Professional Documents
Culture Documents
G.S.Notes.
TABLE OF CONTENTS (cs;slf;fk;)
nghUs; gf;fk;
Kj;jpiuj;jPu;it kw;Wk; gjpTf; fl;lz ml;ltiz 4
fl;lzg;gl;bay; (Table of Fees) 9
Mtzq;fspd; tifg;ghL(Table of classification) 15
,Urhy; fzf;F jiyg;Gfs; 17
Accounts (fzf;Ffs;) 19
Adjudication. (jPu;T nra;jy;) 24
Admission of Execution 28
Appeal under section 72 ( gjpTr; rl;lk; gpupT 72) 100
Application under section 73( gjpTr; rl;lk; gpupT 73) 98
Assistant acting as Sub Registrar 33
Assumption of charge (nghWg;Ngw;wy;) 34
Attestation of P ower–of –Attorney (mjpfhu Mtzk; 35
mj;jhl;rp nra;jy;)
Audit (jzpf;if) 40
Birth and Death (gpwg;G kw;Wk; ,wg;G) 42
Building Inspection (fl;bl fs Ma;T) 44
Buildings (fl;blq;fs;) 46
Certificte under Section 16 49
Certificte under Section 41 50
Certified Copy (rhd;wpl;l efy;) 52
Chit Funds Act (rPl;L epjpr; rl;lk;) 56
Compulsory Registration (fl;lhag; gjpT) 58
Date (ehs;) 68
Delay in Presentation and Appearance (jhkjk; kd;dpj;jy;) 69
Deposition (thf;F%yk;) 72
Documents filed under Section 89 of Regn Act 74
Encumbrance Certificte (tpy;yq;f rhd;W) 75
Endorsements and Certificate 79
Enquiry under Rule 58 85
Enquiry under Rule 69 88
Enquiry under section 74( gjpTr; rl;lk; gpupT 74) 100
Errors in Registration 110
Exemptions under Sec 88(1) 112
Fees (fl;lzk;) 113
Files (Nfhu;itfs;) 118
Finger Impressions (ngUtpuy; Nuiffs;) 119
H.R&C.E and Wakf Board 122
History of Office.(mYtyf tuyhw;Wg; Gj;jfk;) 123
Holiday Registration (tpLKiw ehspy; gjpT) 124
Immovable Property (mirahr; nrhj;J) 124
55 tpLjiy (Release)
A.FLk;g egu; tpLjiy nrhj;jpd; tpLjiy nrhj;jpd;
fSf;fpilapy; re;ij kjpg;gpd; kPJ re;ij kjpg;gpd; kPJ
(Withinfamilymembers) 1% tPjk;; mjpf 1% tPjk;; mjpfgl;rk;
gl;rk; &10000/ &2000/
B.gpdhkp tpLjiy
(Release of Binami
Right) 8% 1%
C.Release between
co- owners) 8% 1%
D.Release of Partner
ship
(i). FLk;g egu;fSf;
fpilapy; (Within 3% 1%
family members)
(ii).FLk;g egu;fs;
my;yhjtu;fSf;
fpilapy; (Within non 8% 1%
family members)
57 [hkPd; (SecurityBond) Same duty as Bottomry 12.12.2004 Kjy; 1%
(A) Bond tPjk; mjpfgl;rk;
&5000/ 7.7.2009 tiu).
(B) in any other cases & 80/ 8.7.2009 Kjy; 1% tPjk;
mjpfgl;rk; & 10000/
58 nrl;by;nkz;L
(Settlement)
(a)(i). FLk;g egu; nrhj;jpd; re;ij nrhj;jpd; re;ij
fSf;F (In favour of kjpg;gpd; kPJ 1% kjpg;gpd; kPJ 1% tPjk;;
tPjk;; mjpfgl;rk; mjpfgl;rk; &2000/ )
family members)
&10000/ )
(ii). FLk;g egu;fs;
my;yhjtu;fSf;
fpilapy; (Within non 8% 1%
family members)
(b) nrl;by;nkz;L
mjpf gl;rk; & 80/ & 50/
uj;J (Revocation of
Settlement)
61 Fj;jif xg;gil mjpf gl;rk; & 40/ ifkhW njhif ,Ue;
(Surrender of Lease or jhy; mjd;kPJ(m)
Cancellation of Lease) ifkhW njhif
,y;iy nadpy; mry;
Fj;jiff;F t#ypf;f
Ntz;ba njhif.
