TOPIC NO.

5
STAMPS AND REGISTRATION

PREVAILING RATES OF (I) STAMP DUTIES, AND (II)

REGISTRATION FEES ON IMPORTANT ITEMS/TRANSACTIONS
(LIKE CONVEYANCE DEED) WITH A BRIEF DESCRIPTION OF
ARRANGEMENTS FOR CHECKING UNDER-VALUATION OF
PROPERTIES FROM EVASION OF STAMP DUTY.
PROCEDURES PRESCRIBED UNDER THE STAMP ACT TO CHECK
UNDERVALUATION FROM EVASION OF STAMP DUTY

Instruments of conveyance, as defined by Sec.2(10) were chargeable under Art.23 of

Schedule I of the Indian Stamp Act, on the amount or value of the consideration for such
conveyance, as set forth therein.

In order to escape from the excess liability of duty, registrants tended to suppress the
actual consideration in the transaction, and deprived the State its legitimate revenue. Sec.3
of the Indian Stamp Act, which is the "Charging" section, lays down that the instruments
shall be chargeable with duty of the amount as indicated in Schedule I..

In Tamil Nadu, besides the stamp duty, a transfer duty was also levied on the
instruments of Sale, Exchange, Gift, Mortgage with possession and Lease in perpetuity
under the provisions of Madras City Municipal Corporation Act, 1919, Tamil Nadu
Panchayats Act, 1958 and the Tamil Nadu District Municipalities Act, 1920.

The pattern of levy of transfer duty was also similar to stamp duty, on 'Consideration'
or 'value set forth' as the case may be mentioned earlier. In the year 1960, the rate of
transfer duty was raised from 4% to 5% . In the year 1962 by Act No.8 of 1962, the rate of
stamp duty was enhanced on all instruments by 1 1/2 times. Again the rate of stamp duty
was raised in the year 1965 which was marginal.

After these increases in the rate of transfer duty and stamp duty, a tendency to evade
payment of stamp duty and transfer duty was noticed among the public. They took
advantage of the loophole in Schedule I and attempted to understate the consideration in
deeds of conveyance on sale. By this method they avoided not only payment of stamp duty
but also transfer duty. They also made use of the term 'value set forth in the instrument' and
tried to undervalue their properties, in deeds of Sale, Exchange and Gifts. They mentioned
in such deeds, value lower than the real value in order to evade stamp duty as well as
transfer duty. The Indian Stamp (Madras Amendment) Act 1967, in order to check evasion,
required market value to be mentioned in the instrument of conveyance as the basis for the
measure of the extent of liability and provides for determination of the true market value
where it is suspected to be undervalued and right of appeal to court by an aggrieved party.

Sec.47A was inserted by Tamil Nadu Act 24 of 1967 and it came into force with effect
from 22.4.68 by G.O (P) No:861 Rev. dt.22.4.68 in which the State has formulated Rules
called 'Tamil Nadu Stamp(Prevention of under valuation of instruments) Rules 1968.

The Revenue Department, with its field staff and taluk records initially prepared and
supplied the valuation particulars with reference to each Survey Number in each village.
Those registers were called 'Guideline Registers' and supplied to the Registering
authorities in 1970. The values found in the Guideline Registers were later on revised
initially by the staff of both Revenue Department and Registration Department. Later on the
 46

revision was taken up exclusively by the Registration Department. The Register of guidelines
merely guide the registering officer to know first hand, the minimum value of the land in a
particular survey number or sub division. But the registering officer is expected to and
empowered under Rule 3(3) of the Tamil Nadu Stamp (Prevention of under valuation of
instruments) Rules 1968, to make enquiries for the purpose of finding out whether the
market value has been correctly furnished in the instrument. If on such enquiry, the
registering officer has reason to believe that there is under valuation, he has to refer the
document to the Collector under Sec.47 A (1) of the Stamp Act.

Sec.47A provides for the reference of the instrument to the Collector for
determination of market value where the registering officer has reason to believe that the
market value of the property which is the subject matter of conveyance has been
undervalued. . The power of determining the value of the property vests with the Collector,
on the reference from the registering officer after registration of instrument or suo motu
within four years from the date of registration of any instrument of conveyance. The rules
prescribe how value of the property has to be determined and the procedure to be followed.

Instruments of exchange, gift, release of benami right or settlement were

subsequently brought under the provision of Sec.47A by Act 42 of 1981. Accordingly Article
Nos.23, 31,33,55B, and 58(a)(ii) were suitably amended by Act 24 of 1975 so as to provide
for levying stamp duty on the market value of the property.

All the work under Sec.47A were brought under 11 Special Deputy Collectors. These
11 Special Deputy Collectors were notified as Collectors under Sec.2(9)(b).

By Act No. 1 of 2000 the following amendments have been carried out to the Indian
Stamp Act 1899 (As applicable in the State of Tamil Nadu). Further measures were also
taken up to plug the loopholes in the implementation of Section 47(A) process and wider
coverage of conveyances rates.

i) The conveyance rate hitherto levied in the City and Municipal town has been
extended to Chennai Metropolitan planning area and the Urban Agglomeration areas
respectively.

ii) Every person liable to pay the difference in amount of duty after determination of
market value by the Special Deputy Collector has to pay the same within the time
prescribed. Otherwise such duty will be treated as a change upon the property dealt by the
instrument. Further such amount will also attract interest at the rate of 2% p.m. for the entire
period of default.

iii) The concept of arriving the stamp duty in respect of lease deeds exceeding 30
years which was hitherto based on average annual rent has been shifted to market value of
the property which is subject matter of lease.

iv) The rate of stamp duty for disposition of properties in dissolution of partnership and
release of right in favour of a partner/partners has been fixed at conveyance rate.
Appellate jurisdiction exercised by Civil Courts is shifted to the Inspector General of
Registration as Chief Controlling Revenue Authority. Hence the parties, if aggrieved by the
orders of Special Deputy Collector (Stamps) may appeal to the Chief Controlling Revenue
Authority within 2 months from the date of final orders of the Special Deputy
Collector(Stamps) Inspector General of Registration is also vested with powers of suo motu
revision against the orders of Special Deputy Collectors(Stamps). Further appeal provisions
against the orders of the Inspector General of Registration as Chief Controlling Revenue
Authority are vested with High Court.
 47

SCHEDULE I
STAMP DUTY ON INSTRUMENTS
(See Section 3)

SL. DESCRIPTION Rate of stamp duty 1977-78 w.e.f w.e.f

NO OF THE 1976-77 w.e.f 1.8.75 1.7.92 11.7.2001
INSTRUMENT
1. Acknowledgem Fifteen paise No change One No change
ent rupee.
2. Administration The same duty as a No change No No change
–Bond). Bond for the same change
amount.
3. Adoption-Deed Thirty five Rupees. No change Fifty One hundred
Rupees rupees.
4. Affidavit, Five rupees. No change Ten Twenty
including an Rupees rupees.
affirmation or
declaration in
the case of
persons by law
allowed to affirm
or declare
instead of
swearing,.
5. Agreement or
Memorandum of
an Agreement-
(a) If relating to One Rupee No change No Twenty
the sale of a Subject to a maximum change rupees.
bill of of fifty rupees, thirty
exchange. paise for every
(b) If relating to Rs.10,000 or part
the purchase thereof of the value of No change No No change
or sale of a the security at the time change
Government of its purchase or sale,
security; as the case may be.
 48

(c) If relating to
the purchase or
sale of shares,
scrips, stocks,
bonds,
debunture
stocks or any
other
marketable
security of a like
nature in or of
any
incorporated
company or
other body
corporate.
(i) when such Fifteen paise for every No change No No change
agreement or Rs.2,500 or part change
memorandu thereof of the value of
m of an the security at the time
agreement is of its purchase or sale,
with or as the case may be.
through a
member or
between
members of a
Stock
Exchange
recognized
under the
Securities
Contracts(Re
gulation) Act,
1956(Central
Act 42 of
1956);

(ii) in other Fifty paise for every No change No No change

cases; Rs.2,500 or part change
thereof of the value of
the security at the time
of its purchase or sale,
as the case may be.

(d) If relating to Thirty paise for every No change No No change

the purchase or unit of transaction or change
sale of cotton part thereof.
including pods
or kapas
(unginned
cotton);
 49

(e) If relating to (i) Ten paise for No change No No change

the purchase or every unit of change
sale of bullion kilograms of silver
or specie; or part thereof.
(ii) Fifty paise for
every unit of one
kilogram of gold or
part thereof.
(iii) One rupee for
every unit of 250
Sovereigns or part
thereof.

