Tamil Nadu Government Gazette, Part II, Section 2, No. 29 (29 II 2)
The Government of Tamil Nadu published Tamil Nadu Government Gazette, Part II, Section 2, No. 29 on 19 July 2017, containing notifications from several Secretariat departments, including property related measures on stamp duty, registration fees and the declaration of specified villages in Cuddalore and Nagapattinam districts as a local planning area. The Commercial Taxes and Registration Department, through G.O. Ms. No. 56 dated 29 June 2017, replaced an earlier stamp duty notification and granted stamp duty and registration fee relief for property given to the Government or a local authority for a public purpose.
What the Gazette covers
Tamil Nadu Government Gazette, Part II, Section 2, No. 29 was published by the Government of Tamil Nadu on 19 July 2017. It contains separate notifications from the Agriculture Department, Commercial Taxes and Registration Department, Home Department, Housing and Urban Development Department, Law Department, and Labour and Employment Department.
For property owners and professionals, the main relevant subjects are relief from stamp duty and registration fees, and a local planning area declaration covering specified villages.
Property given for a public purpose
The Commercial Taxes and Registration Department issued G.O. Ms. No. 56 dated 29 June 2017. Its three notifications provide that:
- Stamp duty is remitted for an instrument executed in favour of the Government of Tamil Nadu or any local authority in Tamil Nadu, where property is given for a public purpose.
- The stamp duty notification is treated as having taken effect from 3 December 1997.
- The stamp duty notification supersedes Commercial Taxes and Religious Endowments Department Notification No. II(2)/CTRE/2414/1997, published on 3 December 1997.
- Item (C92) in clause (K) of Article 1 of the registration fee table is omitted.
- Registration fees are remitted for an instrument executed in favour of the Government of Tamil Nadu or any local authority in Tamil Nadu, where property is given for a public purpose.
- The registration fee remission is treated as having taken effect from 12 March 1998.
The relief is therefore tied to both the recipient and the purpose. The recipient must be the Government or a local authority in Tamil Nadu, and the property must be given for a public purpose.
Local planning area declaration
The Housing and Urban Development Department notification declares the delineation of certain villages in Cuddalore and Nagapattinam districts as the Petroleum, Chemicals and Petrochemicals Investment Region Local Planning Area.
The visible village schedule includes places in Cuddalore, Bhuvanagiri and Chidambaram, including Tiruchchopuram, Kambalimedu, Alappakkam, Kayalpattu, Periyappattu, Parangipettai, Mel Anuvambattu, Vallampadugai and Kil Anuvambattu. The declaration concerns specified villages rather than every property in the two districts.
Other notifications
The Gazette also covers a Seeds Act appellate authority, consolidated stamp duty for certain insurance policies and bank bonds, police medals, an Official Receiver appointment, notaries, provident fund exemption, the Tamil Nadu Labour Welfare Board and labour court matters.
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
Is every transfer of property exempt from stamp duty under G.O. Ms. No. 56?
No. The exemption applies to an instrument executed in favour of the Government or a local authority in Tamil Nadu where the property is given for a public purpose.
Does the relief cover registration fees as well as stamp duty?
Yes. G.O. Ms. No. 56 dated 29 June 2017 contains separate notifications remitting stamp duty and registration fees for qualifying instruments.
Did the stamp duty notification replace an earlier notification?
Yes. It supersedes Commercial Taxes and Religious Endowments Department Notification No. II(2)/CTRE/2414/1997, published on 3 December 1997.
Are all villages in Cuddalore and Nagapattinam districts included in the local planning area?
No. The Housing and Urban Development Department notification refers only to certain delineated villages in those districts.
