Remission of Duty Chargeable in Respect of Issue of Certified Copies of Registered Documents as Provided for Certain Period under the Indian Stamp Act
The Commercial Taxes and Registration Department, Government of Tamil Nadu, issued G.O. (Ms.) No. 120, Commercial Taxes and Registration (J1), dated 7 December 2015, remitting the duty and fee for obtaining certified copies of registered documents through applications under section 57(5) of the Registration Act, 1908. The remission was in force only from 14 December 2015 to 27 December 2015, with both dates included.
What the notification did
G.O. (Ms.) No. 120, Commercial Taxes and Registration (J1), dated 7 December 2015, provided temporary relief from two charges connected with certified copies of registered documents. The Government of Tamil Nadu published separate notifications covering duty under the Indian Stamp Act, 1899, and fees under the Registration Act, 1908.
The relief applied from 14 December 2015 to 27 December 2015, with both dates included. It therefore does not provide an ongoing remission for applications made outside that period.
Charges covered
The notifications provided the following remissions:
- Duty chargeable under the Indian Stamp Act, 1899, for issuing certified copies of registered documents provided under section 57(5) of the Registration Act, 1908.
- Fees payable under the Registration Act, 1908, for applications made under section 57(5) to obtain certified copies of registered documents.
The duty remission was issued using the Governor of Tamil Nadu's powers under the Indian Stamp Act, 1899. The fee remission was issued using the Governor's powers under the Registration Act, 1908, based on the opinion that it was necessary in the public interest.
Who was affected
G.O. (Ms.) No. 120 affected people who applied under section 57(5) of the Registration Act, 1908, for certified copies of registered documents during the specified period. This could include a property buyer, owner or professional seeking an official certified copy of a registered document.
The source does not specify any particular type of registered document or restrict the remission to a named category of applicant. It also does not state the amount of duty or fee that would otherwise have been payable.
Practical effect now
The remission was expressly limited to the period ending on 27 December 2015. A person reviewing an older certified copy application can use the application date to assess whether the temporary relief applied. The notification itself gives no remission for later applications.
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Common questions
Did the notification waive both stamp duty and the application fee for certified copies?
Yes. Separate notifications under G.O. (Ms.) No. 120 remitted the duty under the Indian Stamp Act, 1899, and the fee under the Registration Act, 1908, for the covered certified copy applications.
What dates were covered by the remission?
The remission was in force from 14 December 2015 to 27 December 2015, with both dates included.
Does the remission still apply to a new certified copy application?
No. The notification limited the remission to the period ending on 27 December 2015.
Which applications qualified for the relief?
The relief covered applications under section 57(5) of the Registration Act, 1908, for obtaining certified copies of registered documents.