(f) If relating to Fifty paise for every No change No No change

the purchase or unit of 25 metric change
sale of oilseeds: tonnes or part thereof.
(i) Groundnuts;
(i) Linseed;
(ii) Castor
seed;
(iii) Cotton
see;

(g) If relating to Ten paise for every No change No No change

the purchase or Rs.2500 or part change
sale of yarn of thereof of the value of
any kind, non- yarn of any kind,. Non-
mineral oils or Mineral oils or spices
spices of any of any kind.
kind;

(h) If relating to Ten paise for every No change No No change

the purchase or Rs.2500 or part change
sale of Hydro- thereof of the value of
sulphite of Hydrosulphite of Soda
Soda;

(i) If relating to
construction of
a house or
building
including the
multi unit house
or building by
the vendor on
land sold by
such vendor and
containing
stipulation that
such land
together with
 50

such house or
building or multi-
unit house or
building so
constructed
shall be held
either
individually or
jointly by the
vendee of such
land-
(i) When the Thirteen rupees for
land is every Rs.100 or part
situated thereof of the cost of
within the the proposed
cities of construction of house
Chennai, or building or of any
Madurai flat or apartment within
and such multi-unit house
Coimbatore or building, which is
and the subject matter of
Municipal agreement.
Towns of
Salem and
Tiruchirapp
alli;

(ii) When the Twelve rupees for No change

land is every Rs.100 or part
situated in thereof of the cost of
any other the proposed
Area; construction of house
or building or any flat
or apartment within
such multi-unit house
or building which is the
subject-matter of the
agreement.

(j) If not Two Rupees and fifty

otherwise paise
provided for
 51

6. Deposit of Description If drawn If drawn If drawn 1977-1981,

title deeds singlely set of two of three 1981-92 &
for each for each 1992-2001
part of part of no change.
the set the set Revised
w.e.f
11.7.2001
When the amount of Rs. P Rs. P Rs. P.
the loan does not
exceed Rs. 200/- 1. 00 1. 00 0. 50

Does not exceed 2. 00 2. 00 1. 00

Rs.400/

Does not exceed 600/- 3. 00 1. 50 1. 00

Does not exceed 800/- 3. 50 2. 00 1. 50

Does not exceed 1000/- 4. 50 2. 50 1. 50 Five

rupees per
Does not exceed 1200/ 5. 50 3. 00 2. 00 every
Rs.1000/-
Does not exceed 1600/ 7. 00 3. 50 2. 50 or part
thereof of
Does not exceed 2500/- 11. 00 5. 50 3. 50 the value of
the loan or
Does not exceed 5000/- 21. 00 11. 00 7. 00 debt.

Does not exceed 7500/- 32. 00 16. 00 11. 00

Does not exceed 10000 42. 00 21. 00 14. 00 Two

rupees and
Does not exceed 15000 65. 00 32. 00 21. 00 fifty paise
for every
Does not exceed 20000 85. 00 42. 00 30. 00 Rs.1000/-
or part
Does not exceed 25000 105. 00 52. 00 35. 00 thereof of
the value of
Does not exceed 30000 125. 00 65. 00 42. 00 the loan or
debt
And for every additional
Rs.10000 or part 42. 00 21. 00 14. 00
thereof in excess of
Rs.30000
 52

7. Appointment in Sixty rupees. No change One hundred No change

Execution of a rupees
Power,

8. Appraisement or
Valuation
a) Where the
amount does not The same No change No change No change
exceed Rs.1,000. duty as a
Bottomry Thirty Forty rupees No change
b) in any other case Bond for such rupees
amount
twenty five
rupees.
9. Apprenticeship Twelve No change Twenty No change
Deed, rupees. rupees
10. Articles of One hundred No change Three No change
association of a and fifty hundred
Company. rupees. rupees.
11. Omitted
12. Award,
a) The same No change No change No change
where the amount or duty as a
value of the property Bottomry
to which the award Bond for such
relates, as set forth in amount.
such award, does not
exceed Rs.1000/- Fifty rupees. Thirty five Fifty rupees No change
b) If it exceeds Rupees.
Rs.1000, but does
not exceed Thirty rupees No change Two rupees No change
Rs.5000. subject to a
And for every maximum of
additional Rs.1.50 one hundred
Rs.1000 or part subject to a and fifty
thereof in excess maximum of rupees.
of Rs.5000. One hundred
Rupees

13. Bill of Exchange, as

defined by S.2(2)
not being a bond,
bank note or
currence-note-
(a) where payable One rupee No change No change No change
otherwise than on fifty paise.
demand-

(i) where payable not

more than three
months after date
or sight if the
amount of the bill
 53

or note does not

exceed Rs.500;
if it exceeds Rs.500 Two rupees No change No change No change
but does not fifty paise.
exceed Rs.1000;
and for every
additional Rs.1000
or part thereof in
excess of Rs.1000
(ii) where payable Two rupees No change No change No change
more than three fifty paise.
months but not
more than six
months after date
or sight-
if the amount of the Two rupees No change No change No change
bill or note does not fifty paise.
exceed Rs.500; if it
exceeds Rs.500 but
does not exceed Five rupees. No change No change No change
Rs.1000; and for
every additional
Rs.1000 or part
thereof in excess of
Rs.1000;
Five rupees. No change No change No change

(iii) where payable Three rupees No change No change No change

more than six months seventy-five
but not more than paise.
nine months after
date or sight-

if the amount of the

bill or note does not Seven rupees
exceed Rs.500; fifty paise.

if it exceeds Rs.500
but does not exceed
Rs.1000;
and for every Seven rupees
additional Rs.1000 or fifty paise.
part t thereof in
excess of Rs.1000;
 54

(iv) where
payable more than
nine months
not more than one
year after date or
sight-
if the amount of the Five rupees
bill or note does not
exceed Rs.500;
if it exceeds Rs.500
but does not exceed Ten rupees.
Rs.1000;
and for every
additional Rs.1000 or
part thereof in excess Ten rupees.
of Rs.1000;

(v) where
payable at more than
one year after date or
sight-
if the amount of the Ten rupees
bill or note does not
exceed Rs.500;
if it exceeds Rs.500 Twenty
but does not exceed rupees.
Rs.1000;
and for every
additional Rs.1000 or Twenty
part thereof in excess rupees
of Rs.1000.
14. Bill of Lading Twenty five One rupee Two rupees No change
rupees

15. Bond
where the amount or Fifty paise. No change No change No change
value secured does
not exceed Rs.10;

where it exceeds
Rs.10 and does not One rupee. No change No change No change
exceed Rs.50;

where it exceeds Two rupees. No change No change No change

Rs.50 and does not
exceed Rs.100;
 55

where it exceeds Four rupees. No change No change No change

Rs.100and does not
exceed Rs.200;

where it exceeds
Rs.200 and does not Six rupees. No change No change No change
exceed Rs.300;

where it exceeds Eight rupees. No change No change No change

Rs.300 and does not
exceed Rs.400;

where it exceeds
Rs.400 and does not Ten rupees. No change No change No change
exceed Rs.500;

where it exceeds
Rs.500 and does not Fifteen No change No change No change
exceed Rs.600; rupees.

where it exceeds Seventeen

No change No change No change
Rs.600 and does not rupees.
exceed Rs.700;

where it exceeds Twenty

Rs.700 and does not rupees. No change No change No change
exceed Rs.800;

where it exceeds
Rs.800 and does not Twenty-two No change No change No change
exceed Rs.900; rupees and
fifty paise.

where it exceeds No change No change No change

Rs.900 and does not Twenty five
exceed Rs.1000; rupees.
and for every Rs.500 Twelve No change No change No change
or part thereof in rupees
excess of Rs.1000.

16. Bottomry Bond Four rupees No change No change No change

for every
Rs.100 or part
thereof upto
Rs.1000 and
twenty rupees
 56

for every
Rs.500 or part
thereof in
excess of
Rs.1000.
17. Cancellation- Twenty five No change Fifty rupees No change
rupees.
18. Certificate of Sale(in
respect of each
property put up as a
separate lot and
sold), granted to the
purchase of any
property sold by the
public auction by a
Civil or Revenue
Court or Collector or
other Revenue
officer-
a) Where the One rupee. No change No change No change
purchase money
does not exceed
Rs.10.
b) Where the
purchase money One rupee No change No change No change
exceeds Rs.10 and fifty
But does not paise.
exceed Rs.25.
bb) Where the Three rupees.
purchase money
exceeds Rs.25 The same
but does not duty as a
exceed Rs.50. Conveyance
c) In any other case. for a market
value equal to
the amount of
the purchase
money only.

