Notification under the Indian Stamp Act
The Commercial Taxes and Registration Department of the Government of Tamil Nadu issued G.O. Ms. No. 46, Commercial Taxes and Registration (J1), dated 27 March 2012, under the Indian Stamp Act, 1899. The notification amends Commercial Taxes Department Notification No. II(2)/CT/779(d-1)/2003 by replacing the expression “six rupees” with “five rupees”, effective from 1 April 2012.
What the notification does
The Commercial Taxes and Registration Department issued G.O. Ms. No. 46, Commercial Taxes and Registration (J1), dated 27 March 2012. Acting under powers in the Indian Stamp Act, 1899, the Governor of Tamil Nadu amended an earlier Commercial Taxes Department notification published in the Tamil Nadu Government Gazette.
The amendment is limited to one textual substitution:
- The expression “six rupees” is replaced by the expression “five rupees”.
- The change applies to Commercial Taxes Department Notification No. II(2)/CT/779(d-1)/2003.
- The earlier notification was published at page 1 of Part II, Section 2 of the Tamil Nadu Government Gazette Extraordinary dated 21 November 2003.
Effective date
The amendment made by G.O. Ms. No. 46, Commercial Taxes and Registration (J1), dated 27 March 2012, came into force on 1 April 2012. The Gazette notification was published on 27 March 2012 as No. II(2)/CTR/173(g)/2012.
The notification was signed by Sunil Paliwal, Secretary to Government. It was printed and published by the Director of Stationery and Printing, Chennai, on behalf of the Government of Tamil Nadu.
Who may be affected
The amendment may affect people or documents governed by Commercial Taxes Department Notification No. II(2)/CT/779(d-1)/2003. This can include a buyer, owner or professional only if the earlier notification applies to the relevant document or transaction.
The supplied text does not identify the type of document, property transaction or other matter covered by the expression being changed. A reader therefore needs the 2003 notification to determine the exact practical effect.
Key limits of the text
The Notification under the Indian Stamp Act states only that “five rupees” replaces “six rupees” in the identified 2003 notification. It does not reproduce the surrounding provision or explain how the amount is calculated. It also does not state that every property document or every stamp-related payment is affected.
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
What amount did the Gazette notification change?
It replaced the expression “six rupees” with “five rupees” in Commercial Taxes Department Notification No. II(2)/CT/779(d-1)/2003.
When did the amendment take effect?
The amendment came into force on 1 April 2012.
Does this change apply to every property document?
The supplied text does not say that it applies to every property document. It applies to the expression in the identified 2003 notification, which must be checked to determine its scope.
Which authority issued the amendment?
The Commercial Taxes and Registration Department of the Government of Tamil Nadu issued G.O. Ms. No. 46, Commercial Taxes and Registration (J1), dated 27 March 2012, under powers exercised by the Governor of Tamil Nadu.
