G.O.Ms.No.137, Designation of Revenue Divisional Officers, Sub Collectors and Assistant Collectors as Collectors under the Indian Stamp Act, 1899
The Tamil Nadu Commercial Taxes (J1) Department issued Government Order G.O.Ms.No.137 dated 8 September 2003 to appoint Revenue Divisional Officers, Sub Collectors and Assistant Collectors as Collectors for disposing of specified market value cases under the Indian Stamp Act, 1899. The appointment was limited to each officer's Revenue Division, covered documents pending as on 31 May 2003, and lasted six months from publication of the notification.
Purpose
The Tamil Nadu Commercial Taxes (J1) Department issued Government Order G.O.Ms.No.137 dated 8 September 2003 in response to delays in deciding the market value of properties under the Indian Stamp Act, 1899. Documents showing a property value below the guideline value were being referred to District Revenue Officers (Stamps) or Special Deputy Collectors (Stamps), and hundreds of documents had remained pending for years.
The delay meant that registrants had to wait to receive their registered documents. It also delayed collection of stamp duty and registration fees due to the Government.
Change in responsibility
Government Order G.O.Ms.No.137 appointed the following officers in charge of Revenue Divisions to act as Collectors for the limited work described in the notification:
- Revenue Divisional Officers
- Sub Collectors
- Assistant Collectors
These appointments were in addition to the District Revenue Officers (Stamps) at Chennai and Coimbatore and the Special Deputy Collectors (Stamps) at Vellore, Thanjavur, Thiruchirappalli, Salem, Thoothukudi, Cuddalore, Madurai, Virudhu Nagar and Thirunelveli.
Scope and duration
The notification imposed clear limits on the additional officers' authority:
- Each officer could act only within the officer's respective Revenue Division.
- The only assigned responsibility was disposal of documents pending as on 31 May 2003 with the relevant Deputy Collector (Stamps) or District Revenue Officer (Stamps).
- The appointment lasted six months from the date the notification was published.
- The Special Deputy Collectors (Stamps) and District Revenue Officers (Stamps) at Chennai and Coimbatore had to transfer the relevant pending documents to the appropriate divisional officer.
Oversight and practical effect
District Collectors were directed to treat clearance of the pending cases as a special drive, review progress weekly 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 during monthly performance reviews.
For a property buyer or owner, Government Order G.O.Ms.No.137 matters only if a document formed part of the identified backlog. It did not establish a general or permanent transfer of all market value cases to Revenue Divisional Officers, Sub Collectors or Assistant Collectors.
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
Why would my registered property document have been referred for market value determination?
The source states that documents showing a property value lower than the guideline value were referred for determination of market value. The stamp duty payable was then decided based on that market value.
Did every Revenue Divisional Officer receive permanent authority over these cases?
No. The appointment applied within each officer's Revenue Division and lasted six months from publication of the notification.
Which pending documents were covered?
The additional officers were assigned only documents that were pending as on 31 May 2003 with the concerned Deputy Collector (Stamps) or District Revenue Officer (Stamps).
Does the document state when the six month appointment ended?
No. It states that the six month period began on the date of publication of the notification, but the supplied text does not give that publication date.