19. Certificate of other Thirty paise. No change One rupee. No change

Document,
20. Charter-Party, Five rupees. No change Ten rupees. No change

20- Chit Agreement, that One rupee No change Five rupees Ten rupees
A. is an agreement and fifty
relating to a chit as paise.
defined in clause(3)
of section 2 of the
Tamil Nadu Chit
Funds Act,1961, if
either such
agreement is
executed or the chit
 57

is conducted in the
state of Tamil Nadu.
22. Composition Deed, Thirty five No change Sixty rupees No change
rupees.
23. Conveyance (as Eight rupees No change No change No change
defined by section for every
2(10), not being a Rs.100 or part
Transfer charged or thereof of the
exempted under market value
No.62- of the
(a) of immovable property
property situated which is the
within the matter of
Chennai conveyance.
Metropolitan
Planning Area Seven rupees
and the Urban for every
agglomeration of Rs.100 or part
Madurai, thereof of the
Coimbatore, market value
Salem and of the
Tiruchirappalli property
and the city of which is the
Tirunelveli. matter of
(b) of any other conveyance.
property;

24. Copy or extract

certified to be a true
copy or extract, by or
order of any public
officer and not
chargeable under the
law for the time being
in force relating to the
court fees-
i) if the original was Five rupees. No change No change No change
not chargeable
with duty,
or the duty with
which it was
chargeable does
not exceed one
rupee.
ii) in any other case. Five rupees No change No change Twenty
rupees.
25. Counterpart or
Duplicate of any
instrument,
chargeable with duty The same No change No change No change
and in respect of duty as is
which the proper duty payable on
has been paid- the original.
a) if the duty with
 58

which the original Five rupees. No change Ten rupees Twenty

instrument is rupees.
chargeable does
not exceed five
rupees.
b) In any other case.

26. Customs Bond-

a) Where the The same No change No change The same
amount does not duty as a duty as a
exceed Rs.1000. Bottomry Bottomry
Bond for such Bond for such
amount. amount.

b) in any other case. Thirty rupees. Forty rupees.

27. Debenture(whether
a mortgage
debenture or not),
being a marketable
security
transferable-
(a) by endorsement
or by a separate
instrument of
transfer-
(i) where the Twenty paise. No change No change No change
amount or value does
not exceed Rs.10;
(ii) where it ,, ,, ,,
exceeds Rs.10 and Forty paise.
does not exceed
Rs.50;
(iii) where it Seventy five ,, ,, ,,
exceeds Rs.50 and paise.
does not exceed
Rs.100;
(iv) where it
exceeds Rs.100 and One rupee ,, ,, ,,
does not exceed fifty paise.
Rs.200;
(v) where it
exceeds Rs.200 and Two rupees ,, ,, ,,
does not exceed twenty five
Rs.300; paise.
(vi) where it
exceeds Rs.300 Three rupees. ,, ,, ,,
and does not
exceed Rs.400;

(vii) where it Three rupees ,, ,, ,,

exceeds Rs.400 and seventy five
does not exceed paise.
Rs.500;
 59

(viii) where it Four rupees

exceeds Rs.500 and fifty paise
does not exceed
Rs.600;
(ix) where it Five rupees
exceeds Rs.600 and twenty five
does not exceed paise
Rs.700;
(x) where it Six rupees
exceeds Rs.700 and
does not exceed
Rs.800;
(xi) where it Six rupees
exceeds Rs.800 and seventy five
does not exceed paise.
Rs.900;
(xii) where it Seven
exceeds Rs.900 and rupees fifty
does not exceed paise
Rs.1000;
and for every
Rs.500 or part Three rupees
thereof in excess of seventy five
Rs.1000; paise
(b) by delivery-
where the amount
or value of the
consideration for
such debenture
as set forth
therein does not
exceed Rs.50;
(i) where it exceeds One rupee
Rs.50 but does fifty paise.
not exceed
Rs.100;
(ii) where it exceeds Three rupees.
Rs.100 but does
not exceed
Rs.200;
(iii) where it Four rupees
exceeds Rs.200 fifty paise.
but does not
exceed Rs.300;
(iv) where it Six rupees.
exceeds Rs.300
but does not
exceed Rs.400;
(v) where it exceeds Seven rupees
Rs.400 but does fifty paise.
not exceed
Rs.500;
(vi) where it Nine rupees.
exceeds Rs.500
 60

but does not

exceed Rs.600;
(vii) where it Ten rupees
exceeds Rs.600 fifty paise.
but does not
exceed Rs.700;
(viii) where it Twelve
exceeds Rs.700 rupees.
but does not
exceed Rs.800;
(ix) where it Thirteen
exceeds Rs.800 rupees fifty
but does not paise.
exceed Rs.900;
(x) where it exceeds Fifteen
Rs.900 but does rupees.
not exceed
Rs.1000;
and for every
Rs.500 or part Seven rupees
thereof in excess fifty paise.
of Rs.1000.

28. Delivery Order in Fifteen paise No change One rupee. No change

respect of Goods.
29. Divorce- Five rupees. No change Twenty five No change
rupees
30. Entry as an
Advocate, or
Attorney on the Roll Six hundred
of the Madras High and twenty No change No change No change
Cour- five rupees or
(a) in the case of an is previously
Advocate; enrolled as an
Attorney in
the same or
any other
High Court
three hundred
and twelve
rupees, fifty
paise.
Three
(b) in the case of an hundred and No change No change No change
Attorney; twelve rupees
fifty paise.
31. Exchange of The same No change No change No change
Property- instrument duty as (No 23B
of. Conveyance revised w.e.f
for a market 1.9.81)
value equal to
the market
value of the
property of
 61

greater value
which is the
subject matter
of exchange.

32. Further Charge-

Instrument of, that is
to say, any
instrument imposing
a further charge on
mortgaged property-
i) when the original The same No change No change No change
mortgage is one duty as a
of the Conveyance
description for a market
referred to in value equal to
clause (a) of the amount of
Article 40 (that is the further
with possession) charge
secured by
such
instrument.
ii) when such The same No change No change No change
mortgage is one of duty as
the description Conveyance
referred to in for a market
clause(b) of Article value equal to
40(that is without the amount of
possession)- the charge
(including the
original
mortgage and
any further
charge
already
made) less
the duty
already paid
on such
original
mortgage and
further
charge.

iii) if at the time of The same No change The same No change

execution of the duty as duty as a
instrument of further Bottomry bottomry
charge possession of Bond for the Bond revised
the property is given, amount of the w.e.f 1.7.92
or agreed to be given further charge
under such secured by
instrument. such
instrument.
 62

33. Gift- Instrument of, The same NO 23 A No No change No change

not being a duty as a change
Settlement or Will or Conveyance No.23 B
Transfer. for a market revised
value equal to w.e.f 1.9.91
the market
value of the
property
which is the
subject matter
of gift.
34. Indemnity-Bond The same No change No 16 revised No change
duty as w.e.f 1.7.92
Security Bond
for the same
amount.
35. Lease,
(a) where by such
lease the rent is
fixed and no
premium is paid
or delivered- The same No change No change No change
(i) where the lease duty as a
purports to be for Bottomary
a term of less Bond for the
than one year; whole amount
playable or
deliverable
under such
lease.

(ii) where the lease The same No change No change No change

purports to be for duty as a
a term of less Bottomry
than one year Bond for the
but not more whole amount
than five years; or value of the
average
annual rent
reserved.

(iii) where the The same No change No change No change

lease purports to duty as .
be for a term Conveyance
exceeding five for a market
years but not value equal to
exceeding ten the amount or
years; value of the
average
annual rent
reserved.
 63

(iv) where the The same No change No change No change

lease purports to duty as
be for a term Conveyance
exceeding ten for a market
years but not value equal to
exceeding twice the
twenty years; amount or
value of the
annual rent
reserved.

(v) where the lease The same No change No change No change

purports to be for duty as
a term exceeding Conveyance
twenty years but for a market
not exceeding value equal to
thirty years; three times
the amount or
value of the
average
annual rent
reserved.

(vi) where the The same No change No change The same

lease purports to duty as duty as a
be for a term Conveyance conveyance
exceeding thirty for a market for a market
years but not value equal to value equal to
exceeding One four times the fifty percent of
Hundred years; amount or the market
value of the value of the
(Exceeding thirty average property
years but not annual rent which is the
exceeding fifty years reserved subject matter
– w.e.f.6.3.200) of lease.

(vii) where the lease The same No change No change The same
purports to be for a duty as Con- duty as
term exceeding fifty veyance for a Conveyance
years but not market value for a market
exceeding one equal to one value equal to
hundred years; sixth of the seventy-five
whole amount percent of the
of rent which market value
would be paid of the
or delivered in property
respect of the which is the
fifty years of subject matter
lease. market of lease.
value of the
property
which is the
subject matter
of lease.
 64

(viii)where the The same

lease purports to be duty as No change No change The same
for a term exceeding Conveyance duty as
hundred years; for a market Conveyance
value equal to for a market
three times value equal to
the amount or the market
value of the value of the
average property
annual rent which is the
which would subject matter
be paid or of lease.
delivered for
the first ten
years if the
lease
continued so
long.

(ix)where the
The same
lease does not
duty as a No change No change The same
purport to be for any
Conveyance duty as
definite term;
for a market Conveyance
value equal to for a market
the amount or value equal to
value of such the market
fine or value of the
premium or property
advance as which is the
set forth in the subject matter
lease. of lease.