62 NkNlhtu; (Transfer)
mlkhd NkNlhtu; 40/ 1%
Nghf;fpa NkNlhtu; 40/ +kpFtup 1% 1%
jdpj;jpUkzr; rl;lk;
1. Filing of notice of intended Marriage………………………………Rs.3.00
2.Solemnization of Special Marriage………………………………....Rs.10.00
3.Certificate of Special Marriage……………………………………....Rs.2.00
4.Search fee for the current year (not applicable if applied
at the time of registration) ………………………..…………….…...Rs.1.00
Search fee for the previous years………………..……………….......Rs.1.00
5. Solemnization of Special Marriageat the private residence
( to be appropriated by the registering officer) ………………..…....Rs.10.00
6.Protest………………………………………………………………...Rs.2.00
7.Objection enquiry…………………………………….……………...Rs.50.00
TABLE OF FEES
1(a) 1 kw;Wk; 4 Gj;jfj;jpy; gjpT nra;a gjpTf;fl;lzk;
1 . kjpg;G & 200/ f;F Nkw;glhkypUe;jhy;… … … … … & 2/
2 . kjpg;G & 200/ f;F Nkw;gl;Lk; & 300/ f;F Nkw;glhkypUe;jhy; & 3/
3 . kjpg;G & 300/ f;F Nkw;gl;Lk; & 400/ f;F Nkw;glhkypUe;jhy; & 4/
4 . kjpg;G & 400/ f;F Nkw;gl;Lk; & 500/ f;F Nkw;glhkypUe;jhy; & 5/
5. kjpg;G & 500/ f;F Nkw;gl;Lk; & 600/ f;F Nkw;glhkypUe;jhy; & 6/
6 . kjpg;G & 600/ f;F Nkw;gl;Lk; & 700/ f;F Nkw;glhkypUe;jhy; & 7/
7 . kjpg;G & 700/ f;F Nkw;gl;Lk; & 800/ f;F Nkw;glhkypUe;jhy; & 8/
8 . kjpg;G & 800/ f;F Nkw;gl;Lk; & 900/ f;F Nkw;glhkypUe;jhy; & 9/
9 . kjpg;G & 900/ f;F Nkw;gl;Lk; &1000/ f;F Nkw;glhkypUe;jhy; & 10/
10 . kjpg;G & 1000/ f;F Nkw;gl;lhy; xt;nthU & 500/ (m) mjd;
gFjpf;Fk; & 5/
1(g) . njhif kjpg;G fz;lwpa ,ayhj Mtzj;jpw;F [Art 1(g)] & 100/
1(h) . Collateral or Auxillary or additional security subject to the maximum Art 1(h)
& 10/
1(i) . urPJ Mtzj;jpy; fz;Ls;sifkhw;W njhifapd; kPJ gjpTf; fl;l
zk; t#ypf;fg;gl Ntz;Lk;.Vw;fdNt gjpthd Mtzj;jpd; gb fld;
(m) thliffhd urPJ Mtzj;jpw;F mjpfgl;rk;…… ………….& 20/
(k)(1)(c). khepy muR Copau; tPL fl;l Kd;gzk; ngw;W mlkhd fld;
njhifia nrYj;Jk;NghJ mtUf;F muR rhu;gpy; ve;j egUf;Fk; (gzp
apUe;jhYk; (m) Kd;G gzpapUe;jtuhdhYk;) vOjpf; nfhLf;Fk; Recon
veyance of mortgaged property Mtzj;jpw;F gjpTf;fl;lzk; VJkpy;iy.
