Amendments to the Tamil Nadu Assessment and Collection of Amount for Exemption of Buildings Rules, 2017 and Guidelines for the Exemption of Buildings, 2017
The Housing and Urban Development Department, through G.O. Ms. No. 90 and G.O. Ms. No. 91, both dated 2nd July 2021, amended the 2017 rules and guidelines for exemption of buildings in Tamil Nadu. Both amendments replace the words “within forty eight months” with “within fifty one months”, extending the period stated in the specified provisions.
What the notifications change
The Housing and Urban Development Department issued two linked amendments on 2nd July 2021. Both make the same limited wording change, increasing a period from forty eight months to fifty one months.
- G.O. Ms. No. 90, Housing and Urban Development Department [UD4(1)], amends the Tamil Nadu Assessment and Collection of Amount for Exemption of Buildings Rules, 2017.
- G.O. Ms. No. 91, Housing and Urban Development Department [UD4(1)], amends the Guidelines for the Exemption of Buildings, 2017.
- The amendments were published in the Tamil Nadu Government Gazette Extraordinary on 2nd July 2021.
Amendment to the 2017 rules
G.O. Ms. No. 90 changes rule 3, clause (ix), sub-clause (a), of the Tamil Nadu Assessment and Collection of Amount for Exemption of Buildings Rules, 2017. In that provision, the words “within forty eight months” are replaced with “within fifty one months”.
The notification identifies the amendment as No. SRO A-14(b-1)/2021. It states that the Governor of Tamil Nadu made the amendment using powers under clause (bb) of sub-section (2) of Section 122, read with Section 113C, of the Tamil Nadu Town and Country Planning Act, 1971.
Amendment to the 2017 guidelines
G.O. Ms. No. 91 changes guideline number 4 of the Guidelines for the Exemption of Buildings, 2017. The words “within forty eight months” are replaced with “within fifty one months”.
The notification identifies the amendment as No. SRO A-14(b-2)/2021. It states that the Governor of Tamil Nadu made the amendment using powers under Section 113-C of the Tamil Nadu Town and Country Planning Act, 1971.
Who may be affected
The amendments are relevant to people dealing with assessment, collection of amounts, or applications under the 2017 building exemption rules and guidelines. Property owners, buyers and professionals relying on the affected provisions should read the applicable period as fifty one months rather than forty eight months.
The Gazette page does not reproduce the surrounding provisions or explain the event from which the fifty one months is calculated. That detail must be checked in the relevant 2017 rules or guidelines.
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
What period now applies under the amended provisions?
The specified provisions now say “within fifty one months” instead of “within forty eight months”.
Which building exemption documents were amended?
The amendments affect the Tamil Nadu Assessment and Collection of Amount for Exemption of Buildings Rules, 2017 and the Guidelines for the Exemption of Buildings, 2017.
When were these amendments issued?
G.O. Ms. No. 90 and G.O. Ms. No. 91 were both issued by the Housing and Urban Development Department on 2nd July 2021.
From what event is the fifty one month period calculated?
The Gazette page does not state the starting event. It only substitutes fifty one months for forty eight months in the identified rule and guideline.
