Remission of Stamp Duty Chargeable in Respect of Sale Deed to Be Executed in Favour of M/s. Worth Trust Relating to Sale of Land in Thiruvalam Road, Katpadi, Vellore District under the Indian Stamp Act
The Commercial Taxes and Registration Department issued G.O. Ms. No. 63, Commercial Taxes and Registration (J1), dated 8th September 2014, granting a specific stamp duty remission for a land sale in Thiruvalam Road, Katpadi, Vellore. The Governor of Tamil Nadu remitted the duty chargeable on the instrument of sale executed or to be executed in favour of M/s. Worth Trust for 999 square meters of land in the listed survey numbers.
What the notification does
The Commercial Taxes and Registration Department issued G.O. Ms. No. 63, Commercial Taxes and Registration (J1), dated 8th September 2014, to remit stamp duty on a particular instrument of sale in favour of M/s. Worth Trust. The remission was granted by the Governor of Tamil Nadu under clause (a) of sub-section (1) of Section 9 of the Indian Stamp Act, 1899.
The notification covers an instrument of sale that has already been executed or is to be executed. It does not announce a general stamp duty exemption for other buyers, trusts, properties or transactions.
Property covered
G.O. Ms. No. 63 applies to the sale of 999 square meters of land situated in Thiruvalam Road, Katpadi, Vellore. The land is identified by the following survey numbers:
- Survey Number 612/1G
- Survey Number 612/2A
- Survey Number 612/3B
- Survey Number 612/2B
- Survey Number 613/1B
- Survey Number 613/1C
- Survey Number 612/2I
- Survey Number 612/2J
The remission is tied to the instrument of sale in favour of M/s. Worth Trust and to the land identified in these survey numbers.
Who is affected
The stamp duty remission in G.O. Ms. No. 63 directly affects M/s. Worth Trust as the purchaser named in the instrument of sale. It is also relevant to the seller and to professionals handling the execution or registration of that particular sale instrument.
Other property buyers in Katpadi or Vellore are not included merely because their land is nearby. The notification identifies one purchaser, one stated land extent and a defined set of survey numbers.
Key points for property records
G.O. Ms. No. 63 should be matched against all of the following details before being treated as relevant:
- The purchaser must be M/s. Worth Trust.
- The document must be an instrument of sale.
- The property must be in Thiruvalam Road, Katpadi, Vellore.
- The stated extent is 999 square meters.
- The land must relate to the survey numbers listed in the notification.
The notification does not state the amount of duty remitted or provide a remission for unrelated sale deeds.
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 notification waive stamp duty for every land sale in Katpadi?
No. It remits duty only for the instrument of sale executed or to be executed in favour of M/s. Worth Trust for the specified land and survey numbers.
What is the extent of land covered by the remission?
The notification covers 999 square meters of land in Thiruvalam Road, Katpadi, Vellore.
Does the remission apply if the sale deed has already been executed?
Yes. The notification covers the instrument of sale executed or to be executed in favour of M/s. Worth Trust.
Does the notification state how much stamp duty was remitted?
No. The notification remits the duty chargeable under the Indian Stamp Act, 1899, but does not state an amount.