NARAYANA NAICKER Vs. KANNUSAMY NAICKER (DIED)

JUDGEMENT

(1.) This revision petition has been filed against the order passed in O.S.No.6 of 2004 by the Additional District District and Sessions Judge, Cuddalore at Virudachalam, fixing the stamp duty and penalty for an unregistered partition deed.

(2.) The revision petitioners are the defendants 2, 13, 15 and 16 in the original suit and the suit in O.S.No.6 of 2004 had been filed by the plaintiffs for partition of the suit properties. The trial court had decreed the suit on 30.11.2009 and determined the share of the plaintiffs as 1/3. Against which, A.S.No.513 of 2006 had been filed by the plaintiffs before this court. This court by its order dated 27.08.2012, set aside the decree and judgment passed by the trial court and remitted back the matter to the trial court for fresh consideration, by giving the following decisions in points.

(3.) In pursuant to the above direction, the trial court sent the partition note book which was sought to be valued, to the Sub Registrar, Thittagudi in this regard. The Sub Registrar replied to the court that no guideline value was available for the year 1969. Therefore, the trial court took 10% of the present guideline value of the properties as the market value for the year 1969 and fixed the same as Rs.6,93,770/-. The trial court arrived stamp duty for the unregistered partition note book at 4.5% of the said amount i.e. Rs.31,220 (6,93,770 x 4.5%=Rs.31,220) and arrived penalty with 10 times of Rs.31,220/- as Rs.3,12,220/-. The total stamp duty and penalty was fixed at Rs.3,43,420/- and the trial court directed the parties to pay that amount. Against which, the present revision petition has been filed by the petitioners.