) of the Indian Stamp Act and assess deficient stamp duty of Rs.11,14,830 and a penalty of Rs.170.
What the proceedings decide
Proceedings ப.மு.29335/ப்பி1/2016, dated 24 January 2023, concern an unregistered partition deed kept as pending document P36/2015 at the Chinnadharapuram Sub Registrar Office in the Karur registration district. The Tamil Nadu Inspector General of Registration and Chief Controlling Revenue Authority rejected the petition challenging the Karur District Registrar’s assessment.
The document had borne stamp duty of Rs.52,000. The Karur District Registrar assessed deficient stamp duty of Rs.11,14,830 and a penalty of Rs.170. That assessment was upheld.
Property and parties covered
The partition deed was executed on 31 July 2015 by Mrs. Bhanumathi and ten other persons. Its schedules recorded:
- Schedule A property valued at Rs.1,64,19,404, allotted to parties 1 to 4.
- Schedule B cash valued at Rs.2,00,000, allotted to parties 5 and 6.
- Schedule C property valued at Rs.1,66,56,073, allotted to parties 7 to 11.
The property had previously been allotted jointly to the eleven parties through partition document 888/2015.
Why the revision was rejected
The petitioners argued that the parties belonged to one undivided Hindu joint family and were poor farmers. The Tamil Nadu Inspector General of Registration and Chief Controlling Revenue Authority examined the petition, the District Registrar’s original file and the submissions made during the personal hearing on 29 November 2022.
The authority found that all eleven parties did not fall within the definition of family under Article 58(a)(i) of the Indian Stamp Act. The relationships extended across separate family branches, including descendants of two brothers. The proceedings also state that fifth generation members were included, while partition as coparceners under Mitakshara law could include persons within four generations.
The authority relied on the Madurai Bench of the Madras High Court decision in Writ Petition (MD) No.58 of 2012, dated 24 February 2014. The quoted ruling states that the statutory family definition is exhaustive and does not extend to persons outside those expressly listed.
Practical effect
The partition deed remains classified under Article 45(b). The revision petition filed by Mrs. Bhanumathi and Mr. P. Subramaniyan was dismissed, and the Karur District Registrar’s deficient stamp duty and penalty assessment was confirmed.
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Common questions
Was the challenge to the additional stamp duty successful?
No. The Tamil Nadu Inspector General of Registration and Chief Controlling Revenue Authority dismissed the revision petition and upheld the Karur District Registrar’s assessment.
How much deficient stamp duty and penalty were confirmed?
The confirmed deficient stamp duty was Rs.11,14,830, with a penalty of Rs.170. The deed had originally borne stamp duty of Rs.52,000.
Why were the eleven parties not treated as one family for stamp duty purposes?
The authority found that they belonged to different family branches and that not every relationship fell within the family definition under Article 58(a)(i) of the Indian Stamp Act.
Which document and registration office are affected?
The decision concerns pending partition deed P36/2015 at the Chinnadharapuram Sub Registrar Office in the Karur registration district.
