Tamil Nadu Government Gazette, No. 9, Part II, Section 2 (9 II 2 v3)

What the Gazette issue covers

Tamil Nadu Government Gazette, No. 9, Part II, Section 2 publishes government notifications or orders affecting sections of the public. The contents include property related notifications from the Commercial Taxes and Registration Department and land acquisition notifications from the Highways and Minor Ports Department. It also includes notifications concerning a teaching medical institution, financial establishment depositors, courts, prohibition, automobile manufacturing as a public utility service, and labour disputes.

Stamp duty and registration fee remission

Government Order (Ms.) Number 26, Commercial Taxes and Registration (J1), dated 13 February 2019, provides targeted relief for instruments of gift to be executed by Sri Ramakrishna Educational Society in favour of Sri Ramakrishna Mission, Belur Math, West Bengal.

Key provisions include:

• Notifications numbered II(2)/CTR/166/2019 to II(2)/CTR/169/2019 remit stamp duty under the Indian Stamp Act, 1899 for the scheduled gift properties.
• Notifications numbered II(2)/CTR/170/2019 to II(2)/CTR/172/2019 shown in the supplied text remit registration fees under the Registration Act, 1908 for scheduled gift properties.
• The registration fee remission is stated to be in the public interest.
• The relief applies only to the named donor, recipient, gift instruments and properties listed in the schedules. It is not a general exemption for property gifts in Tamil Nadu.

Properties identified

The schedules identify land and buildings through survey numbers, extents, boundaries and registration locations. The properties shown include parcels at Poonthottam limit within Villupuram Joint Sub-District 2 and Villupuram Registration District, as well as property at Salamedu Village within Koliyanur Panchayat Union limit, Villupuram Joint Sub-District 1 and Villupuram Registration District.

Buildings and improvements described in the schedules include reinforced cement concrete buildings, shrines, toilet blocks, security buildings, a store with stage, bore wells, motors and electricity services.

Relevance to property owners and buyers

A buyer or owner is directly affected by the remission only if dealing with one of the scheduled properties or the specified gift transaction. The Gazette issue also lists acquisition of lands by the Highways and Minor Ports Department, but the supplied text does not provide enough details to identify those acquired parcels. Anyone checking land in the relevant areas should compare survey numbers and boundaries against the complete acquisition notifications and current registration records.