Part II, Section 2 Notifications, 11 December 2024
The Government of Tamil Nadu published these Tamil Nadu Government Gazette Part II, Section 2 notifications on 11 December 2024, covering orders from the Commercial Taxes and Registration Department and the Home Department. For land and property readers, the main points are stamp duty remissions for Data Centre Policy allotments, an amendment extending an earlier stamp duty notification, creation of a District Munsif-cum-Judicial Magistrate Court and Judicial Magistrate Court at Thisayanvilai, and attachment of properties of Messrs Makkal Promoters, Tiruppur District under the Tamil Nadu Protection of Interests of Depositors (in Financial Establishments) Act, 1997.
What this Gazette contains
The Tamil Nadu Government Gazette, Part II, Section 2, published by authority on 11 December 2024, carries several notifications issued by Secretariat Departments. In the pages provided, the relevant notifications come mainly from the Commercial Taxes and Registration Department and the Home Department.
What may matter for property buyers and owners
These notifications affect property related transactions in limited, specific situations:
- stamp duty relief for sale or lease instruments executed under the Data Centre Policy of Tamil Nadu, 2021
- an amendment to an earlier stamp duty notification under the Indian Stamp Act, 1899
- court reorganisation at Thisayanvilai in Tirunelveli District
- attachment of movable and immovable properties of Messrs Makkal Promoters, Tiruppur District
Stamp duty relief for Data Centre Policy allotments
Government Order Ms. No. 133, Commercial Taxes and Registration (J1), dated 8 November 2024, published as Notification No. II(2)/CTR/1151/2024 and Notification No. II(2)/CTR/1152/2024, grants remission of stamp duty under the Indian Stamp Act, 1899 for certain sale or lease instruments.
Key points from the text:
- the benefit applies to instruments of sale or lease executed under the Data Centre Policy of Tamil Nadu, 2021
- the instruments must be at the time of original allotment
- the allotment must be by Electronics Corporation of Tamil Nadu Limited, Small Industries Development Corporation, or State Industries Promotion Corporation of Tamil Nadu Limited
- the land must be for setting up Data Centres in their industrial parks
- the notifications classify areas into A, B and C categories, with listed districts and local limits
- the notification states that it shall be deemed to have come into force on and from 23 November 2021
Amendment to earlier stamp duty notifications
Government Order Ms. No. 133, Commercial Taxes and Registration (J1), dated 8 November 2024, published as Notification No. II(2)/CTR/1153/2024, amends Notification No. II(2)/CTR/997/2023 by substituting the date "31.03.2024" with "31.03.2025".
Government Order (Rt) No. 648, Commercial Taxes and Registration (J1), dated 18 November 2024, published as Notification No. II(2)/CTR/1154/2024, amends Notification No. II(2)/CTR/503/2024 by substituting "Rs.10,00,000/-" with "Rs.20,00,000/-".
Court changes at Thisayanvilai
Government Order Ms. No. 651, Home (Cts-III), dated 26 November 2024, published as Notification No. II(2)/HO/1155/2024, Notification No. II(2)/HO/1156/2024 and Notification No. II(2)/HO/1158/2024, creates and staffs new courts at Thisayanvilai in Tirunelveli District.
The Gazette says:
- a District Munsif-cum-Judicial Magistrate Court is constituted at Thisayanvilai
- one District Munsif is fixed for that court
- the number of District Munsifs for Tirunelveli District is altered to twelve, with effect from the date the District Munsif assumes charge
- a Court of Judicial Magistrate is established at Thisayanvilai in Tirunelveli District
Attachment of properties of Messrs Makkal Promoters
Notification No. II(2)/HO/1160/2024 under the Tamil Nadu Protection of Interests of Depositors (in Financial Establishments) Act, 1997 records an ad-interim order attaching the movable and immovable properties of Messrs Makkal Promoters, functioning at Perumanallur, Tiruppur District.
The Gazette states:
- the establishment allegedly procured the listed properties from deposits collected from depositors
- the Governor of Tamil Nadu attaches those movable and immovable properties
- control is transferred to the Competent Authority and District Revenue Officer, Tiruppur District
- further action is to be pursued under the Act and Rules, with assistance from the Special Public Prosecutor at Coimbatore
For a buyer, this means any property in the attached schedule needs special caution because the Gazette says control has been transferred to the Competent Authority.
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 this Gazette give stamp duty relief for buying or leasing land for a data centre?
Yes, the Commercial Taxes and Registration Department notifications published from Government Order Ms. No. 133, dated 8 November 2024, remit stamp duty for certain sale or lease instruments executed under the Data Centre Policy of Tamil Nadu, 2021. The text limits this to original allotments by Electronics Corporation of Tamil Nadu Limited, Small Industries Development Corporation, or State Industries Promotion Corporation of Tamil Nadu Limited for setting up Data Centres in their industrial parks.
From when does the Data Centre Policy stamp duty notification apply?
The Gazette states that the notification shall be deemed to have come into force on and from 23 November 2021.
What court changes were made at Thisayanvilai?
The Home Department notifications from Government Order Ms. No. 651, dated 26 November 2024, constitute a District Munsif-cum-Judicial Magistrate Court at Thisayanvilai, fix one District Munsif for that court, alter the number of District Munsifs for Tirunelveli District to twelve from the date the officer assumes charge, and establish a Court of Judicial Magistrate at Thisayanvilai.
Does this Gazette affect any specific properties in Tiruppur District?
Yes. Notification No. II(2)/HO/1160/2024 says the movable and immovable properties of Messrs Makkal Promoters, Tiruppur District, listed in the schedule to that order, are attached on an ad-interim basis and control is transferred to the Competent Authority and District Revenue Officer, Tiruppur District.
