P KANDASAMY Vs. JOINT SUB REGISTRAR II NAMAKKAL

JUDGEMENT

(1.) COMMON Order: These writ petitions are directed against the notices issued by the respondents/Sub Registrar II and Sub Registrar I, Namakkal, claiming deficit stamp duty on the basis that the documents registered with the registering authority are to be treated as conveyance.

(2.) IN W.P.No.16013 of 2007, the petitioners have purchased an extent of 50 cents in Survey No,328/2, 1/30th undivided share in an extent of 3 acres 9 cents in Survey Nos.201/1, 201/3 and 202 from one Thilakavathy and another and an extent of 1/20th undivided share out of 3 acres 6 cents in Survey Nos.201/1 and 201/2 from one Chellappan under a sale deed dated 01.03.2006 registered as Document No,676/2006. Thereafter, on 15.05.2006, the petitioners have entered into a partition deed among them along with their vendors viz., Thilakavathy and others including Chellappan, by which, the entire "A" schedule property was allotted to the petitioners and other owners were paid cash in lieu of their share. The said partition deed was registered for the value of Rs.12,000/- and they have also paid the registration charge of Rs.3,250/- and the document was registered as partition deed in Document No.1254/2006 on 15.05.2006.

(3.) IT is the case of the respondents, as stated by the learned Advocate General, that the impugned orders have been passed on the basis that the documents have been prepared as partition deeds while the real intention of the parties is to convey the right in the property and therefore, they should be treated as sale deeds.