(x) Where the

lease does not
The same
purport to be for a
duty as
definite term
Conveyance
(w.e.f.6.3.2000)
for a market
value equal to
the market
value of the
property
which is the
subject matter
of lease.
(b) where the
The same
lease is granted for a
duty as a
fine or premium or
Conveyance
for money advanced
for a market
and where no rent is
value equal to
reserved.
 65

the amount or
value of such
fine or
premium or
advance as
set forth in the
lease.
(c) where the
lease is granted
for a fine or The same
premium, or for duty as a
money advanced Conveyance
in addition to rent for a market
reserved. value equal to
the amount or
value of such
fine or
premium or
advance as
set forth in the
lease, in
addition to the
duty which
would have
been payable
or advance
had been paid
or delivered:
Provided that,
in any case
when an
agreement or
lease is
stamped with
the ad
valorem
stamp
required for
lease and a
lease in
pursuance of
such
agreement is
subsequently
executed, the
duty on such
lease shall
not exceed
two rupees
fifty paise.
36. Letter of Allotment Thirty paise No change One rupee. No change
of Shares
37. Letter of Credit, One rupee. No change Two rupees. No change
 66

38. Letter of Licence, Thirty five No change Sixty rupees. No change

rupees.
39. Memorandum of
Association of a
Company-
If accompanied by One Hundred No change Two hundred No change
Articles of Rupees. rupees.
Association under the
Companies
Act,1956(Central Act
I of 1956); Two hundred No change Five hundred No change
(b) if not so and fifty rupees
accompanied rupees.
40. Mortgage Deed, not
being an Agreement
relating to Deposit of
Title-deeds, Pawn or
pledge, Bottomry
Bond, Mortgage of a
Crop, Respondentia
Bond- The same No 23 A No No change No change
(a) when possession duty as a change
of the property or Conveyance No 23 B
any part for a market revised
of the property value equal to w.e.f 1.9.81.
comprised in the amount
such deed is secured by
given by the such deed.
mortgagor or
agreed to be
given;
(b) when possession The same No change No change No change
is not given or duty as a
agreed to be Bottomry
given as Bond for the
aforesaid; amount
secured by
such deed.

(c) when a collateral Two rupees No change No change No change

or auxiliary or fifty paise.
additional or
substituted
security, or by
way of further
assurance for
the above
mentioned
purpose where
the principal or
primary security
is duly stamped-
for every sum Two rupees No change No change No change
secured not fifty paise.
 67

exceeding
Rs,1000;
and for every
Rs.1000 or part
thereof secured in
excess of
Rs.1000.
41. Mortgage of a Crop,
including any
instrument
evidencing an
agreement to secure
the repayment of a
loan made upon any
mortgage of a crop,
whether the crop is or
is not in existence at
the time of the
mortgage-
(a) when the loan is Fifty paise. No change No change No change
repayable not
more than
three months
from the date of
the instrument-
for every sum
secured not
exceeding
Rs.200;
and for every
Rs.200 or part
thereof secured in
excess of Rs.200.
(b) when the loan is Fifty paise. No change No change No change
repayable more
than three
months, but not
more than
eighteen months
from the date of
the instrument-
for every sum One rupee. ,, ,, ,,
secured not
exceeding
Rs.100;
and for every One rupee.
Rs.100 or part
thereof secured in
excess of Rs.100.
42. Notorial Act, five rupees. No change Ten rupees. No change

43. Note or
Memorandum sent
by a Broker or Agent
 68

to his principal
intimating the
purchase or sale on
account of such
principal-
(a) of any goods One rupee. No change No change No change
exceeding in
value twenty
rupees;
(b) of any stock or Subject to a
marketable maximum of No change No change No change
security fifty rupees,
exceeding in for every
value twenty Rs.10000 or
rupees. part thereof of
the value of
the stock or
security.
44. Note of Protest by Two rupees. No change Five rupees. No change
the Master of a
ship.
45. Partition The same No change No 16 revised No change
duty as a w.e.f.1.7.92
Bottomry
Bond for the
amount of the
value of the
seperated
share or
shares of the
property.
46. Partnership-
Instrument of-
(a) where the capital Twenty No change Fifty rupees. Twenty
of the partnership rupees. rupees.
does not exceed
Rs.500;
(b) in any other case. Seventy five No change One Hundred Seventy five
rupees and fifty rupees
rupees

Dissolution of. –
(i) when such Thirty five No change One hundred (W.E.F
dissolution involves rupees rupees 6.3.2000)
partition of (a)Thirteen
immovable properties rupees for
of a firm among the every Rs.100
partners, who are not or part thereof
family members. of the market
value of the
immovable
property dealt
with in such
deed of
 69

dissolution,
when such
property is
situated within
the Chennai
Metropolitan
Planning Area
and the Urban
agglomeration
of Madurai,
Coimbatore,
Salem and
Tiruchirappalli
and the City
of Tirunelveli.
(a) Twelve
rupees for
every
Rs.100 or
part
thereof of
the market
value of
the
immovabl
e dealt
with in
such deed
of
dissolution
iii) when such when
dissolution such
involves partition property is
of immovable situated in
properties of the other
firm among the areas.
partners who are Three rupees
family members or for every
when such Rs.100 or part
dissolution thereof of the
involves partition value of the
of movable seperated
properties. share.
47. Policy of Insurance If drawn If drawn in
for or upon any singly duplicate for
voyage each part
(i) where the
premium or
consideration
does not exceed
the rate of one-
eighth per centum
of the amount
insured by
 70

the policy;
(ii) in any other case,
in respect of
every full sum of
one thousand five
hundred rupees
and also any
fractional part of
one thousand five
hundred rupees
insured by the
policy;
47-B B-Fire Insurance and
other classes of
Insurance
not elsewhere
included in this Fifty paise. No change No change No change
article covering
goods,
merchandise, One rupee. No change No change No change
personal effects, One-half of
crops the duty
and other property payable in
against loss or respect of the
damage- original policy
(1) in respect of an in addition to
original policy- the amount, if
(i) when the sum any
insured does chargeable
not exceed under No.53.
Rs.5000;
(ii) in any other
case
(2) in respect of each
receipt for any
payment of a
premium on any
renewal of an
original policy.

47-C Accident and

Sickness Ten paise No change No change No change
Insurance-
(a) against railway Fifteen paise:
accident, valid for Provided that,
a single journey in case of a
only. policy of
(b) In any other case- insurance
for the maximum against death
amount which by accident
may become when the
payable in the annual
case of any premium
payable does
 71

not exceed
Rs.2.50 per
Rs.1000, the
duty
(c) single on such No change No change No change
accident or instrument
sickness shall be ten
where such paise for
amount does every
not exceed Rs.1000 or
Rs.1000 and part thereof of
also where the maximum
such amount amount
exceeds payable under
Rs.1000 for it.
every Ten paise
Rs.1000 or
part thereof.
CC- Insurance by Ten paise No change No change No change
way of indemnity
47-D D-Life insurance or Drawn singly Duplicate
Group Insurance or
other Insurance
not specifically
provided for,
except such re-
insurance as is
described in
Division E of this
article.
(i) for every sum of Fifteen paise Ten paise No change No change
insured not
exceeding
Rs.250;
(ii) for every sum Twenty five Fifteen No change No change
insured exceeding paise paise
Rs.250 but not
exceeding Rs.50;
(iii) for every sum Forty paise Twenty No change No change
insured exceeding paise
Rs.500 but not
exceeding
Rs.1000 and also
for every Rs.1000
or part thereof in
excess of
Rs.1000.
 72

47-E E-Re-Insurance by One quarter of the duty payable in respect of No change

an Insurance the original insurance but not less than ten
Company, paise or more than one rupee:
Which has granted
a policy of the nature No change
Specified in Division
A or Division B of this
Article, with another
company by way of
Indemnity or
guarantee against
the payment on the
original insurance of
a certain part of the
sum insured thereby.
48. Power of Attorney
as defined by section
2 (21) not being a
Proxy- One rupee No change Five rupees No change
(a) when executed fifty paise
for the sole
purpose of
procuring the
registration of one
or more
documents in
relation to a
single transaction
or for admitting
execution of one
or more such
documents;
(b) when authorising
one person or Two rupees No change Fifteen No change
more to act and fifty rupees.
in a single paise.
transaction other
than the case
mentioned in
clause(a);
(c) when authorising
not more than five Twenty No change One hundred No change
persons to act rupees. rupees.
jointly and
severally in more
than one
transaction or
generally; One hundred No change
(d) when authorising Thirty five No change and seventy
more than five but rupees. five rupees.
not more than ten
persons to act
jointly and
severally in more
 73

than transaction
or generally; The same
(e) when given for duty as a No change No change No change
consideration and conveyance
authorising the for the market
attorney to sell value equal to
any immovable the amount of
property; the
consideration.

Twenty
(f) in any other case. rupees for
each person
authorised.
49. Promissory Note as
defined by Section 2
(22)-
(a) when payable on
demand-
(i) when the amount Ten paise. No change Twenty paise No change
or value does not
exceed Rs.250;
(ii) when the amount
or value exceeds Fifteen paise. No change Twenty five No change
Rs.250 but does paise
not exceed
Rs.1000.
(iii) in any other Twenty-five No change No change No change
case; paise.

