Proceedings No. 52972/P1/2018 dated 21 February 2022
The Tamil Nadu Registration Department, through the Inspector General of Registration and Chief Controlling Revenue Authority, Chennai, issued Proceedings No. 52972/P1/2018 dated 21 February 2022 to review the stamp duty assessment for a partition deed pending as Document No. P42/2017 at the Tirukoilur Sub Registrar Office. The proceedings examine whether transfers among the named parties should be treated as a family partition or partly as gifts, and review the resulting deficit stamp duty of Rs.2,15,309 and penalty of Rs.1,401. The supplied text ends before the final decision is stated.
What the proceedings cover
Proceedings No. 52972/P1/2018 dated 21 February 2022 were issued by the Tamil Nadu Registration Department, through the Inspector General of Registration and Chief Controlling Revenue Authority, Chennai. They concern a review petition filed by A. Ashraf Raja against the Villupuram District Registrar's order dated 20 September 2018 relating to pending Document No. P42/2017 at the Tirukoilur Sub Registrar Office.
The document under review is a partition deed involving A. Neelambigai, A. Ashraf Raja and A. Ansari Raja. It allocated:
- Part A, valued at Rs.2,00,000, with A. Neelambigai and A. Ansari Raja each receiving Rs.1,00,000.
- Part B, valued at Rs.92,70,562, to A. Ashraf Raja.
- Stamp duty of Rs.27,000 was paid on the deed.
Stamp duty dispute
The registration authorities examined whether every allocation qualified as a partition among family members. The Sub Registrar treated different parts of the transaction differently:
- The Rs.1,00,000 received by A. Neelambigai was classified as a gift, with stamp duty calculated at Rs.5,000.
- The Rs.1,00,000 received by A. Ansari Raja was classified as a family partition, with stamp duty calculated at Rs.1,000.
- Property originally belonging to Akbar Ali, valued at Rs.62,51,900, was treated as a partition, with stamp duty of Rs.25,000.
- Property originally belonging to Vasuki, valued at Rs.30,18,700, and allotted to A. Ashraf Raja, was classified as a gift, with stamp duty of Rs.2,11,309.
The total stamp duty was assessed at Rs.2,42,309. After deducting the Rs.27,000 already paid, the deficit was fixed at Rs.2,15,309. A penalty of Rs.1,401 was also imposed.
Review arguments and consideration
The review petitioner argued that Akbar Ali was Muslim, that children born through his two wives were legally related as brothers, and that the deed had therefore carried the correct family partition duty.
A personal hearing was held on 30 December 2021. The authority considered the family relationships, the original ownership of the properties and a Supreme Court decision concerning a Muslim man's marriage to a Hindu woman. The supplied extract states that children of an irregular but not void marriage are legitimate. However, the extract ends during the authority's discussion and does not provide the final operative result of the review.
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Common questions
Which property document was being reviewed?
The review concerned a partition deed pending as Document No. P42/2017 at the Tirukoilur Sub Registrar Office.
How much additional stamp duty and penalty had been assessed?
The Villupuram District Registrar assessed deficit stamp duty of Rs.2,15,309 and a penalty of Rs.1,401.
Why were parts of the partition deed treated as gifts?
The registration authorities questioned whether A. Neelambigai could inherit Akbar Ali's property and whether A. Ashraf Raja had rights in property originally belonging to Vasuki. On that basis, they classified some allocations as gifts rather than family partition.
Did the review cancel or confirm the additional stamp duty?
The supplied text does not state the final outcome. It ends while discussing the applicable family relationships and the Supreme Court decision.
