The definition of 'family' under Article 58 of the Indian Stamp Act is exhaustive, and parties not qualifying cannot claim lower stamp duty for a partition deed.

ORDER :

Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, directing the 2nd respondent to register the pending Doc. No. P61/2015 which was presented on 11.05.2015 and return the same to the petitioner.

1. This writ petition has been filed directing the 2nd respondent to register the pending Doc. No. P61/2015 which was presented on 11.05.2015 and return the same to the petitioner.

2. It is the case of the writ petitioner that the property originally owned by one Muniammal. The petitioner and her deceased sister Logambal are the daughters of the said Muniammal. The petitioner and her sister Logambal were allotted 24 cents each vide registered partition deed dated 31.03.1986 vide Doc. No. 518/1986. The property was allotted to the petitioner and the deceased Logambal jointly and they were in joint possession and enjoyment of the same. The said Logambal died on on 29.06.2008, leaving behind her legal heirs/children namely Geeva and daughter Geetha. The property remained as a joint family property until her death, after her death, the legal heirs of the Logambal decided to settle the share of 24 cents in favour of the petitioner. As a result, the partition deed was presented before the Sub Registrar Office, Arcot on 11.05.2015. Subsequently, the second respondent has sent a letter dated 07.07.2015 in Na. Ka. No. 2529/A1/2015 and it was intimated that the joint family fund allotted to the legal heirs of the deceased Logambal as A Schedule in the partition deed is treated as partition and immovable property which is allotted to the petitioner as B Schedule to be treated as settlement to non family members under Article 58 (ii) of Schedule I to the Indian Stamp Act and Rules.

3. The petitioner was directed to pay a sum of Rs.4,49,976/- apart from the fees of Rs.25,000/- as a stamp duty and the document is kept pending in Doc. No. P61/2105. Hence, it is the contention of the writ petitioner that the partition deed has been registered as per Section 15 (c) of Tamil Nadu Stamp Act, 1899 and only a minimum fee of Rs.25,000/- ought to have been collected by the respondent. Hence, seeks a direction to register the impounded document.

4. Counter has been filed by the respondents 1 and 2 stating that the partition deed is between non family members, hence, the Sub-Registrar, Arcot through his letter dated 10.06.2015 to the first respondent had sought clarification with respect to the collection of stamp duty and registration fees for B Schedule properties. The District Registrar through his reply letter in Na. Ka. No. 2529/A1/2015 dated 26.06.2015 had directed the 2nd respondent to collect the stamp duty and the registration fees from the petitioner with respect to B Schedule property of the Doc. No. P61/2015 as per the Stamp Act under Article 58 (ii) of Schedule I to the Indian Stamp Act. Accordingly, a letter has been sent to the petitioner on 07.07.2015. After receipt of the said letter, the petitioner has not paid the deficit stamp duty and registration fees. Hence, the document has been impounded on 16.07.2015. The petitioner has preferred an appeal before the Inspector General of Registration on 07.07.2015. The appellate authority also confirmed the findings of the Sub-Registrar through letter No. 21986/P1/2016 dated 13.05.2016.

5. The learned counsel for the petitioner submitted that the partition deed is executed between the co-owners. Therefore, treating the said document from the non family members is not valid in the eye of law. It is the further contention that the Section 2(15) of the Indian Stamp Act, 1899 clearly contemplates that instrument of partition means any instrument whereby co-owners of any property divide the property. Therefore, admittedly, the petitioner and other parties who presented the document are the co-owners. Hence, it is his further contention the explanation of the word “family” defined under Article 58 of the Schedule I to the Indian Stamp Act is