G.O.Ms.No.125, Reduction of Stamp Duty and Revision of Maximum Registration Fee Ceilings, 2013
The Commercial Taxes and Registration (J1) Department of the Government of Tamil Nadu issued G.O.Ms.No.125 dated 30 September 2013 to fix revised maximum stamp duty and registration fee limits for specified partition, dissolution of partnership, release and settlement instruments among family members. It fixes the maximum stamp duty at Rs.25,000 and revises the earlier maximum registration fee from Rs.2,000 to Rs.4,000, subject to the instrument specific limits stated in the order.
What the government order changes
G.O.Ms.No.125 dated 30 September 2013 was issued by the Commercial Taxes and Registration (J1) Department following proposals from the Inspector General of Registration. An earlier government order had fixed a maximum registration fee of Rs.2,000 for specified instruments among family members.
The Indian Stamp (Tamil Nadu Amendment) Act, 2012, published as Tamil Nadu Act 18 of 2013, had removed the earlier maximum stamp duty limit of Rs.10,000 for these instruments. The Government of Tamil Nadu accepted the Inspector General of Registration's proposal and introduced revised ceilings.
Instruments covered
G.O.Ms.No.125 applies to the following instruments among family members:
- Partition.
- Dissolution of partnership.
- Release.
- Settlement.
The order does not describe a general ceiling for every property document. Buyers, owners and professionals should check whether their document falls within one of the listed instrument descriptions.
Maximum stamp duty
The notification reduces the stamp duty payable where the duty otherwise chargeable exceeds the stated maximum. The limits are:
- Partition, Rs.25,000 per share.
- Dissolution of partnership, Rs.25,000 per share.
- Release, Rs.25,000.
- Settlement, Rs.25,000.
The per share wording is important for partition and dissolution of partnership instruments. Release and settlement instruments have a single stated maximum of Rs.25,000.
Maximum registration fee
G.O.Ms.No.125 revises the maximum registration fee for the covered instruments from Rs.2,000 to Rs.4,000. The order describes Rs.4,000 as the maximum ceiling for partition, dissolution of partnership, release and settlement instruments among family members.
Publication and administration
G.O.Ms.No.125 directs that the appended notifications be published in an extraordinary issue of the Tamil Nadu Government Gazette dated 30 September 2013. Copies were to be supplied to the Government and the Inspector General of Registration. The registration department also circulated the connected material to Sub-Registrars, District Registrars and Deputy Inspectors General of Registration for information and compliance.
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Common questions
What is the maximum stamp duty for a family partition covered by G.O.Ms.No.125?
The maximum stamp duty is Rs.25,000 per share for a covered partition instrument.
What registration fee ceiling applies to the listed family instruments?
G.O.Ms.No.125 revises the maximum registration fee from Rs.2,000 to Rs.4,000 for the covered partition, dissolution of partnership, release and settlement instruments.
Is the Rs.25,000 stamp duty ceiling calculated per share for every covered instrument?
No. The order states Rs.25,000 per share for partition and dissolution of partnership. It states a maximum of Rs.25,000 for release and settlement.
Does G.O.Ms.No.125 apply to every property registration?
The order identifies only partition, dissolution of partnership, release and settlement instruments among family members. It does not state that the ceilings apply to every type of property document.