(2).capy; (m) jj;J mjpfhu Mtzk; gjpT nra;a ………. & 500/
vdpDk; capy; Mtzj;jpy; nrhj;jpd; kjpg;G njuptpf;fg;gl;bUg;gpd;
mk;kjpg;G& 50000/ f;F Nkw;glhkypUg;gpd; $W1(a). gb t#ypf;fg;gl
Ntz;Lk;.
vdpDk; capy; (m) jj;J mjpfhu Mtzk; gpujpfSld; jhf;fy; nra;
ag;gl;lhy; xt;nthU gpujpf;Fk; & 20/(m)mry; Mtzj;Jf;Fupa
gjpTf;fl;lzk; ,tw;wpy; vJ FiwNth mJ t#ypf;fg;g l Ntz;Lk;.
10.fl;lisf;flzk;.
If the sub registrar performs the attendance in 4 places in a single journey he has to levy
4 attendance fees , credit the same to Govt. But for levy of fee (D.A) under Article
11(4) of the Table of Fees as amended D.A is payable only with reference to the
journeys performed not withstanding the number of visits made in a single journey.
Thus if a sub registrar visits 4 places in a single journey he and the peon accompanying
him are eligible for only one fee under Article 11(4) , the fee being collected in eQual
proportions from all the four applications on whose behalf the attendances were made
and appropriated by the sub registrar and the peon. - R.G. Page 23 ,24 April 1975
- R.G.Page 15 December 1974.
(2). Xd;W kw;Wk; mNj nrhj;ijg; nghWj;J (m) Xd;W kw;Wk; mNj
egiug; nghWj;J nghJj; NjLjYf;F
Kjy; Mz;Lf;F……………………………………………………… & 15/
mLj;j xt;nthU Mz;Lf;F k;…………………………………… …& 5/
fzpzp fl;lzk;……………………………………………………... & 100/
[Fwpg;G: xd;W kw;Wk; mNj nrhj;J (One and the same property) vd;gJ
(i). xd;Wf;F Nkw;gl;l egu;fSf;F nrhe;jkhd xU Gy vz; (m)xU tPL.
(ii).xU eguhy; (m)xd;Wf;F Nkw;gl;l egu;fshy; nghJthf mDgtpf;fg;
gLk; xNu fpuhkj;jpy; cs;s tptrha epyq;fs;.
(iii). xU epyk; (m) xU Njhl;lk; kw;Wk; mjpYs;s tPLk;.
(iv). xNu ehd;nfy;iyf;Fs; mike;Js;s fl;blq;fs; kw;Wk; tPLfs;
Mfpatw;iwf; Fwpf;Fk;.
-gjpTf;fl;lzg; gl;bay; $W 13 cl;$W 2 d; fPohd Fwpg;G 1
- epiy Miz 974(a)
[Note: However undivided share in land with buildings,houses,flates or apartments
construted thereon cannot be treated as one and the same property].
-G.O.Ms.No.553,CT&RE dated 21.11.97.
14. efy; fl;lzk; xt;nthU 100 thuj;ijfs; kw;Wk; gFjpf;Fk; & 1.50
fzpzp (m)n[uhf;]; kp\pd; %yk; toq;f gf;fk; xd;Wf;F & 10/
15. jdpj; NjLjy; kw;Wk; nghJj; NjLjYf;F kD fl;lzk;…… & 1/
16.(a) gpupT 72d; fPohd Nky;KiwaPL(m) gpupT 73d; fPohd tpz;zg;gk;
jhf;fy; nra;a fl;lzk;…………………………………… &100/
(b) gpupT 74d; fPohd tprhuizf;F…………………………… &100/
(c) gjpTr; rl;lk; gpupT 35(3)d;fPo; mjpfhuk; ngw;w rhu;gjpthsuhy;
tprhuiz Nkw;nfhs;s …………………………………… &100/
(d) tpjp 58 d; fPohd tprhuizf;F……………………………… &100/
(e) tpjp 69 d; fPohd tprhuizf;F…………………………… &100/
REMITTANCE HEAD
Head of Account D.P.code
0030-Stamps and Registration fees -03- 0030-03-104-AA-0009
Registration fees -104 Fees for Registering
Documents- AA Fees for Registration
Documents
AB Deduct Refunds 0030-03-104-AB-0001
800.Other Receipts AA Fees for copies of 0030-03-800-AA-0005
Registered Documents
AB Search Fees 0030-03-800-AB-0007
AC- Fees for Returning Documents 0030-03-800-AC-0009
AF- Other items 0030-03-800-AF-0005
AG-Deduct Refunds 0030-03-800-AG-0007
