Remission of Stamp Duty and Registration Fee for the Singhvi Charitable Trust Gift to the Cancer Institute
The Government of Tamil Nadu, through the Commercial Taxes and Registration Department, issued G.O. Ms. No. 138 on 22 October 2018 to remit stamp duty and the registration fee for a specific gift of land and buildings by Singhvi Charitable Trust to the Cancer Institute, Adyar, Chennai. The remission applies only to the identified property in Sriperumbudur Village, Sriperumbudur Taluk, Kancheepuram District.
What the notification does
The Commercial Taxes and Registration Department, under G.O. Ms. No. 138 dated 22 October 2018, grants two financial remissions for the registration of a particular gift instrument:
- Stamp duty chargeable under the Indian Stamp Act, 1899 is remitted.
- The registration fee payable under the Registration Act, 1908 is remitted in the public interest.
Both remissions concern the same gift from Singhvi Charitable Trust, Chennai, to the Cancer Institute, Adyar, Chennai. The notification does not provide a general exemption for charitable gifts or other property transfers.
Property covered
G.O. Ms. No. 138 dated 22 October 2018 covers land measuring about 4 acres and 60 cents, together with a constructed building having about 39,350 square feet of built-up area on the ground and first floors.
The property is in Sriperumbudur Village, Sriperumbudur Taluk, Kancheepuram District. It comprises the following survey numbers:
- 1258/2C, part
- 1258/2D, part
- 1258/2E, part
- 1258/2F
- 1258/2G
- 1258/2H
- 1258/2I
Parties to the gift
The Commercial Taxes and Registration Department notification identifies Singhvi Charitable Trust, Chennai 600 084, as the donor and the Cancer Institute, Adyar, Chennai, as the recipient. The registration fee notification names Thiru S. Vinodh Kumar, Managing Trustee of Singhvi Charitable Trust, as the person executing the gift instrument.
Who is affected
G.O. Ms. No. 138 directly affects Singhvi Charitable Trust and the Cancer Institute in relation to the specified gift instrument and property. A buyer, owner or professional dealing with another property cannot rely on this notification for a stamp duty or registration fee remission.
Anyone examining the title or registration history of the listed survey numbers should note that the notification supports a proposed gift transfer to the Cancer Institute. The source text records the remissions but does not state whether or when the gift instrument was registered.
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 notification waive stamp duty for all charitable property gifts?
No. G.O. Ms. No. 138 dated 22 October 2018 applies to the specified gift by Singhvi Charitable Trust to the Cancer Institute and to the identified property in Sriperumbudur Village.
Are both stamp duty and registration fees remitted?
Yes. One notification remits the stamp duty chargeable on the gift instrument, and another notification under the same government order remits the registration fee payable for it.
Which survey numbers are covered?
The notification covers Survey Numbers 1258/2C part, 1258/2D part, 1258/2E part, 1258/2F, 1258/2G, 1258/2H and 1258/2I in Sriperumbudur Village.
Does the notification confirm that the gift deed was registered?
No. The source describes the instrument of gift as one to be executed and grants the relevant remissions. It does not state whether or when registration was completed.
