primary law

Remission of Stamp Duty and Registration fee for registration of the Instruments of gift to be executed in favour of the Cancer Institute, Adyar, Chennai

The Commercial Taxes and Registration Department, through G.O. Ms. No. 25 dated 7 February 2018, grants specific stamp duty and registration fee remissions for gift instruments in favour of the Cancer Institute, Adyar, Chennai. The relief concerns agricultural properties in Soorapoondi Village, Gummidipoondi Taluk, and applies only to the named donors and scheduled properties.

Category
Gazette notifications
Pages
33
Status
In force
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What it governs

The Commercial Taxes and Registration Department issued G.O. Ms. No. 25 dated 7 February 2018 concerning proposed gifts of agricultural land to the Cancer Institute, Adyar, Chennai. The notifications name K.V. Subba Rao, K. Pramila Rani and Kola Krishna Mohan as donors.

The relief is tied to particular gift instruments and properties. It is not presented as a general exemption for land transactions in Soorapoondi Village or for donations to other organisations.

Relief for K.V. Subba Rao's gift

G.O. Ms. No. 25 dated 7 February 2018 contains two notifications relating to the gift instrument to be executed by K.V. Subba Rao in favour of the Cancer Institute:

  • Notification No. II(2)/CTR/225/2018 remits the stamp duty chargeable on the gift instrument.
  • Notification No. II(2)/CTR/226/2018 remits the registration fee payable on the gift instrument.
  • Both notifications cover the properties listed in Schedules I and II.

Schedule I describes agricultural lands measuring 17.27 acres. Schedule II describes agricultural lands measuring 15.18 acres. The lands are in No. 10, Soorapoondi Village, Gummidipoondi Taluk, Thiruvallur District, within the Gummidipoondi Registration Sub-District and North Chennai Registration District.

Other named donors

G.O. Ms. No. 25 dated 7 February 2018 also records stamp duty remission for gift instruments involving other named donors:

  • Notification No. II(2)/CTR/227/2018 covers a gift to be executed by K. Pramila Rani, wife of K.V. Subba Rao, in favour of the Cancer Institute.
  • The supplied notification text also records stamp duty remission for a gift by Kola Krishna Mohan, represented by his power of attorney and father, K.V. Subba Rao, to the Cancer Institute.
  • Kola Krishna Mohan's scheduled property is agricultural land in Soorapoondi Village within the same taluk and registration areas. The supplied text begins its survey details with Survey Nos. 33/13 and 33/14.

Who should check this

A buyer, title examiner or registration professional dealing with the listed survey lands should note that the notifications concern duty and fee relief for specified gifts to the Cancer Institute. Eligibility depends on the named donor, recipient, instrument type and scheduled property matching the notification.

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 this exemption apply to an ordinary sale of land in Soorapoondi Village?

No. G.O. Ms. No. 25 dated 7 February 2018 applies to specified gift instruments by named donors in favour of the Cancer Institute, Adyar, Chennai.

Are both stamp duty and registration fee remitted for K.V. Subba Rao's gift?

Yes. Notification No. II(2)/CTR/225/2018 remits stamp duty, and Notification No. II(2)/CTR/226/2018 remits the registration fee for his scheduled gift to the Cancer Institute.

Where are the properties covered by K.V. Subba Rao's notifications?

They are agricultural lands in No. 10, Soorapoondi Village, Gummidipoondi Taluk, Thiruvallur District, within the Gummidipoondi Registration Sub-District and North Chennai Registration District.

Does the remission automatically cover every property owned by the named donors?

No. The notifications link the relief to the properties specified in their schedules and to gift instruments in favour of the Cancer Institute.