Notifications on stamp duty, luxury tax exemption and police station jurisdictions

What this gazette contains

The Tamil Nadu Government Gazette, Part II, Section 2, published on July 27, 2011, includes several notifications that affect specific organisations and specific local areas. For most property buyers and owners, the practical part is the Home Department notifications that shift certain streets, colonies, villages and survey fields from one police station to another.

Commercial Taxes and Registration Department notifications

Consolidated stamp duty for Life Insurance Corporation of India

Government Order Rt. No. 323, Commercial Taxes and Registration Department, dated 8th July 2011, provides for payment of consolidated stamp duty under the Indian Stamp Act, 1899 for policies issued by the Life Insurance Corporation of India through its branches in the State of Tamil Nadu.

Key point:

• A consolidated duty of Rs. 75,00,000 is provided for the period from 1st July 2011 to 30th September 2011.

Luxury tax exemption for Asian Development Bank employees

Government Order Ms. No. 83, Commercial Taxes and Registration Department, dated 13th July 2011, grants exemption under the Tamil Nadu Tax on Luxuries Act, 1981 in respect of tax on luxury provided in a hotel in Tamil Nadu, payable by employees of the Asian Development Bank.

Key points:

• The exemption applies only to hotel luxury tax payable by employees of the Asian Development Bank.
• The Asian Development Bank must issue a certificate of stay to the hotel.
• The certificate must quote the notification number, the employee's name and the period of stay.

Home Department notifications on police station jurisdiction

The Home Department issued notifications changing the local jurisdiction of newly upgraded police stations.

Tiruchirappalli city

• Government Order Ms. No. 304, Home Department, dated 6th June 2011, moves listed areas from Cantonment Police Station, Tiruchirappalli to Sessions Court Police Station, Tiruchirappalli.
• Government Order Ms. No. 314, Home Department, dated 8th June 2011, moves listed areas from Thillai Nagar Police Station and Woraiyur Police Station to Government Hospital Police Station, Tiruchirappalli.

Coimbatore district

• Government Order Ms. No. 305, Home Department, dated 6th June 2011, moves listed areas from Kottur Police Station to Aliyar Police Station.
• The schedule includes named localities in Angalakurichi, Arthanaripalayam, Kambalapatti, Nallur and Jallipatti, and also certain survey fields in Kottur Revenue Village on the southern side.

Chennai district

• Government Order Ms. No. 373, Home Department, dated 7th July 2011, moves listed local areas in Ramapuram from R-9 Valasaravakkam Police Station to Royala Nagar Police Station.

Why this may matter to you

If your property, office, hotel or project site is in one of the listed local areas, your police station jurisdiction may have changed from the effective date stated in the relevant notification. That can affect where complaints, verification requests and local police related matters are handled.