(b) when payable The same No change No change No change

otherwise than on duty as a Bill
demand. of Exchange
for the same
amount
payable
otherwise
than on
demand.
50. Protest of Bill or Three rupees. No change Ten rupees. No change
Note,
51. Protest by the Three rupees. No change Ten rupees. No change
Master of a Ship
52. Proxy Thirty paise. No change No change No change
53. Receipt as defined Twenty paise No change One rupee. No change
by section 2 (23) for
any money or other
property, the amount
or value of which
exceeds five hundred
rupees.
54. Reconveyance of The same No 23 A No No change No change
Mortgaged duty as a change
Property- Conveyance
 74

(a) if the for a market No 23 B

consideration for value equal to revised
which the the amount of w.e.f 1.9.81.
property such
was mortgaged consideration
does not exceed as set forth in
Rs.1000. the No change No change No change
reconveyance
.
(b)in any other case-
(i) if the Eighty No change No change No change
reconveyance rupees.
relates to
immovable
property situated
within the Cities
of Chennai and
Madurai and
Municipal towns
of Coimbatore,
Salem and
Tiruchirapalli;
(ii) if the
reconveyance
relates to any Sixty rupees. No change Seventy No change
other property. rupees

55. A. Release, that is to The same The same No.16 revised

say, any instrument duty as a duty as a w.e.f. 1.7.92.
(not being such a Bottomry Bottomry
release as is Bond for such BondNo.16
provided for by amount or for such
section 23-A or a value as set amount or
release referred to in forth in the value as set
clauses B, C and D release. forth in the
of this Article, instrument
whereby a person w.e.f 1.9.81
announces a claim
upon another person
or against any
specified property.

B. Release of
Benami Right in Thirteen No change No change
favour of real owner- rupees for
(a) of immovable every
property situated Rs.100 or
within the Chennai part thereof
Metropolitan the market
Planning Area and value of the
the Urban property
agglomeration of which is the
Madurai, subject
Coimbatore, matter of
 75

Salem and release.

Tiruchirappalli and
the City of
Tirunelveli.

(b) of immovable
property situated Twelve No change No change
in any other area; rupees for
every
Rs.100 or
part thereof
of the
market
value of the
(c) of any other property
property. which is the No change No change
subject
matter of
release.
Seven
rupees for
every
Rs.100 or
part thereof
of the
market
value .
Seven
rupees for
every
RS.100 or (W.E.F
part thereof 6.3.2000)
of the
market
value of the
property
which is the
subject
matter of
release.

elease of Rght In
favour of Co- owner
,that is to say, any
instrument whereby a
co-owner of a
property renounces
his claim in favour of
another co-owner, on
any specified
property over which
they have common
right:-
(i) if it relates to Thirteen
 76

immovable rupees for

property situated every Rs.100
within the Chennai or part thereof
Metropolitan of the market
Planning Area or value of the
the Urban property
agglomeration of which is the
Madurai, subject matter
Coimbatore, of release.
Salem and
Tiruchirappalli and
the City of
Tirunelveli.

(ii) if it relates to Twelve

immovable rupees of
property situated every Rs.100
in any other area. or part thereof
of the market
value of the
property
which is the
subject matter
of release.

(iii) if it relates to any Seven rupees

other property. for every
Rs.100 or part
thereof of the
market value
of the
property
which is the
subject matter
of release.

Three rupees
D.Release of right for every
in favour of Partner Rs.100 or part
(i) A release of right thereof of the
by a partner or market value
partners in favour of the
of other partners property
relinquishing his or which is the
their rights over subject matter
the immovable of release.
property when the
release is between (a) Rupees
family members thirteen for
 77

who constitute the every Rs.100

partnership or or part thereof
when the property of the market
is movable value of the
property. property which
(ii) when such release is the subject
is between matter of
partners who are release when
not family such property
members. is situated
within the
Chennai
Metropolitan
Planning Area
or the Urban
agglomeration
of Madurai,
Coimbatore,
Salem and
Tiruchirappalli
and the City of
Tirunelveli.

(b)Twelve
rupees for
every Rs.100
or part thereof
of the market
value of the
property
which is the
subject matter
of release
when such
property is
situated in
other areas.
56. Respondentia The same No change No change No change
Bond, that is to say, duty as a
any instrument Bottomry
securing a loan on Bond for the
the cargo laden or to amount of the
be laden on board a loan secured.
ship and making
repayment contingent
on the arrival of the
cargo at the port of
destination.
 78

57. Security Bond or

Mortgage Deed
executed by way of
security for the due
execution of an
office, or to account
for money or other
property received by
virtue thereof, or
executed by a surety
to secure the due The same No change No change No change
performance of a duty as a
contract- Bottomry
(a) when the amount Bond for the
secured, does not amount
exceed Rs.1000. secured.

(b) in any other Twenty five Thirty Forty rupees Eighty

case. rupees. rupees rupees.

58. Settlement-
(a) instrument of
(including a deed The same No change No. 16 No change
of a dower)_ duty as a revised w.e.f
(i) if the instrument Bottomry 1.7.92.
of settlement is Bond for such
in favour of a amount or
member or value as set
members of a forth in the
family. settlement.
Provided that,
where an
agreement to
settle, is
stamped with
the stamp
required for
an instrument
of settlement
and an
instrument of
settlement in
pursurance of
such
agreement is
subsequently Thirteen
executed, the rupees for
duty on such every Rs.100
instrument or part thereof
shall not of the market
exceed two value of the
rupees and property
fifty paise. which is the
(ii) in any subject matter
 79

other case- of settlement.

(A) of immovable Twelve
property within rupees for
the Chennai every Rs.100
Metropolitan or part thereof
Planning Area or of the market
the Urban value of the
agglomeration of property
Madurai, which is the
Coimbatore, subject matter
Salem and of settlement.
Tiruchirappalli Seven rupees
and the City of for every
Tirunelveli. Rs.100 or part
(B) of immovable thereof of the
property situated market value
in other areas; of the
property
(C ) of any other which is the
property. subject matter
of settlement.
59. Share Warrants to Nine rupees No change No change
bearer issued under for every part
the Companies thereof of the
Act,1956 (Central Act nominal
I of 1956). amount of the
shares
specified in
the warrant.
60. Shipping Order for Fifteen paise No change One rupee
or relating to the
conveyance of goods
on board of any
vessel.
61. Surrender of lease-
(a) when the duty The duty with No change No change
with which the which such
lease is lease is
chargeable does chargeable.
not exceed thirty
rupees;
(b) in any other case. Twenty five Thirty Forty rupees
rupees rupees
62. Transfer whether
with or without Seventy five No change No change
consideration- paise for
(a) if shares in an every
incorporated hundred
company or rupees or part
other body thereof the
corporate; value of the
share.

(b) of debentures, One rupee, No change No change

 80

being marketable for every

securities hundred
whether the rupees or part
debenture is thereof for a
liable to duty or consideration
not except equal to the
debentures face amount
provided for by of the
section 8; debenture.

(c) of any interest The duty with No change No change

secured by a which bond,
bond, mortgage mortgage
deed or policy of deed or policy
insurance- of insurance
(i) if the duty on is chargeable.
such bond, Forty rupees.
mortgage deed Fifty rupees.
or policy does
not exceed
forty rupees
(ii) in any other
case;
(d) of any property Thirty rupees No change No change
under the or such
Administrator smaller
General's amount as
Act,1913 (Central may be
Act III of 1913), chargeable
section 25; under clauses
(e) of any trust (b) and (c) of
property from one this article.
trustee to
another trustee or
from a trustee to
a beneficiary.

63. Transfer of Lease The same No 23 A No No change

by way of assignment duty as a change
and not by way of Conveyance No 23 B
under lease. for a market revised
value equal to w.e.f 1.9.81
the amount of
the
consideration
for the
transfer.
64. Trust-
(A) Declaration of -- The same No change No change
of, or concerning, any duty as a
property when made Bottomry
by any writing not Bond for a
being a Will; sum equal to
 81

the amount or
value of
property
concerned, as
(b) Revocation of -- set forth in the
of, or concerning, instrument but
any property not exceeding
when made by Ninety
any instrument rupees.
other than a Will The same
duty as a
Bottomry
Bond for a
sum equal to
the amount or
value of
property
concerned, as
set forth in the
instrument but
not exceeding
Sixty rupees.
65. Warrant for Goods, One rupee No change Five rupees.
that is to say, any fifty paise
instrument
evidencing the title of
any person therein
named, or his
assigns, or the holder
thereof , to the
property in any goods
lying in or upon any
dock, warehouse or
wharf, such
instrument being
signed or certified by
or on behalf of the
person in whose
custody such goods
may be.
 82

REGISTRATION FEES:

TABLE OF FEES PREPARED UNDER SECTION 78 OF THE REGISTRATION ACT

1908.

