Tamil Nadu Government Gazette Extraordinary No. 368
The Government of Tamil Nadu, Law Department, published Tamil Nadu Government Gazette Extraordinary No. 368 on 27 September 2011, containing eight Acts numbered 23 to 30 of 2011 that amend tax, societies registration and entertainment tax laws, and provide for settlement of sales tax arrears. The supplied text contains no amendment to land ownership, registration, planning or land use law, but it may affect registered societies, dealers, direct to home service providers and Indian Premier League cricket tournament proprietors.
What the gazette contains
The Government of Tamil Nadu, Law Department, published Tamil Nadu Government Gazette Extraordinary No. 368 on 27 September 2011. It lists the Tamil Nadu Value Added Tax Amendment Acts numbered 23, 26, 27, 28 and 30 of 2011, the Tamil Nadu Societies Registration (Amendment) Act, 2011, the Tamil Nadu Entertainments Tax (Second Amendment) Act, 2011, and the Tamil Nadu Sales Tax (Settlement of Arrears) Act.
Relevance to property matters
Tamil Nadu Government Gazette Extraordinary No. 368 does not, in the supplied text, change land ownership, property registration, planning permission, building controls or land use. A property buyer or owner is therefore not directly affected merely because of a property transaction. The provisions may still matter where a property is owned or used by a registered society, dealer, entertainment business or other affected operator.
Key provisions in the supplied text
- The Tamil Nadu Value Added Tax (Amendment) Act, 2011 replaces references to an Assistant Commercial Tax Officer with Deputy Commercial Tax Officer in several provisions. It defines a Deputy Commercial Tax Officer as a person appointed by the Commissioner by name or by virtue of office. It is deemed to have come into force on 26 August 2010.
- The Tamil Nadu Societies Registration (Amendment) Act, 2011 increases multiple fees in the Schedule. These include fees for registration and other society related services, with copying changed from a charge based on each hundred words to ten rupees per page. It will commence on a date appointed by State Government notification.
- The Tamil Nadu Entertainments Tax (Second Amendment) Act, 2011 brings direct to home services and cricket tournaments conducted by the Indian Premier League within the entertainment tax framework. It imposes tax at thirty per cent of specified direct to home gross charges and twenty five per cent of the gross payment for admission to an Indian Premier League cricket tournament.
- The Tamil Nadu Value Added Tax (Second Amendment) Act, 2011 provides for a State Level Authority for Clarification and Advance Ruling, comprising the Commissioner of Commercial Taxes and two Additional Commissioners. A registered dealer may apply for clarification concerning a tax rate.
The gazette also lists four further value added tax amendment Acts and the Tamil Nadu Sales Tax (Settlement of Arrears) Act, but their detailed provisions are not included in the supplied text.
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
Does Tamil Nadu Government Gazette Extraordinary No. 368 change land or property rules?
No land ownership, property registration, planning or land use change appears in the supplied text. The gazette deals with taxation, societies registration and settlement of sales tax arrears.
Could the gazette affect a society that owns property?
Yes. The Tamil Nadu Societies Registration (Amendment) Act, 2011 increases several fees under the societies registration law, although it commences only on a date appointed by State Government notification.
When did the first value added tax amendment take effect?
The Tamil Nadu Value Added Tax (Amendment) Act, 2011 is deemed to have come into force on 26 August 2010.
Who can seek a value added tax clarification or advance ruling?
The supplied text allows a registered dealer to apply to the State Level Authority for Clarification and Advance Ruling on a point concerning the rate of tax.
