Indian Stamp (Tamil Nadu Fourth Amendment) Act, 2012
The Government of Tamil Nadu, Law Department, published the Indian Stamp (Tamil Nadu Fourth Amendment) Act, 2012 in Tamil Nadu Government Gazette Extraordinary Number 197 on 10 July 2013, with no separate government order number printed. The Act amends section 9(1)(b) of the Indian Stamp Act, 1899 in Tamil Nadu by adding notes or memoranda sent by brokers or agents to their principals about purchases or sales, and it takes effect only from a date appointed by the State Government through a notification.
What the Act does
The Indian Stamp (Tamil Nadu Fourth Amendment) Act, 2012 changes the Indian Stamp Act, 1899 as it applies in Tamil Nadu. It inserts an additional category into section 9(1)(b), immediately after the words referring to other marketable securities.
The inserted category is a note or memorandum sent by a broker or agent to the broker's or agent's principal, informing that principal of a purchase or sale made on the principal's account.
Area and commencement
The Indian Stamp (Tamil Nadu Fourth Amendment) Act, 2012:
- Extends to the whole of Tamil Nadu.
- Does not state a fixed commencement date.
- Comes into force on a date appointed by the State Government through a notification.
The Gazette records that the Tamil Nadu Legislative Assembly enacted the amendment and that the President gave assent on 27 June 2013. Publication took place in Tamil Nadu Government Gazette Extraordinary Number 197 on 10 July 2013. The Gazette page does not provide the later notification appointing the commencement date.
Who may be affected
The Indian Stamp (Tamil Nadu Fourth Amendment) Act, 2012 is relevant to:
- Brokers who send a note or memorandum to a principal about a purchase or sale.
- Agents who send such a communication to a principal.
- Principals whose purchases or sales are reported through these notes or memoranda.
- Professionals reviewing stamp law treatment under section 9(1)(b) of the Indian Stamp Act, 1899 in Tamil Nadu.
The text does not limit the added wording to land or buildings. It also does not state that every property sale agreement or property document is covered. Property buyers and owners should therefore not treat the amendment as a general change to all property transaction documents.
What the Gazette does not specify
The Indian Stamp (Tamil Nadu Fourth Amendment) Act, 2012 does not specify:
- A stamp duty rate or fee.
- A fixed date on which the amendment began operating.
- A separate government order number.
- Any wider amendment to the Indian Stamp Act, 1899 beyond the stated insertion in section 9(1)(b).
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 amendment apply throughout Tamil Nadu?
Yes. The Indian Stamp (Tamil Nadu Fourth Amendment) Act, 2012 expressly extends to the whole of Tamil Nadu.
Did the amendment take effect on 10 July 2013?
The Gazette does not say that 10 July 2013 was the commencement date. It states that the Act comes into force on a date appointed by the State Government through a notification.
Does the Act change a stamp duty rate or fee?
No rate or fee is stated in the Gazette text. The amendment only inserts wording concerning a broker's or agent's note or memorandum about a purchase or sale.
Does this amendment automatically cover my property sale document?
The text does not specifically say that all property sale documents are covered. It refers to a note or memorandum sent by a broker or agent to a principal about a purchase or sale made on the principal's account.
