Proceedings No. 53066/P1/2019, Stamp Duty Appeal
The Tamil Nadu Registration Department, through the Inspector General of Registration and Chief Controlling Revenue Authority, issued Proceedings No. 53066/P1/2019 dated 14 July 2022 on the stamp duty classification of partition deed number 10959/2016 registered at the Joint Sub Registrar Office Number 2, Chengalpattu. The proceedings classify most scheduled assets as a partition among family members, retain one asset as an arrangement in favour of a non-family member, dismiss the District Registrar's order and the appeal petition, and direct the District Registrar to issue a revised order.
What the proceedings decide
The Tamil Nadu Registration Department's Inspector General of Registration and Chief Controlling Revenue Authority examined an appeal by R. Mahalakshmi concerning partition deed number 10959/2016. The deed was executed on 14 September 2016 and registered at the Joint Sub Registrar Office Number 2, Chengalpattu.
The Chengalpattu District Registrar had classified parts of the deed as transactions between persons who were not family members and fixed deficit stamp duty of Rs.2,72,300 under Section 33A(1) of the Indian Stamp Act. Proceedings No. 53066/P1/2019 dated 14 July 2022 revise the basis of that classification.
Property classifications
Proceedings No. 53066/P1/2019 make different findings for the scheduled assets:
- Schedules A and B contain family common cash amounts of Rs.5,000 each.
- Schedule C, item 2, and the Schedule D property had passed jointly to the document parties through inheritance from Ponnusamy.
- Schedules A and B, Schedule C item 2, and Schedule D are classified under Article 45(a) as a partition among family members.
- Schedule C, item 1, stood separately in the name of P. Ethirajulu Ammal under patta number 3.
- Schedule C, item 1, was given to R. Mahalakshmi, the wife of P. Ethirajulu Ammal's grandson. The authority found that R. Mahalakshmi had no pre-existing right in that property.
- The relationship between P. Ethirajulu Ammal and R. Mahalakshmi did not fall within the meaning of family under Article 58(a)(i). Schedule C, item 1, therefore remains classified as an arrangement in favour of a person who is not a family member.
Who is affected
Proceedings No. 53066/P1/2019 directly affect the six parties to partition deed number 10959/2016, including three minors represented by their mother, R. Mahalakshmi. They also require the Chengalpattu District Registrar to issue a revised order based on the classifications above.
The document records stamp duty of Rs.50,100 on the deed and the earlier deficit assessment of Rs.2,72,300. It does not state the revised amount payable, so buyers, owners and professionals cannot calculate a final liability from these proceedings alone.
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Common questions
Was the entire deed treated as a family partition?
No. Schedules A and B, Schedule C item 2, and Schedule D were treated as a partition among family members under Article 45(a). Schedule C item 1 was treated as an arrangement for a non-family member under Article 58(a)(i).
Why was Schedule C item 1 treated differently?
Schedule C item 1 stood separately in P. Ethirajulu Ammal's name and was given to her grandson's wife, R. Mahalakshmi. The authority found that R. Mahalakshmi had no pre-existing right in the property and was not within the stated family relationship for Article 58(a)(i).
Did the proceedings confirm the deficit stamp duty of Rs.2,72,300?
No. Proceedings No. 53066/P1/2019 dismiss the District Registrar's earlier order and direct a revised order. They do not state the revised deficit stamp duty amount.
Which registered document does the decision concern?
The decision concerns partition deed number 10959/2016, executed on 14 September 2016 and registered at the Joint Sub Registrar Office Number 2, Chengalpattu.
