G.O. (Ms.) No.69, Amendments to Table of Fees and Revision of Maximum Ceiling Limits, 2023

What the government changed

G.O. (Ms.) No.69 of the Commercial Taxes and Registration [J2] Department, dated 7 July 2023, accepts the Inspector General of Registration's proposal to restructure prescribed registration fees. The stated reasons are that the fees were not proportionate to the services provided and had not been changed for more than 20 years.

The order also approves revision of maximum ceiling limits for stamp duty and registration fees. The supplied notification gives detailed amendments to the Table of Fees and states that they take effect on 10 July 2023.

Who may be affected

The amended Table of Fees may affect people presenting documents or requesting services from Registration Department offices in Tamil Nadu. This includes property buyers, owners, developers, banks, auction purchasers, document claimants and people applying for copies, searches or related registration services.

Registration officials, including Deputy Inspectors General, District Registrars and Sub Registrars, were directed to acknowledge and act on the government order.

Key fee provisions

The notification makes numerous substitutions across the Table of Fees. Important changes expressly identified include:

• Registration fees for construction agreements are fixed at three rupees for every one hundred rupees, or part thereof, of the value or amount on which stamp duty is payable.
• For sale certificates issued by a Civil Court or Revenue Authority, the registration fee is two rupees for every one hundred rupees, or part thereof, of the value or amount on which stamp duty is payable.
• For sale certificates issued by other authorities, including an authorised bank officer or a court appointed liquidator, the registration fee is four rupees for every one hundred rupees, or part thereof, on the applicable value or amount.
• Scanning charges become Rs.200 for the first ten pages and Rs.100 for every additional page above ten pages.
• Endorsement pages are excluded when counting pages for originals and duplicates generated in the office.
• A fixed fee of Rs.5,000 applies to a duplicate or counterpart where the claimant or beneficiary is a single person, except duplicates or counterparts of leases and agreements.
• Several fixed fees and maximum limits in the Table of Fees are increased, including amounts changed from Rs.4,000 to Rs.10,000, Rs.20,000 to Rs.40,000, and Rs.100 to Rs.500 or Rs.1,000 in specified entries.

Commencement

The Commercial Taxes and Registration [J2] Department's order is dated 7 July 2023. Notification I expressly provides that the amendments to the Table of Fees come into force on 10 July 2023.