G.O. Ms. No. 28, Commercial Taxes and Registration [J2], 23rd March 2023
The Commercial Taxes and Registration Department, Government of Tamil Nadu, issued G.O. Ms. No. 28, Commercial Taxes and Registration [J2], dated 23rd March 2023, published in the Tamil Nadu Government Gazette Extraordinary No. 98, to amend the Table of Fees under the Registration Act, 1908. It inserts a new Article 4A for filing a sale certificate under sub-section (2) or sub-section (4) of Section 89 of the Act, and fixes the fee at Rupees eleven for every Rupees hundred or part thereof on the market value of the property. The amendment takes effect from 23rd March 2023.
What this notification does
The Commercial Taxes and Registration Department, Government of Tamil Nadu, issued G.O. Ms. No. 28, Commercial Taxes and Registration [J2], dated 23rd March 2023, as a notification under the Registration Act, 1908. It amends the existing Table of Fees that had originally been published with Judicial Department Notification No. 177, dated 30th March 1909, and later amended.
The change is specific. After Article 4 in the Table of Fees, a new Article 4A is inserted.
What has been added
The new entry inserted in the Table of Fees is:
- Article 4A
- Filing a Sale Certificate under sub-section (2) or sub-section (4) of Section 89 of the Act
- Fee, Rupees eleven for every Rupees hundred or part thereof on the market value of the property
Who this affects
This matters to people dealing with a sale certificate that is filed under sub-section (2) or sub-section (4) of Section 89 of the Registration Act, 1908.
It may affect:
- property buyers whose title comes through a sale certificate
- property owners dealing with registration formalities linked to a sale certificate
- registration professionals handling filing work under Section 89
Practical effect
The practical effect of G.O. Ms. No. 28, Commercial Taxes and Registration [J2], dated 23rd March 2023, is that the Table of Fees now contains a separate fee entry for filing a sale certificate under the specified parts of Section 89.
Key points are:
- it is an amendment to the Table of Fees
- it inserts Article 4A after Article 4
- the fee is linked to the market value of the property
- the amendment comes into force on 23rd March 2023
Why a reader should care
If your property transaction involves a sale certificate under sub-section (2) or sub-section (4) of Section 89 of the Registration Act, 1908, this notification sets the filing fee that applies in Tamil Nadu. If your document is not a sale certificate under those provisions, the text provided does not say that this amendment affects you.
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 fee is fixed for filing a sale certificate under Section 89?
G.O. Ms. No. 28, Commercial Taxes and Registration [J2], dated 23rd March 2023, inserts Article 4A in the Table of Fees and fixes the fee at Rupees eleven for every Rupees hundred or part thereof on the market value of the property.
From when does this amendment apply?
The notification says the amendment comes into force on the 23rd March 2023.
Does this notification create a new fee entry?
Yes. The notification says that after Article 4 in the Table of Fees, a new Article 4A shall be inserted.
Who issued this notification?
The notification was issued by the Commercial Taxes and Registration Department, Government of Tamil Nadu, as G.O. Ms. No. 28, Commercial Taxes and Registration [J2], dated 23rd March 2023.
