1 week ago
Haryana Clarifies Stamp Duty Exemption for Daughters’ Children
Haryana lets people transfer some property to close family members without paying stamp duty.
A 2014 rule used different words in its English and Hindi versions for grandchildren.
The Hindi wording seemed to include only children of sons.
Because of this, some children of daughters were denied the exemption.
The government studied the issue and decided that both groups should be treated equally.
It issued a correction in the state gazette on August 13.
Women’s rights activists welcomed the decision but said it took too long.
A 2020 Supreme Court ruling also said daughters have equal rights in Hindu family property.
Haryana provides a 100 per cent stamp duty exemption for certain lifetime property transfers within families.
A 2014 notification’s English and Hindi wording created uncertainty over whether daughters’ children qualified as grandchildren.
Local offices sometimes denied daughters’ children the exemption because the Hindi wording appeared to cover only sons’ children.
A gazette corrigendum issued on August 13 clarifies that daughters’ children receive the same benefit as sons’ children.
Women’s rights activists welcomed the move but said stronger enforcement of women’s property rights remains necessary.
- Who
- The Government of Haryana, property owners, daughters’ children, and sons’ children are involved.
- What
- Haryana clarified that daughters’ children are eligible for the same 100 per cent stamp duty exemption as sons’ children on eligible lifetime property transfers.
- Where
- Haryana, at property-registration offices and through the state gazette.
- When
- The original notification was issued on June 16, 2014; the corrigendum was issued on August 13, and the relevant Supreme Court judgment was delivered in August 2020.
- Why
- Different English and Hindi wording caused confusion and sometimes denied daughters’ children the exemption.
Government position
Women’s rights perspective
Equal eligibility
Government position
The government concluded that the original notification did not justify denying daughters’ children the same exemption as sons’ children and formally corrected the wording.
Women’s rights perspective
Activists welcomed equal treatment and said the clarification will make property transfers to daughters’ children easier.
Timing and implementation
Government position
Officials acted after receiving representations from families and examining the conflicting notification language and relevant law.
Women’s rights perspective
Activists said the clarification should have come earlier and urged the government and social organizations to do more to ensure women can exercise their property rights.
Key facts
- Exemption
- 100 per cent stamp duty remission on eligible lifetime transfers of immovable property within specified blood relations.
- Original notification
- Issued by Haryana on June 16, 2014, under Section 9 of the Indian Stamp Act, 1899.
- Language discrepancy
- The English version broadly referred to grandchildren, while the Hindi version used wording generally associated with a son’s children.
- Clarification
- The corrigendum recognizes daughters’ children alongside sons’ children for the exemption.
- Approval
- The file was cleared by Financial Commissioner (Revenue) Dr Sumita Misra and approved by Chief Minister Nayab Singh Saini.
- General sale-deed rates
- The article states that general registration stamp duty is generally 7 per cent for men and 5 per cent for women in Haryana.
- Related legal ruling
- In August 2020, the Supreme Court held that daughters have coparcenary rights equal to sons by birth under the Hindu Succession Act.
Quotes
Supreme Court Bench of Justices Arun Mishra, S Abdul Nazeer and M R Shah
The Supreme Court bench that ruled in August 2020 on daughters’ equal coparcenary rights.
“The provisions contained in substituted Section 6 of the Hindu Succession Act, 1956, confer status of coparcener on the daughter born before or after amendment in the same manner as son with same rights and liabilities… Since the right in coparcenary is by birth, it is not necessary that father coparcener should be living as on 9.9.2005.”
indianexpress.com









