M.N.CHANDURKAR, SRINIVASAN
T. K. Subramaniam and Another – Appellant
Versus
Chief Controlling Revenue Authority (Stamps) and Inspector General of Registration, Madras and Another – Respondent
SRINIVASAN
After notice of motion, this appeal comes up for admission today. Heard the counsel for both parties. Appeal admitted. By consent of parties the appeal is taken up for final hearing and disposed of today.
2. This appeal arises out of a writ petition filed by two erstwhile partners to whom immovable properties were allotted in the dissolution of the firm evidenced b a deed of dissolution dated 28-3-1983. The were out partners in the firm. The appellants were allotted the immovable properties in the deed of dissolution. The other two partners executed a release deed on 21-1-1984 in favour of the appellants. The said deed was stamped as a release deed. The District Registrar, Dindigul, demanded stamp on the footing hat it is a deed of conveyance and on revision the Chief Controlling Revenue Authority confirmed the same. The approached this Court under Art.226 of the Constitution of India by filing a writ petition to quash the same. The said writ petition was dismissed by the learned single Judge, who took the view that the release deed the was not one among co-owners because at the time of the execution of the release deed the releasors were not co-owners with the
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