Official guidance, Tamil Nadu land law
G.O. (Ms) No.100, Amendment to Table of Fees under section 78 of the Registration Act, 1908, 2025
The Commercial Taxes and Registration (J2) Department issued G.O. (Ms) No.100 dated 16 July 2025, reducing the fee for filing certified copies of sale certificates under sections 89(2) or 89(4) of the Registration Act, 1908. It amends the existing Table of Fees by replacing the fee of 11 rupees for every 100 rupees or part thereof on market value with 3 rupees for every 100 rupees or part thereof on purchase value, with effect from 16 July 2025.
What the government order does
G.O. (Ms) No.100 of the Commercial Taxes and Registration (J2) Department amends Article 4A of the Table of Fees under section 78 of the Registration Act, 1908. The Governor of Tamil Nadu made the amendment after accepting a proposal from the Inspector General of Registration.
The amendment applies from 16 July 2025. The Government directed that the notification be published in an Extraordinary issue of the Tamil Nadu Government Gazette dated 16 July 2025.
Fee and valuation changes
The amended Table of Fees changes both the description of what is filed and the basis used to calculate the fee.
- The words “certified copy of” are inserted after “Filing a” in Article 4A.
- The earlier fee was 11 rupees for every 100 rupees, or part of 100 rupees, calculated on the market value of the property.
- The replacement fee is 3 rupees for every 100 rupees, or part of 100 rupees, calculated on the purchase value of the property.
- The reduced fee concerns filing sale certificates under sections 89(2) or 89(4) of the Registration Act, 1908.
Who may be affected
G.O. (Ms) No.100 may affect a person filing a certified copy of a sale certificate with the Registration Department under sections 89(2) or 89(4). It may also be relevant to professionals assisting with such filings and to registration officials responsible for receiving them.
The Office of the Inspector General of Registration circulated the government order through Endorsement No.25429/C1/2022 dated 16 July 2025. The endorsement was sent for information and necessary action to all Deputy Inspectors General of Registration, the Director of the Registration Training Institute, all District Registrars responsible for administration and audit, and all Sub Registrars.
Existing fee table amended
The notification amends the Table of Fees originally published through erstwhile Judicial Department Notification No.177 dated 30 March 1909 in Part I of the Fort St. George Gazette, as subsequently amended. G.O. (Ms) No.100 changes Article 4A rather than replacing the entire Table of Fees.
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Common questions
What is the new fee for filing a certified copy of a sale certificate?
From 16 July 2025, the fee is 3 rupees for every 100 rupees, or part of 100 rupees, on the purchase value of the property.
Was the earlier filing fee based on market value?
Yes. The amended text replaces the earlier fee of 11 rupees for every 100 rupees or part thereof on market value with a fee based on purchase value.
Which sale certificate filings receive the reduced fee?
The reduction concerns filing sale certificates under sections 89(2) or 89(4) of the Registration Act, 1908. Article 4A now refers to filing a certified copy.
When did the reduced filing fee take effect?
The amendment came into force on 16 July 2025.
