Tamil Nadu Government Gazette, Part II, Section 2, No. 31 (31 II 2 v2)

Property transaction covered

Commercial Taxes and Registration Department G.O. Ms. No. 129, dated 22nd July 2010, provides two connected remissions for eligible sale transactions. Notification No. II(2)/CTR/499/2010 remits stamp duty, while Notification No. II(2)/CTR/500/2010 remits the registration fee payable on the sale deed.

The remissions apply to instruments of sale executed in favour of Scheduled Caste women or Scheduled Tribe women who are beneficiaries under the Land Purchase Scheme for Scheduled Castes and Scheduled Tribes. The scheme is identified in the Gazette by G.O. Ms. No. 15, Adi Dravidar and Tribal Welfare (SCP) Department, dated 23rd January 2004.

Who is affected

Commercial Taxes and Registration Department G.O. Ms. No. 129 directly affects women beneficiaries purchasing land through the specified Land Purchase Scheme. It is also relevant to sellers, document writers, registration professionals and others handling an eligible first sale.

The Gazette does not provide a general remission for every property purchase by a Scheduled Caste or Scheduled Tribe buyer. It expressly limits the benefit to Scheduled Caste women or Scheduled Tribe women beneficiaries under the identified scheme.

Key provisions

Commercial Taxes and Registration Department G.O. Ms. No. 129 provides that:

• Stamp duty chargeable on the eligible instrument of sale is remitted.
• The registration fee payable on the eligible sale deed is remitted.
• Both remissions are limited to the first sale in favour of the beneficiary.
• Both notifications are deemed to have come into force on 19th July 2010.
• The Gazette does not state a monetary ceiling or remission amount in the supplied text.

Other notifications in the Gazette issue

The Tamil Nadu Government Gazette, Part II, Section 2, No. 31 also contains notifications from the Higher Education Department, Home Department, Labour and Employment Department, School Education Department, and Tourism and Culture Department. The listed Tourism and Culture Department matters declare the Bannerman Copper Plate at Pavali Village, Virudhunagar District, and the Brahmi Inscription at Jambai Village, Tirukkoilur Taluk, Villupuram District, as protected monuments.