G.O.Ms.No.74, Commencement of Section 47A Amendment, 2010
The Commercial Taxes and Registration (J1) Department, Government of Tamil Nadu, issued G.O.Ms.No.74 dated 1 June 2010, by order of the Governor of Tamil Nadu. It appoints 1 June 2010 as the date on which sub-section (2) of section 2 of the Indian Stamp and the Registration (Tamil Nadu Amendment) Act, 2006 (Tamil Nadu Act 13 of 2008), concerning an amendment to section 47A of the Indian Stamp Act, 1899, comes into force.
What the document does
G.O.Ms.No.74 dated 1 June 2010 was issued by the Commercial Taxes and Registration (J1) Department, Government of Tamil Nadu, by order of the Governor of Tamil Nadu. It brings a specified part of the Indian Stamp and the Registration (Tamil Nadu Amendment) Act, 2006 (Tamil Nadu Act 13 of 2008) into force from 1 June 2010.
The abstract identifies the change as an amendment to section 47A of the Indian Stamp Act, 1899. The notification specifically appoints the commencement date for sub-section (2) of section 2 of Tamil Nadu Act 13 of 2008.
Who may be affected
G.O.Ms.No.74 is relevant to property buyers, owners, registration professionals and others dealing with matters governed by section 47A of the Indian Stamp Act, 1899 in Tamil Nadu. Its importance is that it establishes when the identified amendment became legally operative.
The source does not reproduce the wording of the amendment or explain how it applies to a particular document, property valuation or registration case. A reader assessing a specific transaction would therefore need the text of Tamil Nadu Act 13 of 2008 in addition to this commencement notification.
Key provisions
- The Governor of Tamil Nadu exercised the power given by sub-section (3) of section 1 of the Indian Stamp and the Registration (Tamil Nadu Amendment) Act, 2006.
- The notification appoints 1 June 2010 as the commencement date.
- The provision brought into force is sub-section (2) of section 2 of Tamil Nadu Act 13 of 2008.
- The government abstract describes the underlying legislative change as an amendment to section 47A of the Indian Stamp Act, 1899.
- The Commercial Taxes and Registration (J1) Department directed that the notification be published in an Extraordinary issue of the Tamil Nadu Government Gazette.
What the document does not specify
G.O.Ms.No.74 does not state any stamp duty rate, fee, valuation amount or procedure. It also does not provide the full amended text of section 47A. Its stated function is limited to fixing the date on which the identified amendment comes into force.
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
When did the section 47A amendment covered by G.O.Ms.No.74 take effect?
The appointed commencement date is 1 June 2010.
Does G.O.Ms.No.74 contain the full wording of the amendment?
No. G.O.Ms.No.74 identifies the provision being commenced and fixes its commencement date, but it does not reproduce the full amendment.
Does this document set a stamp duty rate or registration fee?
No rate or fee is stated. The document only appoints the date on which the specified amendment comes into force.
Was the notification intended for publication in the Tamil Nadu Government Gazette?
Yes. The Commercial Taxes and Registration (J1) Department directed publication in an Extraordinary issue of the Tamil Nadu Government Gazette.
