G.O. Ms. No. 149, Notifications under the Indian Stamp Act, 2025
The Commercial Taxes and Registration Department issued G.O. Ms. No. 149, Commercial Taxes and Registration (J1), dated 17 October 2025, to remit stamp duty on sale instruments executed in favour of the Tamil Nadu Urban Habitat Development Board for specified schemes on temple and private lands. The notification supersedes Commercial Taxes and Registration Department Notification No.II(2)/CTR/713/2009 and is deemed to have come into force on 10 December 2009.
What the notification does
G.O. Ms. No. 149, Commercial Taxes and Registration (J1), dated 17 October 2025, remits stamp duty of Rs.9,56,81,006 under the Indian Stamp Act, 1899. The remission applies to instruments of sale executed in favour of the Tamil Nadu Urban Habitat Development Board for schemes implemented by the Board on temple and private lands.
The Commercial Taxes and Registration Department notification supersedes Notification No.II(2)/CTR/713/2009, published in the Tamil Nadu Government Gazette dated 30 December 2009. The replacement notification is deemed to have come into force on 10 December 2009.
Land and schemes covered
The remission is limited to the schemes, villages and survey numbers listed in the notification. The listed schemes are:
- KSS Madam, Perambur.
- Chetty Thottam, Tondiarpet.
- Pappan Ali Thottam, Tondiarpet.
- Natesan Nagar, Veperi.
- Chezhan Nagar, Palavakkam.
- Kamaraj Nagar and Marudeeswarar Nagar, Thiruvanmiyur.
- Vazhai Thoppu, Mambalam.
- Kamaraj Nagar, Erukkencheri.
- Anandanayagi Nagar, Tondiarpet.
- Kandapillai Street, Perambur.
- Gothamedu, Saidapet.
- Earneeswarar Nagar, Ernavur.
- Perumal Koil Thottam, Arumbakkam.
- Pycraft Nagar, Mylapore.
- Govindapuram, Perambur.
- Alamarathumedu, Erode.
Each entry is tied to the survey number or numbers printed in the notification. Inclusion of a scheme name or village alone is not enough to establish that a particular parcel is covered.
Who may be affected
G.O. Ms. No. 149 directly concerns the Tamil Nadu Urban Habitat Development Board and parties executing the identified sale instruments in its favour. Owners, occupants, buyers and professionals dealing with land in a listed scheme should compare the property survey number with the notification table.
The notification grants a stamp duty remission for specified transfers to the Tamil Nadu Urban Habitat Development Board. It does not state that every private sale, later resale or transaction within the named villages receives the same remission.
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 the stamp duty remission apply to every property in the listed villages?
No. The notification limits the remission to Tamil Nadu Urban Habitat Development Board schemes on the temple and private lands identified by the listed survey numbers.
Who must receive the property for the remission to apply?
The sale instrument must be executed in favour of the Tamil Nadu Urban Habitat Development Board for one of the specified schemes.
How much stamp duty is remitted?
G.O. Ms. No. 149 remits stamp duty amounting to Rs.9,56,81,006 for the covered instruments of sale.
From what date does the notification operate?
The notification is deemed to have come into force on 10 December 2009, although G.O. Ms. No. 149 is dated 17 October 2025.
