G.O. Ms. No. 119, Amendments to Duty Remission and Registration Fees, 2010
The Government of Tamil Nadu, Commercial Taxes and Registration Department, issued G.O. Ms. No. 119, Commercial Taxes and Registration (J1), dated 5th July 2010, amending an earlier stamp duty remission notification and the registration fee table. The amendments replace the amount of Rs.3000 with Rs.5000 and came into force on 6th July 2010.
What the notification covers
G.O. Ms. No. 119, Commercial Taxes and Registration (J1), dated 5th July 2010, contains two amendments connected with transactions and registration involving immovable property. Both were published in the Tamil Nadu Government Gazette Extraordinary by the Government of Tamil Nadu, Commercial Taxes and Registration Department.
The first amendment concerns remission of stamp duty on instruments of sale involving the transfer of immovable property for certain value. The second amendment changes an amount in the table of fees under the Registration Act, 1908.
Changes to stamp duty remission
The stamp duty amendment was made using the power under clause (a) of sub-section (1) of Section 9 of the Indian Stamp Act, 1899. It amends Commercial Taxes Department Notification No. II(2)/CT/1582/98, published in the Tamil Nadu Government Gazette dated 12th August 1998.
Key points are:
- The earlier notification concerns remission of duty chargeable on instruments of sale involving transfer of immovable property for certain value.
- The expression Rs.3000, stated as Rupees three thousand only, is replaced by Rs.5000, stated as Rupees five thousand only.
- The amendment came into force on 6th July 2010.
Changes to registration fees
The registration fee amendment was made using the power under Section 78 of the Registration Act, 1908. It amends the table of fees originally published with Judicial Department Notification No. 177, dated 30th March 1909, as subsequently amended.
Key points are:
- The change applies specifically to Article 1, clause (k), item (c-89) of the table of fees.
- The amount Rs.3000, stated as Rupees three thousand only, is replaced by Rs.5000, stated as Rupees five thousand only.
- The amendment came into force on 6th July 2010.
Who may be affected
G.O. Ms. No. 119 may affect parties using the identified stamp duty remission for qualifying instruments of sale involving immovable property. It may also affect people whose registration falls within Article 1, clause (k), item (c-89) of the fee table. The notification does not state that the Rs.5000 amount applies to every property sale or every registration service.
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Common questions
When did the revised amounts take effect?
Both amendments came into force on 6th July 2010.
What amount was changed by G.O. Ms. No. 119?
The amount Rs.3000 was replaced with Rs.5000 in the earlier stamp duty remission notification and in the specified registration fee table item.
Does the Rs.5000 amount apply to every property registration?
The notification does not say that it applies to every registration. The registration fee change is limited to Article 1, clause (k), item (c-89) of the table of fees.
Which earlier stamp duty notification was amended?
Commercial Taxes Department Notification No. II(2)/CT/1582/98, published in the Tamil Nadu Government Gazette dated 12th August 1998, was amended.
