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N. SATHISH KUMAR
Anushya – Appellant
Versus
District Registration Authority, Vellore – Respondent
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 petitio
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.
The registering authority retains the power to collect stamp duty post-registration, but must follow due process as outlined in Section 33-A of the Indian Stamp Act.
The court determined that possession prior to a written memorandum of settlement negates co-ownership status under Section 2(15) of the Indian Stamp Act, thus penalties imposed without justification ....
Point of law : That it is clear from the definition of a family provided in Sec.2(fb) of the Act that it would also take in wife, son, daughter, brother and sister when "the legal heirs of the deceas....
A memorandum of partition acknowledging pre-existing rights does not require registration, distinguishing it from a deed of partition that creates new rights.
The main legal point established in the judgment is that the partition deed among family members of a partnership firm is subject to stamp duty as per Article 46B(ii) of the Indian Stamp Act, 1899, a....
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