Tamil Nadu Government Gazette Extraordinary, No. 127
The Government of Tamil Nadu published Tamil Nadu Government Gazette Extraordinary No. 127 on 15 May 2012 to place three Bills introduced in the Tamil Nadu Legislative Assembly before the public. The Bills amend value added tax schedules, bring samadhis, brindhavans and other public religious institutions within the proposed control of the Hindu Religious and Charitable Endowments Department, and authorise expenditure from the Consolidated Fund of the State. Property owners and buyers may be affected where land or buildings belong to an institution used for public religious worship.
What the Gazette contains
Tamil Nadu Government Gazette Extraordinary No. 127, published by the Government of Tamil Nadu on 15 May 2012, contains three Bills and their stated reasons. They are published for general information under the Tamil Nadu Legislative Assembly Rules.
Religious institutions and property
The Tamil Nadu Hindu Religious and Charitable Endowments (Amendment) Bill, 2012 was introduced on 15 May 2012. The Minister for the Hindu Religious and Charitable Endowments Department states that the proposal is intended to bring certain institutions under that Department's control and supervision.
Key proposals include:
- Expanding the meaning of religious institution to include a samadhi, brindhavan or another institution established or maintained for a religious purpose.
- Defining a samadhi as a place where the mortal remains of a guru, sadhu or saint are interred and the place is used for public religious worship.
- Defining a brindhavan as a place maintained in memory of a guru, sadhu or saint and used for public religious worship, excluding a samadhi.
- Treating regular worshippers, service attendees and persons receiving distributed gifts as persons having an interest in such institutions.
- Allowing commencement only on a date appointed by the State Government through notification.
The stated reason is that many samadhis and brindhavans attract worshippers, own substantial properties and were not effectively covered by existing controls. Buyers and professionals dealing with property held by such an institution should note the proposed expansion of departmental supervision. The text does not state that ownership of any property is automatically transferred.
Value added tax changes
The Tamil Nadu Value Added Tax (Sixth Amendment) Bill, 2012, associated with the portfolios of Commercial Taxes and Registration, Law, Courts and Prisons, is deemed to operate from 1 April 2012. It changes the First, Second and Fourth Schedules of the Tamil Nadu Value Added Tax Act, 2006.
The changes cover compact fluorescent lamps and tubes, electrically operated two wheelers, match splints and veneers, vegetable oils, oil cake, alcoholic liquors, agricultural equipment, irrigation equipment, handmade locks and insulin.
State expenditure
The Tamil Nadu Appropriation (No. 3) Bill, 2012 authorises the State Government to use money from the Consolidated Fund of the State for services and purposes of the financial year beginning 1 April 2012. The supplied schedule includes allocations for departments such as Stamps and Registration, Commercial Taxes, Agriculture and the administration of justice. It does not itself change land ownership, registration requirements or property rights.
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
Could a samadhi or brindhavan be treated as a religious institution?
Yes, under the Tamil Nadu Hindu Religious and Charitable Endowments (Amendment) Bill, 2012, if it is used as a place of public religious worship. Other institutions established or maintained for a religious purpose are also included.
Does the Gazette transfer property owned by a samadhi to the Government?
The supplied text does not provide for an automatic transfer of ownership. It proposes bringing qualifying institutions, including those owning substantial properties, under the control and supervision of the Hindu Religious and Charitable Endowments Department.
Did the religious endowments amendment take effect on 15 May 2012?
The Bill says it will come into force on a date appointed by the State Government through notification. The supplied text does not provide that commencement date.
Does the appropriation proposal change stamp duty or property registration rules?
No such change is stated. The Tamil Nadu Appropriation (No. 3) Bill, 2012 authorises State expenditure and includes an allocation for Stamps and Registration.
