Proceedings No. 9191/P1/2019, Partition Deed Revision Order
The Head of the Registration Department and Chief Controlling Revenue Authority issued Proceedings No. 9191/P1/2019 on 31 January 2020 concerning pending partition deed P.54/2018 at the Tallakulam Sub-Registrar Office. The decision accepts the revision petition, classifies the deed under Article 45(a) of the Indian Stamp Act and sets aside the Sub-Registrar's order that classified it under Article 45(b) and demanded additional stamp duty and a penalty.
What the decision covers
Proceedings No. 9191/P1/2019 concerns a partition deed executed on 3 October 2018 and presented at the Tallakulam Sub-Registrar Office as pending document P.54/2018. The deed divided property valued at Rs.1,94,58,700 among nine persons who derived their interests through succession from deceased family members. It carried stamp duty of Rs.75,600.
The property was described as property acquired by the late Annamalai Chettiar through his own earnings and through a partition on his father's side. After his death without making any arrangement, rights passed to his wife, sons and daughter. Rights belonging to subsequently deceased heirs also passed to their respective legal heirs.
What was disputed
The Sub-Registrar, holding the rank of District Registrar, treated pending document P.54/2018 as a partition among persons who were not family members. The deed was classified under Article 45(b) of the Indian Stamp Act.
The Sub-Registrar's order dated 5 February 2019 demanded:
- Deficit stamp duty of Rs.7,02,800.
- A penalty of Rs.1,200.
- A total additional amount of Rs.7,04,000.
The revision petitioner asked for the deed to be treated as a family partition under Article 45(a).
Decision and reasoning
The Head of the Registration Department and Chief Controlling Revenue Authority relied on Registration Department Circular No. 5450/C2/2005 dated 11 March 2005. That clarification states that when sons and daughters partition property inherited from a parent who died without making an arrangement, they are treated as the deceased parent's heirs for stamp duty classification. If a son or daughter has died, that person's heirs are also included.
Because the parties obtained their rights through succession from the original owner and from deceased direct heirs, the deed was held to fall under Article 45(a). The revision petition was accepted, and the Sub-Registrar's classification and demand under Article 45(b) were set aside.
Who may be affected
Proceedings No. 9191/P1/2019 directly affects the parties to pending document P.54/2018. Its reasoning may also be relevant when inherited property is partitioned among direct heirs and the legal heirs of direct heirs who died without making another arrangement.
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 cancel the additional demand of Rs.7,04,000?
Yes. The decision accepted the revision petition and set aside the Sub-Registrar's order that demanded Rs.7,02,800 in deficit stamp duty and a Rs.1,200 penalty.
Why was the partition deed treated under Article 45(a)?
The parties obtained rights through succession from the deceased original owner and from direct heirs who later died. The Registration Department's cited clarification includes the heirs of a deceased son or daughter when classifying such a family partition.
Does the decision say that the pending deed was registered?
The decision classifies the deed under Article 45(a), accepts the revision petition and sets aside the Sub-Registrar's order. The source text does not state that registration was completed.
Which document does the decision directly concern?
It directly concerns partition deed P.54/2018, executed on 3 October 2018 and kept pending at the Tallakulam Sub-Registrar Office.
