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2021 Supreme(Mad) 2842

IN THE HIGH COURT OF JUDICATURE AT MADRAS
S.S. Sundar, J.
V. Sekar – Petitioner
Versus
Chief Controlling Revenue Authority and Inspector General of Registration No. 100 and ors. – Respondents
W.P.No.12589 of 2014
Decided On : 03-03-2021

Advocates:
Advocate Appeared:
For the Petitioner: Mr. J. Suresh
For the Respondent:Mr. B. Kannan Government Advocate

Headnote:

Indian Stamp Act, 1899 - Article 55A and 55C - Release Deed - Registration - Allotment - Co-owner - Legal heir - Seeking direction to respondents to give regular number in Book-1 register of respondent 3 in respect of Release Deed registered as pending Document in office of 3rd respondent by treating it as a Release Deed falling under Article 55A of Act, 1899, release and return said release deed to petitioner – Petitioner's father was allotted said plot and he was in enjoyment and the allotment was by way of a Lease-cum-Sale Agreement - As per arrangement, petitioner's father was to get a sale deed upon payment of all installments, as per terms of lease cum sale agreement – Held, Petitioner is a co-owner, as his right as a co-owner cannot be ignored merely because original allotment was transferred in name petitioner's mother, who was only recognised to get allotment as a legal heir of petitioner's father. Once the transfer of allotment was in recognition of relationship as legal heir, transfer should be deemed to be one in favour of mother, representing all other heirs. Since relationship is not in dispute, this court view that Article 55A of Act, 1899 alone is applicable - Since this is a case of release of right by one co-owner in favour of other co-owner and petitioner is a family member, release deed attracts Article 55A of Act, 1899, this court has no hesitation to hold that petitioner is liable to pay 1% as stamp duty instead of stamp duty as is applicable to a deed of conveyance - writ petition is allowed.

ORDER :

This writ petition is filed for issuing a Writ of Certiorarified Mandamus, to call for the records of the 1st respondent in D.Dis.No.28388/P1/2013 dated 11/2/2014, quash the same as illegal and non-est and consequently, for a direction to the respondents 1 to 3 to give regular number in the Book-1 register of the respondent 3 in respect of Release Deed dated 19/12/2011 registered as pending Document No.98/2011 in the office of the 3rd respondent by treating it as a Release Deed falling under Article 55A of the Indian Stamp Act, 1899, release and return the said release deed to the petitioner.

2. The brief facts that are necessary to dispose of the writ petition are as follows :

The petitioner is the son of Late T. Venkatesan. The subject matter of the writ petition is a Plot bearing No.143, Door No.15, Velunachiyar Street, M.G.R. Nagar, Chennai - 600 078. For the sake of convenience, hereinafter, the subject matter of this writ petition, may be referred to as 'plot'. Petitioner's father was allotted the said plot and he was in enjoyment and the allotment was by way of a Lease-cum-Sale Agreement dated 02.01.1985. As per the arrangement, the petitioner's father was to get a sale deed upon payment of all the installments, as per the terms of the lease cum sale agreement dated 02.01.1985.

3. It is admitted that the petitioner's father died on 11.4.2005 leaving behind the petitioner's mother, petitioner, petitioner's brother and petitioner's sister, as his legal heirs. After the death of petitioner's father, the allotment was transferred in favour of petitioner's mother, as a heir of petitioner's father by the Tamil Nadu Slum Clearance Board. By proceedings of the Tamil Nadu Slum Clearance Board dated 09.09.2008, a direction was issued for cancelling the allotment in favour of petitioner's father and to transfer the allotment in favour of petitioner's mother. The proceedings dated 09.09.2008 refers to the manner of transfer in the following lines:

4. It is admitted before this court that the balance amount towards installments was collected. After collecting the entire amount, a sale deed was executed in favour of petitioner's mother by a document dated 17.10.2008. Thereafter, the petitioner's mother, son and sister, by a Deed of Release dated 19.12.2011, relinquished their right in favour of the petitioner, for a consideration mentioned in the document. As per the document, the mother, brother and sister of the petitioner, relinquished their right in favour of the petitioner in respect of northern 871 sq.ft. by receiving a sum of Rs.2,00,000/- as consideration. The other sharers have factually relinquished their collective 3/4th undivided share in respect of northern 871 sq.ft. and their right over the said property, to and in favour of the petitioner.

5. When the document was presented for registration, the District Registrar issued a show-cause notice dated 5.11.2012 to the petitioner stating that why a sum of Rs.96,000/- cannot be collected from the petitioner by way of deficit stamp duty along with a sum of Rs.1,000/- as penalty. Since the sale deed was obtained in the name of petitioner's mother, it is stated that the petitioner has no prior interest and that therefore the release deed should be treated as a conveyance of title. Thereafter, the District Registrar, by proceedings dated 03.05.2013 directed the petitioner to pay a sum of Rs.97,000/- as mentioned in the show-cause notice. Challenging the order passed by the District Registrar dated 03.05.2013, the petitioner preferred a Revision before the Chief Controlling Revenue Authority & Inspector General of Registration, Chennai - 600 028. By proceedings dated 11.2.2014, the Chief Controlling Revenue Authority & Inspector General of Registration, Chennai - 600 028, dismissed the Revision preferred by the petitioner and confirmed the order of the District Registrar dated 03.05.2013. Challenging the orders of the respondents 1 and 2, the above writ petition is filed by the

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