Tamil Nadu Government Gazette No. 8, Part II, Section 2
The Commercial Taxes and Registration Department of the Government of Tamil Nadu, through G.O. Ms. No. 47 dated 4 February 2025, G.O. (Rt) Nos. 40 to 44 dated 31 January 2025, and G.O. (Rt) No. 49 dated 7 February 2025, grants stamp duty and registration fee relief for a specified temple land sale and fixes consolidated stamp duty for specified insurance offices and periods. The land relief applies only to the sale of 16,550 square feet belonging to Arulmigu Kapaleeswarar Temple in Mylapore to Sri Ramakrishna Math, while the remaining notifications concern insurance policies.
What the notifications cover
The Commercial Taxes and Registration Department notifications deal with two separate subjects under the Indian Stamp Act, 1899 and the Registration Act, 1908:
- Stamp duty and registration fee relief for one identified land sale in Mylapore, Chennai.
- Consolidated stamp duty payable for insurance policies issued by specified insurance company offices during stated periods.
Mylapore temple land sale
G.O. Ms. No. 47, Commercial Taxes and Registration (J1), dated 4 February 2025, covers a sale instrument to be executed by the Tamil Nadu Hindu Religious and Charitable Endowments Department in favour of Sri Ramakrishna Math, Mylapore, Chennai.
The land belongs to Arulmigu Kapaleeswarar Temple, Mylapore. The notification identifies it as:
- 16,550 square feet.
- Revised Survey Number 3529/6, Block No. 69.
- Sri Ramakrishna Math Road, Mylapore, Chennai 600 004.
Notification No. II(2)/CTR/167/2025 remits the stamp duty chargeable on the sale instrument. Notification No. II(2)/CTR/168/2025 remits the registration fee payable for that instrument in the public interest.
The property is bounded on the north by Sri Ramakrishna Math property in Survey Number 3529/3, on the east by its property in Survey Number 3529/2, and on the west by Sri Ramakrishna Math Road. The southern boundary consists of properties in Survey Numbers 3528/8, 13, 14 and 15 belonging to the persons named in the notification.
Insurance policy stamp duty
The Commercial Taxes and Registration Department also fixes consolidated stamp duty for particular offices and periods:
- New India Assurance Company Limited, Regional Office, Madurai, Rs. 4,00,000 for 1 October 2024 to 31 March 2025.
- Life Insurance Corporation of India, Divisional Office, Madurai, Rs. 1,00,00,000 for 1 January 2025 to 30 June 2025.
- Life Insurance Corporation of India, New Business Department, Divisional Office, Anna Salai, Chennai, Rs. 90,00,000 for 1 October 2024 to 31 December 2024.
- Life Insurance Corporation of India, Divisional Office II, Anna Nagar, Chennai, Rs. 80,00,000 for 1 November 2024 to 31 March 2025.
- Life Insurance Corporation of India, New Business Department, Divisional Office, Coimbatore, Rs. 50,00,000 for 1 October 2024 to 31 December 2024.
- Royal Sundaram General Insurance Company Limited, Chennai 97, Rs. 10,00,000 for 1 December 2024 to 30 November 2025.
Who is affected
The property relief directly concerns the Tamil Nadu Hindu Religious and Charitable Endowments Department, Arulmigu Kapaleeswarar Temple and Sri Ramakrishna Math. The source does not provide a general stamp duty or registration fee exemption for other property sales.
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 exemption apply to every property sale in Mylapore?
No. It applies to the specified sale of 16,550 square feet in Revised Survey Number 3529/6, Block No. 69, from the Tamil Nadu Hindu Religious and Charitable Endowments Department to Sri Ramakrishna Math.
Is the registration fee also waived for the temple land sale?
Yes. Notification No. II(2)/CTR/168/2025 remits the registration fee payable for the identified sale instrument.
Who owns the Mylapore land being sold?
The notification states that the land belongs to Arulmigu Kapaleeswarar Temple, Mylapore, Chennai.
Do the insurance notifications change stamp duty for property registrations?
No property registration change is stated in those notifications. They provide consolidated stamp duty amounts for insurance policies issued by specified insurance company offices during specified periods.
