Exemption in Respect of the Luxury Tax Payable by the Embassies or Consulates of Certain Countries Visiting Tamil Nadu under Tamil Nadu Tax on Luxuries Act, Variation to Notification
The Commercial Taxes and Registration Department, through G.O. Ms. No. 3, Commercial Taxes and Registration (C2), dated 12th January 2009, amended an earlier notification concerning luxury tax exemptions for embassies or consulates of certain countries visiting Tamil Nadu. The amendment removes the entry "(85) RUSSIA" from that earlier notification.
What the notification does
G.O. Ms. No. 3, Commercial Taxes and Registration (C2), dated 12th January 2009, was issued by the Commercial Taxes and Registration Department as a variation to an earlier notification. The Governor of Tamil Nadu made the variation using powers under sub-section (4) of Section 23-A of the Tamil Nadu Tax on Luxuries Act, 1981.
The only stated change is the omission of the item "(85) RUSSIA" from the earlier notification. No other country or provision is changed in the supplied text.
Earlier notification affected
The Commercial Taxes and Registration Department amendment applies to Notification No. II(2)/CTR/119(b-1)/2008. That earlier notification was published on pages 1 to 3 of Part II, Section 2 of the Tamil Nadu Government Gazette Extraordinary dated 29th February 2008.
The subject printed in the Gazette concerns exemption from luxury tax payable by the embassies or consulates of certain countries visiting Tamil Nadu. By removing Russia from the listed items, the amendment changes the earlier exemption notification specifically in relation to that country.
Who may be affected
The Commercial Taxes and Registration Department notification is directly relevant to:
- The embassy or consulates of Russia when visiting Tamil Nadu.
- Persons responsible for determining luxury tax treatment under the earlier exemption notification.
- Hotels or other parties dealing with luxury tax payable by the covered embassies or consulates.
The supplied text does not describe any change affecting land ownership, registration, planning permission, property boundaries or land use.
Key details
- Gazette reference: No. II(2)/CTR/22(d)/2009.
- Gazette publication: Tamil Nadu Government Gazette Extraordinary, No. 12, Part II, Section 2.
- Publication place and date: Chennai, Monday, 12th January 2009.
- Department: Commercial Taxes and Registration Department.
- Change made: the item "(85) RUSSIA" is omitted.
- Law cited: Tamil Nadu Tax on Luxuries Act, 1981.
The notification was printed and published by the Principal Secretary to Government and Director of Stationery and Printing, Chennai, on behalf of the Government of Tamil Nadu.
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Common questions
Does this notification concern land or property registration?
No land or property registration change is stated. The notification concerns luxury tax exemptions for embassies or consulates of certain countries visiting Tamil Nadu.
What exact change was made for Russia?
The entry "(85) RUSSIA" was omitted from the earlier Commercial Taxes and Registration Department notification.
Which earlier notification was amended?
The amendment applies to Notification No. II(2)/CTR/119(b-1)/2008, published in the Tamil Nadu Government Gazette Extraordinary dated 29th February 2008.
When was the amendment issued?
G.O. Ms. No. 3, Commercial Taxes and Registration (C2), was dated 12th January 2009 and published in the Tamil Nadu Government Gazette Extraordinary on that date.
