Notifications by Government, Part II, Section 2, No. 38, 26 September 2012

What this gazette contains

The Tamil Nadu Government Gazette, Part II, Section 2, No. 38, published on 26 September 2012, publishes several government notifications that may matter to buyers, owners and professionals dealing with tax, land acquisition and planning permissions.

Value Added Tax exemptions for State Police canteens

The Commercial Taxes and Registration Department issued Government Order Ms. No. 121, Commercial Taxes and Registration (B2), dated 11 September 2012.

Key points are:

• Tax exemption is given on sale of goods, except petrol, diesel, cement, liquor and alcoholic beverages, to specified State Police canteens in Tamil Nadu.
• The canteens named are at RC, Avadi, Chennai, Tamil Nadu Special Police I Battalion, Trichy, and Tamil Nadu Special Police VI Battalion, Madurai, and also canteens to be established on the lines of the Central Police Canteen network.
• The benefit is for serving and retired Tamil Nadu State Police personnel, and serving, retired and deceased uniformed personnel of Fire and Rescue Services and Prisons Department and their families.
• The selling dealer must obtain and produce a certificate signed by the purchaser.
• The State Police canteen must file the annual return before the Assessing Authority.
• The notification expressly says it supersedes an earlier Commercial Taxes and Registration Department notification published on 1 March 2011.
• A second notification under the same Government Order exempts the tax payable by the State Police canteens on their sales to the eligible personnel and families in Tamil Nadu.
• Both exemptions are deemed to have come into force on 8 June 2012.

Consolidated stamp duty for insurance policies

The Commercial Taxes and Registration Department issued Government Order Rt. No. 782, Commercial Taxes and Registration (J1), dated 5 September 2012.

• The Governor of Tamil Nadu provides for consolidation of stamp duty chargeable on issue of policies by Star Health and Allied Insurance Co., Ltd. through its branches in Tamil Nadu.
• The notification states the consolidated duty amount and the period for which it applies.

Land acquisition for highways in Vellore District

The Highways and Minor Ports Department issued Government Order (D) No. 155, Highways and Minor Ports (HQ2), dated 27 August 2012, and Government Order (D) No. 156, Highways and Minor Ports (HQ2), dated 31 August 2012.

• Lands in Thengal Village, Wallajah Taluk, Vellore District are acquired for approach road works for a bridge across the Palar River connecting Thengal and Melvisharam villages.
• Lands in Novlock Village, Wallajah Taluk, Vellore District are also acquired for the same highways purpose.
• The gazette gives survey numbers, extents and names of owners or interested persons.
• The plans are kept in the office of the Tahsildar, Wallajah, Vellore District, for inspection during office hours.
• Compensation is to be paid from funds controlled or managed by the Chief Engineer, NABARD and Rural Roads, Highways Department, Chennai.

Planning exemptions in Chennai Metropolitan Area

Notifications under the Tamil Nadu Town and Country Planning Act grant project specific exemptions.

• A residential building at Door No. 12/8, Nawab Habee Bullah, 2nd Street, Thousand Lights, Chennai 6 is exempted from several Second Master Plan requirements, including front, side and rear setbacks, floor space index, height, parking, driveway and turning radius.
• A commercial and residential building at survey numbers 93/1A1A, 93/1B and 93/1J of Paruthipattu Village, Avadi, Chennai is exempted from rules on plot frontage and side setback.
• The Paruthipattu notification also states that the unauthorized subdivision of the plot may be regularized and planning permission may be issued by the authority mentioned in the text.