ப.மு.37515/ப்பி1/2019, பாகப் பிரிவினைப் பத்திர சீராய்வு இறுதியாணை
The Head of the Tamil Nadu Registration Department and Chief Controlling Revenue Authority issued Order No. ப.மு.37515/ப்பி1/2019, dated 12 January 2022, deciding a revision concerning partition deed P122/2018 at the Padappai Sub Registrar Office. The order sets aside the South Chennai District Registrar’s earlier assessment and reduces the deficit stamp duty from Rs.4,90,300 to Rs.2,13,402, with a penalty of Rs.598.
What the order covers
Order No. ப.மு.37515/ப்பி1/2019, dated 12 January 2022, is a case-specific decision by the Head of the Tamil Nadu Registration Department and Chief Controlling Revenue Authority. It concerns partition deed P122/2018, executed on 6 September 2018 and presented at the Padappai Sub Registrar Office.
The properties had stood in the name of Munusamy Pillai. After his death, the order identifies his wife M. Alamelu, daughter M. Rani and granddaughter Anita, who was the daughter of his deceased daughter Lilly, as persons holding joint rights by succession. Rani’s son M. Umesh also joined in the document dividing cash and property.
How the deed was classified
The final decision separates the deed according to its different schedules:
- Schedules A, B and C were treated as a partition among family members.
- Schedule D, allotted to Umesh, was not treated entirely as a transfer to a person outside the family.
- The two-thirds portion provided by Umesh’s mother and grandmother was classified as a family settlement.
- The one-third portion provided by Anita was classified as a settlement to a person who was not a family member for this stamp duty classification.
The authority agreed that Umesh did not obtain an inheritance right while his mother Rani was alive. It explained that the applicable first-class heir list includes the son of a deceased daughter, but not the son of a living daughter. However, Umesh’s relationships with his mother and grandmother still mattered when classifying the settlement made by them.
Stamp duty decision
The Schedule D property was valued at Rs.91,45,671 based on guideline value and the Sub Registrar’s field inspection report, including land and building value. The calculations recorded in the final order were:
- Required stamp duty for Schedules A, B and C: Rs.1,000, Rs.1,000 and Rs.25,000 respectively.
- Required stamp duty for the family portion of Schedule D: Rs.25,000.
- Required stamp duty for the non-family portion of Schedule D: Rs.2,13,402.
- Stamp duty already borne by the document: Rs.52,000.
- Final deficit stamp duty: Rs.2,13,402.
- Penalty: Rs.598.
The South Chennai District Registrar’s earlier order fixing deficit stamp duty at Rs.4,90,300 was set aside.
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
Does this decision apply to every partition deed in Tamil Nadu?
The decision concerns partition deed P122/2018 at the Padappai Sub Registrar Office and the particular family relationships and property schedules recorded in that deed.
How much deficit stamp duty and penalty were finally ordered?
The Head of the Tamil Nadu Registration Department and Chief Controlling Revenue Authority ordered deficit stamp duty of Rs.2,13,402 and a penalty of Rs.598.
Why was Schedule D divided into family and non-family portions?
Umesh received two-thirds from his mother and grandmother, which was classified as a family settlement. The one-third provided by Anita was classified as a settlement to a person outside the family for stamp duty purposes.
What happened to the earlier demand for Rs.4,90,300?
The South Chennai District Registrar’s earlier order fixing deficit stamp duty at Rs.4,90,300 was set aside and replaced by the lower assessment in the final revision order.