1(a) Registration of documents in Books I and IV

Rs.p
1. When the value does not exceed Rs. 200 .. 2.00
2. When the value exceed Rs.200; but not exceed Rs.300 .. 3.00
3. When the value exceed Rs.300; but not exceed Rs.400 .. 4.00
4. When the value exceed Rs.400; but not exceed Rs.500 .. 5.00
5. When the value exceed Rs.500; but not exceed Rs.600 .. 6.00
6. When the value exceed Rs.600; but not exceed Rs.700 .. 7.00
7. When the value exceed Rs.700; but not exceed Rs.800 .. 8.00
8. When the value exceed Rs.900; but not exceed Rs.900 .. 9.00
9. When the value exceed Rs.900; but not exceed Rs.1000 ..10.00
10.When the value exceed Rs.1000; for the first Rs.1000 .. 10.00
as under sub clause (9) and for every Rs. 500 or part
thereof in excess of Rs.1000 .. 5.00

11. (i) For registration of Powers of Attorney given for consideration authorising Attorney to

sell the immovable property the Registration fee shall be levied on the consideration

mentioned therein.

(ii) For registration of other Powers of

Attorney ... .. 50.00

Note:- In the Kanyakumari district and the Shencottah taluk of Tirunelveli district, no fee
shall be charged for the registration of sale certificates in the case of lands bought in by
Government or Sripanderaveka or Kandukrish or Sreepadam Department under the
provisions of the Revenue Recovery Act.

(b) Unless it is specifically provided in various articles mentioned below, the

consideration expressed in a document shall generally be taken to be its value for
determining the registration fees. Where no consideration is expressed, value of the
property dealt with shall be taken. In the case of conveyance, exchange, gift or release, the
registration fee shall levied on the value or amount on which stamp duty under the Indian
Stamp Act, 1899 (Central Act II of 1899) is payable:

Provided that in the case of deeds of conveyance, exchange or gift exempted from
payment of stamp duty, the registration fee shall be levied on the value or consideration
mentioned in such documents:

Provided further that in the case of document, the value for the purpose of levying
registration fee shall be on the reduced value for which stamp duty is payable by virtue of
the notification issued u/s 9 of the Indian Stamp Act 1899,(Central Act II of 1899)

(c) The provisions of sections 5,6,20,21,23 and 25 of the Indian Stamp Act II of 1899
shall Mutadis Mutandis, apply to calculation of value for the purpose of determining the
registration fee.
 83

(d) In the case of agreements to render service for hire or to let movable property for
hire, the value of the document shall not be taken at a higher amount than the hire for one
year.

(e) In the case of leases, the value shall be taken-

(1) at the total rent for the whole term when the lease is for one year or less;

(2) at the average annual rent when the lease is for periods exceeding one year;

(3) at one-fifth of the whole amount of rents payable for the first fifty years when the
lease is perpetual. When a fine or premium is paid or is made payable or money is
advanced, that amount also should be added to the value. When lessee undertakes to pay
assessment, quit-rent, etc., in addition to the rent the said payment should also be added
to the rental value. If the rent is payable in kind and its money value is not specified in the
lease,. its value shall be taken to be the highest amount which the stamp borne by the
document shall suffice to cover. If the document is exempt from stamp duty, the money
value of the produce rent shall be calculated at the current market rates; and

(4) In the case of Kanom deed, fee shall be levied on the total consideration viz., the
aggregate of the amount consisting of the advance the premium or the present called
"Manusham" in North Malabar and "Avakasam" in South Malabar, the annual rent reserved
and the ascertained amount of compensation, if any, for improvements.

(f) In the case of deeds of partition, the value of the separated share or shares on which
the stamp duty is payable shall be taken as the value for consideration.

(g) In the case of a document in which the transaction is not susceptible of money
valuation, the fee leviable shall be Rs.100/-

Note:- In the case of documents evidencing petty transactions, incapable of valuation, the
Inspector General may, if he considers that the levy of fee of Rs.100/- would be productive
of hardship, authorize registering officers, to levy a lower fee, which however shall not be
less than Rs.10/-.

(h) The registration fee leviable upon a document purporting to give a collateral or auxiliary
or additional or substituted security or security by way of further assurance, where the
principal or primary mortgage is proved to the satisfaction of the registering officer to have
been duly registered shall be the same as for the principal or primary mortgage if the same
does not exceed Rs.10/-; otherwise it shall be Rs.10/-.

(i) The registration fee leviable upon document acknowledging receipt of payment of
consideration on account of any previously registered document and upon any receipt
acknowledging payment of a debt or rent due under the previously registered document
shall be ad valorem as prescribed in Article 1(a) subject to a maximum of Rs.20/-

(j) When a duplicate or counterpart of a document is presented for registration on the same
day as the original documents registration fee for such duplicate or counterpart shall, if the
original document be also registered, be-

(1) for each duplicate a fixed fee of rupees Rs.20/-

(2) for the counterpart, the rate prescribed for certified copies;
 84

Provided that if the rate of Rs.20/- or the copying fee is higher than the ordinary fee for
registration, the latter shall be charged.

l) The registration fee leviable on an agreement to sell or resell shall be on the advance
or earnest money. If no advance or earnest money is mentioned, the fee leviable shall be
on the intended sale or the resale amount, as the case may be:

Provided that in the case of an agreement to sell where possession is handed over or is
to be handed over, the fee leviable shall be on the intended sale consideration.

(m) The Registration fee on a document purporting to rectify an error which by itself
creates, transfers, limits, extends, extinguishes or records right, shall be leviable on the
value or amount on which stamp duty under the Indian Stamp Act, 1899, (Central Act II of
1899) is chargeable on the instrument of rectification.

Provided that in the case of documents which do not fall within the definition of sub-
section (14) of section 2 of the Indian Stamp Act 1899 (Central Act II of 1899), the fee shall
be leviable on the value of amount of the original document at ad valorem rates prescribed
in Article 1(a), subject to a maximum of Rs.10/-

(n) The Registration fee leviable for a supplemental or ratification deed falling under
Section 4 of the Indian Stamp Act 1899 (Central Act II of 1899) shall be the same as the
fee leviable on the value of the original document at ad valorem rates prescribed in Article
(1)(a) subject to a maximum of Rs.10/-

(o) The Registration fee for a deed of cancellation or revocation shall be that leviable on
the original document, subject to a maximum of Rs.50/-

Provided that in the case of cancellation or revocation of deeds of agreement to sell

which involves handing over of the possession of the property, the fee shall be leviable on
the consideration (intended sale amount) as expressed in the original deed of agreement
to sell.

(p) Transfer of leases or surrender of leases shall be assessed to registration fee on the
amount of consideration including the value of improvement, if any, set forth in such
documents when no consideration or value of improvements, expressed, the fee
chargeable on the original lease shall be realised.

(q) In the case of dissolution of a partnership, the value of the net assets of the
partnership on the date of dissolution shall be taken as the value for registration purpose.

Note: "Value" means the value set forth in the document.

(r) In an agreement regarding their use of wall or well or pathway as the case may be
the registration fee shall be levied on the value of the property set forth in the document.

(s) The full fee shall be levied for the registration of a document which is effected under
section 24 of the Registration Act. When it is directed on appeal that a document which
has been registered as regards some of the executants and refused registration as regards
others shall be registered also as regards the latter, a second registration fee shall be
levied when the document is presented again for registration but copying fee at the rate
prescribed in clause (1) of Article 14 of the table of fees for the portion to be copied by the
Department shall be levied.
 85

Note: If the copying fee calculated or arrived at falls fraction of a rupee, it shall be rounded
off to the nearest rupee.

2. Filing a translation (Section 19)-

An extra fee of .... Rs. 10.00

3. 1) Registration by a District Registrar under section 30(1) unless the document is

registered in consequence of the Sub-Registrar being a party interested in the transaction
to which such document relates-

Extra Fee of .... Rs. 50.00

2) Registration by the
Registrar of Chennai
under Section 30(2)-Extra fee of Rs.100.00

3) Registration under Subsection(1)

of section 70-B Extra fee of Rs.100.00

(G.O.Ms.NO:10 CT(J2) Dept, dt. 29.1.2001)

Note:- No additional extra fee shall be levied under Clauses (1) and (2) for the registration
of a counterpart or a duplicate of a document in respect of which the extra fee has been
paid if such counterpart or duplicate is presented for Registration on the same day as the
original document, when the original document is also registered.

4. Copies and memoranda under Section 64 to 67-

1) for each memorandum required .. .. Rs. 10.00

2) for forwarding each copy of

a document under Section
65,66 and 67 .. .. Rs. 10.00

5. Registration of Will and authorities to adopt (Book 3)-

1) Opening a sealed cover and

entering the contents in the Register .. Rs. 50.00

2) Will or authority to adopt presented open

Rs.500.00

Provided that in the case of Wills in which the value of the property dealt with is
mentioned and that value does not exceed Rs.50,000/- the registration fee shall be as per
ad valorem scale in Article 1(a).

