Tamil Nadu Government Gazette, No. 44, Part II, Section 2, 2 November 2022
The Government of Tamil Nadu published Gazette No. 44, Part II, Section 2 on 2 November 2022, containing Commercial Taxes and Registration Department G.O. (Rt.) Nos. 341 to 344, 355, 356, 365, 372, 376, 377, 382, 395 to 397 and 399, dated from 27 July 2022 to 7 September 2022, and Home Department G.O. Ms. Nos. 744 and 745, both dated 12 October 2022. The notifications mainly consolidate stamp duty payable on insurance policies, amend Notification No. II(2)/CTR/252/2022, and address court jurisdiction and the District Munsif-cum-Judicial Magistrate Court at K.V. Kuppam in Vellore District.
What the Gazette covers
Tamil Nadu Government Gazette No. 44, Part II, Section 2 publishes notifications affecting insurance companies and court administration. The supplied text does not announce a change to land ownership, land use, property registration charges or property document requirements.
The Commercial Taxes and Registration Department notifications use powers under the Indian Stamp Act, 1899 to consolidate stamp duty chargeable on insurance policies. Consolidation sets a single duty amount for policies issued by a named office during a stated period.
Insurance stamp duty notifications
The Commercial Taxes and Registration Department orders include:
- G.O. (Rt.) No. 343, dated 27 July 2022, Rs. 50,000 for New India Assurance Company Limited, Kanchipuram and six other offices, from 1 July 2022 to 30 June 2023.
- G.O. (Rt.) No. 344, dated 27 July 2022, Rs. 20,000 for its Tambaram office, from 1 July 2022 to 31 December 2022.
- G.O. (Rt.) Nos. 356, 376, 395, 396, 397 and 399 cover New India Assurance Company Limited offices at Tarapore Towers, NSC Bose Road, Purasawalkam High Road, the Regional Office at Madurai, Madurantakam and Rani Seethai Hall.
- G.O. (Rt.) Nos. 341, 355, 365, 372 and 377 cover Life Insurance Corporation of India offices at Vellore, Anna Nagar, Thanjavur, Coimbatore and Tirunelveli.
- G.O. (Rt.) No. 382, dated 30 August 2022, consolidates Rs. 80,00,000 for policies issued by Cholamandalam MS General Insurance Company Limited, Chennai, from 19 August 2022 to 31 December 2022.
G.O. (Rt.) No. 342, dated 27 July 2022, amends Notification No. II(2)/CTR/252/2022. It replaces Rs. 1,00,000 with Rs. 1,25,000 and replaces 30 September 2022 with 31 March 2023.
Court administration in Vellore District
Home Department G.O. Ms. No. 744, dated 12 October 2022, gives the Subordinate Judge's Court at Katpadi original and appellate jurisdiction over the District Munsif's Court at K.V. Kuppam. The jurisdiction begins when the District Munsif assumes charge at K.V. Kuppam.
Home Department G.O. Ms. No. 745, dated 12 October 2022, concerns constitution of a District Munsif-cum-Judicial Magistrate Court at K.V. Kuppam under the Code of Criminal Procedure.
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Common questions
Does this Gazette change my land ownership or property registration requirements?
The supplied notifications do not announce any change to land ownership, land use, property registration charges or property document requirements. They concern consolidated stamp duty on insurance policies and court administration.
Do the consolidated insurance stamp duty amounts apply directly to an individual property buyer?
The notifications identify particular insurance companies and offices as the issuers of policies covered by the consolidated duty. They do not set a property purchase fee for individual buyers.
Which court has jurisdiction over the District Munsif's Court at K.V. Kuppam?
Home Department G.O. Ms. No. 744, dated 12 October 2022, gives the Subordinate Judge's Court at Katpadi original and appellate jurisdiction over the District Munsif's Court at K.V. Kuppam. It takes effect when the District Munsif assumes charge there.
Was an earlier insurance stamp duty notification amended?
Yes. Commercial Taxes and Registration Department G.O. (Rt.) No. 342, dated 27 July 2022, amends Notification No. II(2)/CTR/252/2022 by changing the amount to Rs. 1,25,000 and the end date to 31 March 2023.
