The Tamil Nadu Stamp (Increase of Duties) Act, 1962
The Legislature of the State of Tamil Nadu enacted the Tamil Nadu Stamp (Increase of Duties) Act, 1962, Tamil Nadu Act Number 8 of 1962, to increase stamp duties on certain instruments under the Indian Stamp Act, 1899, and extend that law to specified added territories. The Act received the President's assent on 30 August 1962 and was first published in the Fort St. George Gazette Extraordinary on 1 September 1962. Its original general increase in stamp duty was later amended and omitted by the Indian Stamp (Tamil Nadu Amendment) Act, 1975.
What the Act governs
The Tamil Nadu Stamp (Increase of Duties) Act, 1962 applies throughout Tamil Nadu and concerns stamp duty charged on instruments under the Indian Stamp Act, 1899. It was to come into force on a date appointed by the State Government through a notification.
The Act is relevant to buyers, owners and professionals dealing with stamped instruments in Tamil Nadu. However, the supplied text records later amendments, including the omission in 1975 of the provision that originally imposed a general increase on listed instruments.
Main changes
The Tamil Nadu Stamp (Increase of Duties) Act, 1962 made these changes:
- The original provision increased duty on a specified list of instruments to one and a half times the amount chargeable immediately before commencement.
- The list of affected instruments was changed by the Indian Stamp (Tamil Nadu Amendment) Act, 1973 and again by the Indian Stamp (Tamil Nadu Amendment) Act, 1974.
- The entire provision containing that general increase was omitted by the Indian Stamp (Tamil Nadu Amendment) Act, 1975.
- The Act substituted higher stated amounts in several provisions and entries of the Indian Stamp Act, 1899, including specified parts of Articles 25, 61 and 62.
- An increase under the Act did not increase duty on certain instruments covered by specified clauses of the Indian Stamp Act, 1899 when those instruments had been executed before commencement.
Rules and legislative oversight
The Tamil Nadu Stamp (Increase of Duties) Act, 1962 inserted a requirement that rules made by the State Government under the Indian Stamp Act, 1899 generally take effect when published in the Official Gazette, unless a particular commencement day is stated. Rules must be placed before both Houses of the Legislature, which may modify or annul them without invalidating earlier action taken under them.
Added territories and existing rights
The Tamil Nadu Stamp (Increase of Duties) Act, 1962 extended the Indian Stamp Act, 1899 to the territories identified in the source as the added territories. Corresponding local laws were repealed, but earlier rights, liabilities, penalties, proceedings and actions were preserved. Existing appointments, notifications, rules, certificates and registrations continued until superseded under the extended law.
Practical caution
The supplied copy is provided by PRS Legislative Research, which states that it has not independently verified the contents and that principal Acts may not include later amendments. Readers should consult the latest government publication, gazette notification or relevant State department before relying on historical duty provisions.
This summary is generated from the source document to help you find what is relevant. The PDF above is authoritative. For advice on your own property, use LandLens One or speak to a qualified professional.
Common questions
Does the original fifty per cent stamp duty increase still appear in this Act?
No. The source states that the provision which originally charged listed instruments at one and a half times the earlier duty was omitted by the Indian Stamp (Tamil Nadu Amendment) Act, 1975.
Does the Tamil Nadu Stamp (Increase of Duties) Act, 1962 apply across Tamil Nadu?
Yes. The Act states that it extends to the whole of the State of Tamil Nadu.
Were instruments executed before commencement protected from some increases?
Yes. The Act provided that its increase would not raise the duty payable on certain instruments specified in the Indian Stamp Act, 1899 when they were executed before commencement.
Can I use this PRS copy to calculate stamp duty for a current property transaction?
The source warns that the text has not been independently verified and may not include subsequent amendments. It advises consulting the relevant State department, latest government publication or gazette notification and obtaining professional or legal advice.