Provided further that in the case of duplicates of Will or authority to adopt presented
open along with the original document, registration fee for each duplicate is Rs.10 or the
ordinary fee for registration for such original documents whichever is less.
 86

6. Sealed cover (Book V)-

1) Deposit of a sealed cover

purporting to contain a will .. Rs.200.00

2) Withdrawal of any such sealed cover .. Rs. 50.00

7. Attesting Powers-of-Attorney--
1) Special power .. .. .. Rs. 20.00

2) General power .. .. .. Rs. 20.00

Note:- 1) A single fee shall be levied for the attestation of a Power-of-Attorney whatever
may be the number of signatories to it, provided that all of them appear simultaneously for
examination. Where they do not so appear a separate fee shall be levied for each set of
persons appearing at the same time.

2) The duplicate or the triplicate of a Power-of-Attorney presented for authentication

shall be treated as a separate power and a separate attestation fee levied thereon.

8. Issue of commission or attendance at a private residence or jail-

1) For every attendance at a private residence-

a) for registration of one or more documents executed by one and the same
individual, or

b) for the acceptance for registration of one or more documents executed in favour of
one and the same individual, or for the acceptance for deposit of a Will executed by an
individual, or

c) for the attestation of one or more Power-of-Attorney executed by one and the same
individual, or

d) for the examination of one and the same individual under Section 33 or 38, there
shall be paid, besides travelling allowance, an extra fee of Rs.200/-

2) For attendance at a jail-

a) for registration of one or more documents executed by a person confined in a jail,

or
b) for acceptance of one or more documents executed in his favour or for acceptance
for deposit of a Will executed by him, or

c) for attestation of one or more Powers-of-Attorney executed by such person, or

d) for examination of such person under Section 33 or 8, the fee to be paid, besides
traveling allowance, shall be Rs.25/-

3) For the service of a female, if required, a further fee of Rs.10/- shall be paid;

Provided that where two or more persons who are parties to the same document and
who are entitled to exemption from attending the registration office reside together, or
when two or more persons who are parties to the same document are confined in a jail,
 87

only one attendance or commission fee shall be charged so far as those persons are
concerned. In the event each such person shall be entitled to present for registration or
attestation at such attendance any number of documents are Power-of-Attorney or to admit
execution of any number of documents presented for registration, or to deposit a Will
without payment of any further attendance fee.

Note:- A Registrar may, in his discretion, remit the fees under (1) (2) and (3) when it
appears to him that their exaction would be productive of hardship or if he is satisfied on
enquiry, that any particular case is one of poverty combined with real purdanashin gosha.

9. No fee shall be levied for the safe custody of any document or a Power-of-Attorney
which remains unclaimed for ten days after registration of the document is effected or
refused or after the Power-of-Attorney is attested and for every subsequent ten days or
part thereof after such first period calculated from the date on which the document or
Power-of-Attorney, as the case may be, is ready for delivery a fee of Rs.1 (Rupee one
only) shall be levied provided that the maximum fee leviable under this article shall not
exceed Rs.10 (Rupees ten only)

Note:- A Registrar is empowered in his discretion to remit, in whole or in part, fees leviable
under this article by himself or by Registering Officers subordinate to him in cases in which
it appears to him that their exaction would be productive of injustice or hardship.

10. The fees for serving summons issued and for the remuneration of executants and
witnesses summoned under Section 36 of the Indian Registration Act, 1908, shall be
regulated according to the scale prescribed for Small Causes Suits, in Chapter I of the Part
II and in sub-rule (3) of Rule 50 in Chapter II of Part I, respectively in the Civil Rules of
Practice and Circular Orders, Volume I. The fees for processes issued by Registrars under
Section 75 shall be levied according to the scale in force in the Principal Court of Original
Civil Jurisdiction.

11. (1) For proceeding to and returning from a private residence or a jail, a Registering
Officer may levy actual travelling expenses, for himself, as well as a peon when the latter
accompanies him.

(2) For journeys by railway, such actual traveling expenses shall not exceed the fare
of the class to which the Registering Officer is entitled under the Madras Travelling
Allowance Rules and in the case of a peon the fare of the lower class.

(3) For journeys by road, actual travelling expenses shall be subject to the
undermentioned minimum and maximum:-

OFFICER Minimum Payable Maximum Payable

Rate per kilometre
Rs.P Rs.P
District Registrar 3.00 1.00
Sub-Registrar 2.00 0.60

(4) Besides the actual travelling expenses levied under clause (1) (2) or (3) above, a
fixed fee of Rs25 (Rupees twenty five only) in the case of District Registrar, Rs.15 (Rupees
fifteen only) in the case of Sub-Registrar and Rs.5 (Rupees five only) for the peon
accompanying them shall also be levied for every attendance at a private residence or jail.
 88

(5) No travelling allowance shall be levied when the Registering Officer performs the
journey in respect of the whole distance in a conveyance provided by the party.

(6) When a Registering Officer attends at the same time at two or more residences in
the same village, the amount of travelling allowance to be levied from all the applicants
shall be as for a single journey as shall be recovered in equal shares from the several
applicants.

12. Any person deputed by a Registrar or Sub-Registrar to make an examination at a

private residence shall be allowed travelling allowance at the rate of 20 Paise a Kilometre.

13. (1) Search for or inspection of a single entry or document-

For the first year in the books of which search is made, for
each entry or document Rs.10.00

For every other year in the books of which search is continued,

for each entry or document Rs. 5.00

(2) General search for or inspection of any number of entries or documents relating
to one and the same property, or executed by or in favour of one and the same individual-

For the first year in the books of which search is made Rs.15.00

For every other year in the books of which search is continued Rs. 5.00

(3) Search made through Information storage devices like Floppy disk, Hard disk or
Compact Disk or any other electronic media, in addition to the fee payable, a fixed fee of
Rs.100.00. (G.O.Ms.No:10, CT(J2) Dept, dt. 29.1.2001.

Provided (1) that a fixed fee of Rs.2 only shall be charged without reference to the
number if years in the books of which search is made, when a general search is made on
the application of a public officer with the view to granting an encumbrance certificate (a) in
respect of property offered as security by a public servant for the due performance of his
duties, and (b) to test the property qualification required of an extra-departmental
Postmaster, whether at the time of his appointment or subsequently, and (c) that when a
general search is made on the application of a person for the grant of a certificate in
connection with the grant of an agricultural loan under the provisions of the Takkavi Manual
in respect of lands situated within the jurisdiction of a village panchayat, the rate of fees to
be charged shall be as follows:

General Search for or inspection of any number of entries or documents relating to one
and the same property or executed by or in favour of one and the same individual:

For the first year in the books of which search is made Rs.15.00

For every other year in the books of which search is continued Rs. 5.00

Note:- Fees at the confessional rates in this Sub-clause shall be leviable only if the
application is forwarded by the Public Officer concerned to the Registering Officer with an
endorsement stating that the application is made for obtaining an agricultural loan under
the provisions of the Takkavi Manual.

(2) (a) That when a general search is made on the application of a public officer no fee
shall be charged in respect of encumbrance certificate granted in connection with the grant
 89

of loans under the Agricultural Loans Act, 1884 (XII of 1884) as amended by the Madras
Act XVI of 1935 for the relief of indebtedness, under the Madras Cottage Industries Loans
and Subsidy Rules, 1948.

(b) That in the Kanyakumari District and the Shencottah Taluk of Tirnulveli District,
no fee shall be charged when a search is made with a view to grant encumbrance
certificate for purposes connected with loan under the Land Improvements Loans Act or for
purpose connected with investment under the Workmen's Compensation Act or on the
application on behalf of the Sripadam.

Note:- (1) For the purposes of Clause 2 of Article 13, the determination of one and the
same property, shall be with reference to the ownership at the time of the application for
the certificate of encumbrance but the following may, in each case, be treated as one and
the same property.

(i) A single survey field or a house owned by more than one person;

(ii) Lands used for wet and dry cultivation situated in the same village and owned by
one person or jointly by two or more persons; whether the parcels are contiguous to one
another or not;

(iii) a field or a garden and the house situated in it ; and

(iv) buildings or houses described as being situated within the same four boundaries
and forming together one property.

(2) Every application for the continuance of a search made after one week from the date
of completion of that search will be treated as a fresh application and the higher fees of
Rs.5 and 7 respectively, will be charged for the first year in the books of which the search
is desired to be continued.

(3) Every application for the grant of a certified copy, unless made at the time of
registration of a document, shall be considered as an application for search and charged
accordingly, provided however, that a second search fee shall not be levied for granting
copies of entries found in the course of a single or general search for which proper search
fees had been levied, if the applicant mentions in the application the number and year of
the entry, the names of parties, and the nature of the document.

