Proceedings No. 52972/P1/2018, dated 21 February 2022
The Head of the Tamil Nadu Registration Department and Chief Controlling Revenue Authority issued Proceedings No. 52972/P1/2018, dated 21 February 2022, examining a revision petition about stamp duty on pending partition deed P42/2017 at the Tirukkoyilur Sub-Registrar Office. The supplied extract records the disputed classification, deficit stamp duty and penalty, but ends during the authority’s reasoning and does not show the final decision on the revision petition.
What the proceedings concern
Proceedings No. 52972/P1/2018, dated 21 February 2022, of the Head of the Tamil Nadu Registration Department and Chief Controlling Revenue Authority concern a partition deed involving Mrs A. Neelambigai, Mr A. Ashraf Raja and Mr A. Ansari Raja. The document remained pending as P42/2017 at the Tirukkoyilur Sub-Registrar Office.
The deed allocated:
- Rs.1,00,000 each in cash to Mrs A. Neelambigai and Mr A. Ansari Raja.
- Immovable properties valued at Rs.92,70,562 to Mr A. Ashraf Raja.
- A total A share value of Rs.2,00,000 and B share value of Rs.92,70,562.
The deed carried stamp duty of Rs.27,000.
Why the stamp duty was disputed
The Tirukkoyilur Sub-Registrar considered whether every transfer could be treated as a family partition under Article 45(a) of the Indian Stamp Act. The source records that one property originally belonged to Mrs Vasuki and another originally belonged to Mr Akbar Ali.
The registration authorities examined the relationships and inheritance rights because Mrs A. Neelambigai and Mrs Vasuki were described as Hindu women married to Mr Akbar Ali, who was Muslim. The Sub-Registrar treated the property originally belonging to Mrs Vasuki and allotted to Mr A. Ashraf Raja as a gift under Article 33, rather than entirely as a family partition.
The resulting calculation recorded:
- Total stamp duty of Rs.2,42,309.
- Stamp duty already paid of Rs.27,000.
- Deficit stamp duty of Rs.2,15,309.
- A penalty of Rs.1,401.
The Villupuram District Registrar confirmed the deficit and imposed the penalty in an order dated 20 September 2018 under Section 40(1)(b).
Revision petition and recorded reasoning
Mr A. Ashraf Raja filed a revision petition dated 16 October 2018. He argued that children born to the same Muslim father through two legally recognised wives were brothers and that the deed had therefore been properly stamped as a family partition.
A personal hearing was held on 30 December 2021. The authority considered a Supreme Court decision stating that a marriage between a Muslim man and a Hindu woman is irregular but not void, and that children of such a marriage are legitimate. The supplied text ends while discussing this issue, so it does not disclose whether the deficit duty and penalty were ultimately confirmed, reduced or cancelled.
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Common questions
Does this proceeding apply generally to all family partition deeds in Tamil Nadu?
The supplied text deals specifically with pending deed P42/2017 at the Tirukkoyilur Sub-Registrar Office and the relationships and ownership history of its parties. It does not state a general rule for every partition deed.
How much stamp duty had been paid on the partition deed?
The deed carried stamp duty of Rs.27,000. The District Registrar calculated total duty of Rs.2,42,309 and a deficit of Rs.2,15,309.
Was a penalty imposed by the District Registrar?
Yes. The Villupuram District Registrar imposed a penalty of Rs.1,401 in addition to the deficit stamp duty.
Did the revision petition succeed?
The supplied extract does not provide the final outcome. It ends during the authority’s discussion of the marriage and legitimacy issues.
