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2017 Supreme(Mad) 2892

S.VAIDYANATHAN
Sheela Clinic Represented by its partner, Dr. Mrs. Christy Ganapathy – Appellant
Versus
Chief Controlling Revenue Authority and Inspector General of Registration – Respondent


Advocates:
Advocate Appeared:
For the Petitioners: Mr. M.S. Krishnan, for M/s. Sarvabhauman Associates
For the Respondents: Mr. Akhil Akbar Ali

ORDER :

Petitioners are before this Court challenging the proceedings of the 1st respondent vide Pa.Mu.No.13160/P1/2008, dated 23.11.2009 and for a consequential direction to the 2nd respondent to return the document registered as pending Document No.20 of 2003 after due registration.

2. According to the petitioners, the 4th petitioner is the daughter of the 2nd petitioner, viz. Dr. Mrs. Christy Ganapathy. According to the 4th petitioner/Dr. Sheela Rajapandian, on 05.05.1977, her father Late. R.J.S. Ganapathy along with her mother Dr. Christy Ganapathy, i.e. the 2nd petitioner, constituted a partnership firm and were running a Hospital at Gandhipuram as a family partnership business. After the demise of the 4th petitioner's father, the partnership was reconstituted with the 4th petitioner and the 3rd petitioner viz. Dr. B.P. Ganapathy and they were inducted to the partnership firm in the name and style of Sheela Clinic , by a Deed of Partnership, dated 11.07.1983.

3. In June 2003, the 4th petitioner decided to retire from the family firm and a deed of retirement was drawn up on 30.06.2003 between the 4th petitioner and the other petitioners and after scrutinizing the accounts for the























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