(3-A) Notwithstanding anything contained in sub-clause (ii) of clause (1) of the note, in
the case of applications for encumbrance certificates made by Primary Co-operative Land
Mortgage Banks or sponsored by the Extension Officers (Co-operation)on behalf of such
banks in connection with the grant of loans for the sinking of wells and installation of
pumpsets, lands owned by one person or jointly by two or more persons whether the
parcels be contiguous to one another or not, lying in more than one village shall be treated
as 'one and the same property', if such villages are within the same registration sub-district.

(4) The Inspector-General of Registration may, in his discretion, remit in part the fee
leviable under this article when it appears to him that the exaction of full fee would be
productive of hardship.

14. Making or granting copies of reasons, entries or documents for the benefit of any
person-

(a) When such copies are made by copying machine-

 90

(i) for a copy of a page

containing words 300 .. Rs.2.00 per page subject to minimum of Rs.5

(ii) for a copy of a page

containing words 500 .. Re.0.40 per page subject to minimum of Rs.5

(b) In other cases for every 100 words

or part thereof Rs.1.50

Note:- In reckoning the number of words, every figure, initial or abbreviation shall count as
a word.

(c) For granting of a copy of the map forming part of a registered document without
the help of a Draughtsman or Surveyor by the Registering Officer Rs. 3.00

(d) For granting a copy of the map forming part of a registered document with the
help of a private Draughtsman or Surveyor

(i) if the measurement of the map

does not exceed 60 cm x 50 cm .. Rs. 5.00

(ii) If the measurement of the map

exceeds 60 cm x 50 cm ... Rs.10.00

(iii) For certifying the copy of the

map prepared either by the
Registering Officer or by a
private Draughtsman or Surveyor. Rs. 2.00

Note:- Government Officers who may require to search the registers and to take copies of
entries for bona fide public purposes shall be permitted to do so without payment of any
fee.

(3) in the case of copies of maps or plans, a reasonable fee to be specially fixed by the
registering officer:

(a) Provided that when there is present in the registration office a clerk conversant
with a vernacular language referred to in clause (2) of this rule, the charge for
copies of documents in such vernacular language shall be the same as that
prescribed by clause I;

(b) Provided also that in calculating the charge to be made for copies of entries of
documents at the rates prescribed, it shall not be necessary unless, the applicant
challenges the accuracy of the charge made, actually to count the number of
words in such entries or document but the charge may be made on reasonable
estimate framed by the registering officer of the number of words which the entries
or documents are considered to contain.

Note: Government officers who may require to search the register to take copies of
entries for bonafide public purpose shall be permitted to do so without payment of any fee.

In the Kanyakumari district and Shencottah taluk of Tirunelveli district, Sreepadam

 91

officers who may also require to search the registers or to take copies for bonafide
Sreepadam purposes shall be permitted to do so without payment of any fee.

(4) Where an applicant presents a printed or typed copy of a document already

registered and applies for a certified copy of the same, only the portion added in
manuscript in the certified copy shall be charged for at the ordinary rates for copying, and,
in addition, a fixed fee of 50 paise shall be levied for comparing and certifying each copy.

(5) That no such copying fees shall be charged in respect of an application applied for
by the investigating officers of the Directorate of Vigilance and Anti Corruption, Kerala.

15. In addition to the fees payable under Articles 13 and 14 a fixed fee of Rupee one
shall be charged in respect of every application made to Registering Officer for an
inspection, a search or a copy or extract of any document on record in a Registration
Office.

16. A fixed fee of Rs.100 shall be levied-

(a) for the presentation of each Appeal under Sec. 72 on application under Sec. 73
against the orders of a Sub-Registrar refusing to register a document;

(b) for an enquiry under Sec.74;

(c) for an enquiry by a Sub-Registrar invested with the powers of a Registrar under the
second provision to Sub-section (3) of Sec. 35 in respect of documents, the execution of
which is denied;

(d) for an enquiry under Rules 58 of the rules made under the Indian Registration Act,
1908; and

(e) for an enquiry under Rule 69 of the rules made under the said Act.

17.(1) A fixed fee of Rupees Ten shall be levied in respect of the following-

(a) for each application made to a Sub-Registrar under Section 25(2) and 34(4);

(b) for each application made to a Registering Officer under Section 36 for enforcing the
appearance of executants and witnesses;

(c) for filing a translation of Power-of-Attorney produced by an agent with or in

connection with a document presented for registration when a Power-of-Attorney is written
in a language not commonly used in the District-Rule 15(ii);

(d) for filing special Power-of-Attorney produced with or in connection with a document
presented for registration-Rules 46(i) and (iii);

(e) for each notice of revocation of a Power-of-Attorney given to a Registering Officer

and for each intimation of the same sent to such other Officers as may be specified by the
person revoking the power-Rule 52(ii)(b);

(f) for each application for the return of a Will registered or refused to be registered and
transmitted to the Registrar's Office for safe custody-Rule 75(ii);
 92

(g) for each petition presented to a Registering Officer objecting to the return of a
document to a person in whose favour the receipt has been drawn up-Rule 106;

(h) for each application claiming remission or refund of-

(i) the fine levied under Sections 25(1) and 34(1); or

(ii) fees levied in connection with the registration of a document, the search for grant
of copies of Encumbrance Certificate or attendance at the private residence or Jail;

Provided that the fee shall be levied in the cases referred to above only when the
amount to be refunded or remitted exceeds Rs.5.00

Note:- In the case referred to in items (c) and (d) above, the levy of fee should be restricted
to cases in which the Power-of-Attorney has not been registered or attested by a
Registering Officer.

(2) A fixed fee of Rupees Twenty shall be levied-

(a) for each petition presented to a Registering Officer protesting against the
registration of a document.

Note:- No fees shall be levied on petitions from Secretaries of District Sailors'. Soldiers,
and Airmen's Boards contesting alleged illegal sales of Soldiers' lands.

(b) for each petition presented to a Registering Officer-

(i) for withdrawing a document from registration;

(ii) for complete or partial refusal to register a document; and

(iii) for keeping a document pending either for appearance or parties executing it
or for compliance by the parties to document any of the requirements of the law for the
time being in force.

(3) (a) A fixed fee of Rs.200 shall be levied for each application presented to a
Registering Officer to accept a document for registration at his office on a Holiday on the
ground of special urgency-Rule 4.

(b) A fixed fee of Rs.200 shall be levied for each application presented to a Registering
Officer to accept a sealed cover purporting to contain a Will for deposit under Section 42
on an authorised Holiday on the ground of special emergency- Rule 4.

(c) A fixed fee of Rs.200 shall be levied for each application presented to a registering
Officer to accept a Power-of-Attorney for attestation only or for attestation and registration
at his office on a holiday on the ground of special emergency-Rule 4.

REDUCTION AND REMISSION

(K) (i) (a) No registration fee shall be leviable upon a mortgage deed executed by a person
in the service of the State Government for securing the repayment of an advance received
by him from the Government for the purpose of-

(1) constructing, purchasing or repairing a dwelling-house for his own use; or

 93

(2) repaying a loan contracted by him earlier for purchasing of a dwelling house for
his own use;

(b) No registration fee shall be leviable upon an agreement executed by a person in

the service of the State Government under the rules for the grant of advances to
servants of the State Government for construction, purchase etc., of house published
with Industries Labour and Co-operative Department Notification S.R.C. No.A-1 of
1960, dated the 23rd March 1960, at pages 3 - 25 of part V of the Fort. St. George
Gazette, dated the 6th July 1960.

Provided that sub-clause (i) (a) (2) or sub-clause (i) (b) of clause (k) shall apply to
an advance received from the State Government for repaying an earlier loan only if
the application for such advance is made before the expiry of a period of five years
from the date on which the earlier loan was contracted.

(c) No registration fee shall be leviable upon an instrument of reconveyance of

mortgaged property executed by the Government in favour of any person who is or
has been in the service of the State Government or the repayment of an advance
received by him from the Government for the purpose of constructing, purchasing or
repairing a dwelling house for his own use.
(K) (ii) No registration fee shall be leviable in respect of the deeds of gift executed in
favour of the Consulate-General for the United States of America at Madras.

(iii) No registration fee shall be leviable in respect of the deeds of gift executed in
favour of the Government by persons who donate lands for providing elementary and basic
schools with agricultural farms.

(iv) No registration fee shall be leviable in respect of the bonds to be executed in

favour of the Government by the Madras Industrial Investment Corporation Limited, in
connection with the grant of loans to it by the Government.

(v) No registration fee shall be payable in the case of documents relating to transfer
of property comprised in the compensation pool constituted under the Displaced persons
(Compensation and Rehabilitation) Act, 1954 (Central Act No. 44 of 1954)

(vi) No registration fee shall be payable in respect of instrument relating to the

purchase of land by the Madras State Government Servant's House Service Society.

(vii) No registration fee shall be payable in respect of the instrument relating to

transfer of immovable properties belonging to Foreign Mission in India in favour of Indian
Churches.

(viii) No registration fee shall be payable in respect of agreements to be executed by

the beneficiaries within the Agriculture Department on behalf of the Governor of Tamil Nadu
for the execution of soil conservation works in the patta lands owned by them.