G.O.Ms.No.137, Determination of Market Value and Disposal of Section 47-A Cases, 2003

What the government changed

G.O.Ms.No.137 dated 8 September 2003, issued by the Tamil Nadu Commercial Taxes (J1) Department, expanded the number of officers authorised to act as Collectors for cases under Section 47-A of the Indian Stamp Act, 1899.

The Governor of Tamil Nadu appointed the following officers, in addition to the existing District Revenue Officers (Stamps) and Special Deputy Collectors (Stamps):

• Revenue Divisional Officers.
• Sub-Collectors.
• Assistant Collectors in charge of Revenue Divisions.

Each officer could act only within the officer's respective Revenue Division. The appointment lasted for six months from the date on which the notification was published.

Documents covered

G.O.Ms.No.137 applied only to documents that were pending as on 31 May 2003 with the relevant Special Deputy Collector (Stamps) or District Revenue Officer (Stamps).

The additional officers were given only the responsibility of disposing of those pending documents. The Special Deputy Collectors (Stamps), and the District Revenue Officers (Stamps) at Chennai and Coimbatore, were directed to transfer the covered documents to the appropriate Revenue Divisional Officer, Sub-Collector or Assistant Collector.

Why the measure was introduced

Documents showing a property value below the guideline value were being referred for determination of market value. The government recorded that hundreds of documents had remained pending for years and that referrals were increasing.

The delay meant that registrants had to wait for the return of registered documents. It also left substantial stamp duty and registration fee revenue uncollected for considerable periods. The additional appointments were therefore introduced as a special drive to clear the accumulated cases.

Oversight and practical effect

G.O.Ms.No.137 directed District Collectors to review disposal progress every week and send review reports to the Inspector General of Registration. The Principal Commissioner and Commissioner of Revenue Administration Disaster Management Mitigation was also directed to review the work monthly in the presence of the Inspector General of Registration.

A buyer, owner or registrant would be affected if a document was already pending on 31 May 2003 for market value determination. The document could be transferred to the relevant Revenue Division officer for disposal during the temporary six-month appointment period.