G.O. Ms. No. 34, Reduction of Registration Fee Payable under the Registration Act, 1908, 2023
The Commercial Taxes and Registration Department, Government of Tamil Nadu, issued G.O. Ms. No. 34 dated 30 March 2023 to amend the registration fee table under the Registration Act, 1908. From 1 April 2023, the relevant provision refers to deeds of sale instead of deeds of conveyance and replaces the fee of four rupees per hundred rupees or part thereof with two rupees per hundred rupees or part thereof.
What the notification changes
G.O. Ms. No. 34 dated 30 March 2023, issued by the Commercial Taxes and Registration Department, Government of Tamil Nadu, amends the Table of Fees originally published with the erstwhile Judicial Department Notification No. 177 dated 30 March 1909. The amendment was made under Section 78 of the Registration Act, 1908 and took effect on 1 April 2023.
The change is limited to the second proviso to clause (a) of Article 1 in that fee table. The Gazette page does not reproduce the complete proviso or the rest of Article 1.
Key provisions
G.O. Ms. No. 34 makes two textual changes in the relevant proviso:
- The expression "deeds of conveyance" is replaced with "deeds of sale".
- The expression "Rupees four per Rupees hundred or part thereof" is replaced with "Rupees two per Rupees hundred or part thereof".
- Both amendments came into force on 1 April 2023.
The notification therefore changes both the description of the relevant document and the registration fee stated in that particular proviso.
Who may be affected
G.O. Ms. No. 34 is relevant to buyers, sellers, document writers, advocates and registration professionals dealing with deeds of sale that fall within the amended second proviso to clause (a) of Article 1.
The supplied Gazette text does not set out the complete conditions of that proviso. It should not be read as saying that every deed of sale automatically qualifies for the two rupees per hundred rupees rate. Whether a particular transaction falls within the proviso cannot be determined from this page alone.
What the notification does not cover
G.O. Ms. No. 34 expressly changes the registration fee table. The Gazette text does not state that stamp duty is reduced or changed. It also does not explain the calculation base, exemptions, eligibility conditions or registration procedure beyond the two substitutions printed in the amendment.
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
When did the reduced registration fee take effect?
The amendment made by G.O. Ms. No. 34 came into force on 1 April 2023.
What fee expression was introduced for the relevant deeds of sale?
The notification substitutes two rupees per hundred rupees or part thereof for four rupees per hundred rupees or part thereof in the relevant proviso.
Does the reduced rate apply to every sale deed in Tamil Nadu?
The source does not say that it applies to every sale deed. It amends only the second proviso to clause (a) of Article 1, and the complete conditions of that proviso are not reproduced.
Does G.O. Ms. No. 34 reduce stamp duty?
The notification only states that it amends the registration fee table. It does not state that stamp duty is reduced or changed.
