TREASURIES AND ACCOUNTS DEPARTMENT

From To

Tmt. Qudsia Gandhi, I.A.S., 1]. All the District Collectors.

Special Commissioner and
Commissioner of Trasuries and 2]. All the Heads of Departments
Accounts,
Panagal Buildings, Saidapet,
Chennai - 600 015

Rc.No. 66370/04/D2, Dated 07.01.2005

Sir,

Sub: Revenue Stamp for Re.1/- on all Acquittances for payments

exceedings Rs.5000/- Communication - Regarding.
Ref: 1]. Tamil Nadu Govt. Gazette Extraordinary No. 280, Dated
03.11.2004
2]. D.O. Lr. No. 86316/Sal./2004-1, Dated 04.01.2005 from
Thiru S. Gandhi, Additional Secretary to Govt. Finance (Sal.)
Department, Secretariat, Chennai -9
--------
As requested by the Government, in the letter 2nd cited, I am to enclose a
copy of the Tamil Nadu Government Gazettee in the reference 1st cited which
contain an amendment to Act2 of Indian Stamp Act 1899 vide Section 117 under
chapter VIII Miscellaneous and thereby the one Rupee Revenue Stamp shall be
affixed to any receipt of moneys when the amount or value exceeds Rs. 5000/- w.e.f.
10.09.2004.

R. PARTHIBAN,
for Special Commissioner and Commissioner of
Treasuries and Accounts.

Encls: Tamil Nadu Govt. Gazette

Extraordinary No. 280, Dated 03.11.2004
Copy to
1. Secretary to Government,
Finance Department,
Secretariat, Chennai -9.
2. Secretary to Government,
Commercial Taxes (J1) Department
Secretariat, Chennai -9.

//forwarded by order//

SUPERINTENDENT.

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Copy

GOVERNMENT OF TAMIL NADU Regd.No.TN/PMG(CCR)-217/2003-05

price Rs. 31.20 Paise

TAMIL NADU
GOVERNMENT GAZETTE

EXTRAORDINARY PUBLISHED BY AUTHORITY

No.280 CHENNAI, WEDNESDAY, NOVEMBER 3, 2004

Aippasi 18, Tarana, Thiruvalluvar Aandu - 2035

PART IV - Section 4

CENTRAL ACTS AND ORDINANCES

--------

The following Act of Parliament received the asent of the President on the 10th
September, 2004 and is hereby published for general information:-

MINISTRY OF LAW AND JUSTICE

(Legislative Department)

New Delhi, dated the 10th September, 2004

THE FINANCE (No.2) ACT, 2004

ARRANGEMENT OF SECTIONS

----------

CHAPTER I
PRELIMINARY
SECTIONS:
1. Short title and commencement
CHAPTER II
RATES OF INCOME TAX
2. Income - Tax

CHAPTER III
DIRECT TAXES
Income - Tax
3, Amendment of Section 2
4. Amendment of Section 7
5. Amendment of Section 10.
6. Amendment of Section 12 AA

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 7. Amendment of Section 17
8. Amendment of Section 32
9. Amendment of Section 33 AC.

Provided that no such order shall be made after the expiry of a period of
two years from the date on which the provisions of this chapter come into
force.

(2) Every order made under this section shall be laid, as soon as may
be after it is made, before each house of Parliament.

CHAPTER VIII
MISCELLANEOUS
Amendment 116. In section 3 of the Government Savings Banks Act, 1873,
of Act 5 if for clause (B), the following clauses shall be substituted,
1873 namely:-
(B) “Government Savings Bank” means-
(ii) a banking company, or any other company or institutions,
as the Central Government may, by notification in the official
Gazette, specify, for the purposes of this Act;

(bb) “Secretary” means

(i) in the case of a Post
- General appointed for
Savings Bank is situated,
the Central Government
specify in this behalf; and
office Savings Bank, the Postmaster
the area in which the Post Office
or any officer of the Government as
may, by general or special order,

(ii) in the case of a banking company or other company or

institution, an officer of that banking company or other
company or institution, as the case may be, or any officer of
the Government or any other person as the Central
Government may, by general or special order, specify in this
behalf;

Amendment 117. In the Indian Stamp Act, 1899’-

of Act 2 of
1899
(i) In section 2, after clause (25), the following clause shall be
inserted, namely:-
(26). “Stamp” means any mark, seal or endorsement by any
agency or person duly authorized by the State Government
and includes an adhervise or impressed stamp, for the
purposes of duly chargeable under this Act:
(ii) in section 9, in sub-section (1), in clause (B), after the
words “consolidation of duties’ the words “of Policies of
insurance and” shall be inserted;
(iii) in Schedule I, in Article No.53, in the first column, for the
words “five hundred rupees” the words “five thousand rupees”

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 shall be substituted.
Amendment 118. In section 8 of the central Sales Tax Act, 1956 (hereafter
of section referred to as the Central Sales 74 of 1956 Tax Act ) ,
(A) for sub-section (6), the following sub-section shall be
substituted, namely:-
“(6) Not withstanding anything contained in this section, no tax
under this Act shall be payable by any dealer in respect of sale
of any goods made by such dealer, in the course of inter-state
trade or commerce to a registered dealer for the purposes of
setting up, operation, maintenance, manufacture, trading,
production, processing, assembling, repairing, reconditioning,
re-engineering, packagsing or for use as packing material or
packing aceeessories in an unit located in any special
economic zone or for development, operation and
maintenance of special economic zone by the developer of the
special economic zone if such registered dealer has been
authorized to establish such unit or to develop, operate and
maintain such special economic zone by the authority specified
by the Central Government in this behalf.

//True copy//

/Sd./ xxxxxxxx
SUPERINTENDENT.

Office of the Commissioner of Municipal

Administration, Chepauk, Chennai-5

Endt. No.3456/05 Dated 19.1.2005

Communicated.

/Sd./M.Rajakumar,
for Commissioner of Municipal
Administration
To
All the Regional Director of Municipal Administrations
All Commissioners of Municipalities / Corporations
All Officers of this office
All Superintendents of this office
Notice Board / ‘OP’-1 Stock File

//forwarded by order//
Superintendent.

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