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S reddy   04 April 2022

Partition deed

I have a question, case was referred to lokadalat, it is a partition suit and award was passed, court asking for stamp duty for giving award, Regarding stamp duty sub registrar asking to pay 1% stamp on all value of all seperate shares exempting major share. But tricky part here is they are also asking to pay 3.5% stamp on difference of all sharers in comparison with major shares. Here the shares in ratio of 6:6:6:1:1 in preliminary decree and parties divided in same fashion in award. How can subregistrar ask for difference of shares for 1:1 shares in comparison to 6:6:6 shares to pay 3.5 percent as release stamp duty, when their legitimate share is 1:1. Is it valid to charge 3.5% as release for unequal shares in partition deed. Can they charge both partition and release in same document.


 1 Replies

Palak batra   08 April 2022

Dear Querist,


Stamp duty basically is a one time registration fee which is payable under sec. 3 of the Indian Stamp Duty Act, 1899, after a sale deed is processed.


Stamps duties are different in different states varying in the range between 4-10 %. Standard rate being 1 % in all the states. Hence, the rate of stamp duty depends upon the state where a person is residing and the share of land that he/she has received. 




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