0030-Stamps and Registration- Stamps- Non Section 41 under Stamp
Judicial 103 AB Duty on impressing of docts Act
02 Unstamped or insufficiently Stamped Docu
ments.DP Code 0030-02 103 AB 0008
0030-Stamps and Registration fees C Stamps- Impounding Documents
Non Judicial b Duty on impressing of docts02
Unstamped or insufficiently Stamped Docu
ments Deficit Stamp & Penalty AC Other
Receipts 01 Fines & Penalty DP Code 0030-02
103 AB 0008
0030-Stamps C Non Judicial AC Other Compounding Documents
Receipts 02 Miscellaneous DP Code 0030-02
103 AB 0008
0030-Stamps and Registration fees C Stamps- Sale of Non Judicial
Non Judicial AA Sale of Stamps 02 Other Non Stamps
Judicial Stamps 2 Other Stamps DP Code
0030-02 102 AB 0006
0030-Stamps and Registration fees B Stamps Sale of Court Fee Stamps
Judicial AA01 Court Fees realized in Stamps
2 Court Fees Stamps DP Code 0030-01 101
AA 0001
0030-Stamps and Registration 0 to Sale of Spl Adhesive Stamps
Stamps Spl Adhesive Stamps DP Code 0030-
02 102 AD 0180
0070 Other Administrative Services 60 Other Birth and Death
Services 800 other receipts AB fees realized
under B&D & Marriage Act 1969 DP Code
0070-60 800 AB 0004
0070 Other Administrative Services 60 Other Hindu Marriage
Services 800 other receipts AB fees realized
under Hindu Marriage Regn Rules 1967 DP
Code 0070-60 800 AE 0000
0070 Other Administrative Services 60 Other Special Marriage
Services 800 other receipts AB fees realized
under Special Marriage Act 1954 DP Code
0070-60 800 AC 0006
0029 - Land Revenue - 800 other receipts All Sub Division Fees
other receipts 04 Sub Division Fees DP Code
0029-00800 AL 0409
0070 Other General Economic Services- other Chit Fund Act 1982
Economic Services AE Regulation of other
business undertakings 05 Fees realized under
the Chit Fund Act 1982(Central Act No 40 of
1982) DP Code 1475 -00-200-AE-0007
0070 Other General Economic Services- 200 Partnership Act(Firms)
Regulation of other business undertakings AA
Administration of Indian Partnership Act1932
DP Code 1475-00-200-AA-0009
0070 Other Administrative Services- Other Society
Services-Fees realized under Society Registra
tion Act 1975 DP Code 0070-60-800-AD-0008
0075-00 Miscellaneous General Services-800 Right to Information
other receipts- BK collection of fees under (Fees)
Tamil Nadu Right to Information (Fees) Rules
2005 DP Code 0075 00 800 BK 0006
ACCOUNTS
gjpTr;rl;lk; gpupT 25, gpupT 26, my;yJ gpupT 34 my;yJ Nky; KiwaPl;
bd; Ngupy; (my;yJ) ePjpkd;w Mizapd; Ngupy; Mtzk; gjpT nra;a
Mizap;lg;g l;l ,dq;fspy; kh.g Miz vz; kw;Wk; ehs;(m) ePjp
kd;w jPu;g;ghiz tpguk; V fzf;fpy; mbf;Fwpg;ghf Fwpf;f Ntz;Lk;.
-epiy Miz 1453(k) (ii).
E fzf;F
Mtzj;ij mQ;ry; %yk; mDg;g fzf;F E vd;w gjpNtL guhkupf;f
Ntz;Lk;. -epiy Miz 585(a)
vOjpf; nfhLf;fg;g l;l ,lk; (m) nrhj;J rk;ke;jg;g l;l ,lk; NtW
khtl;lk; rk;ke;jg;g l;ljhapDk; gpupT-31d; fPo; jPu;Tf;fhf Mtzj;ij
jhf;fy; nra;a jil VJk; ,y;iy . Note 2 under Section 31 of the Stamp Act.
Sanjiva Row’s commentary 5th edition Note 9 Page 221
Admission of Execution
vOjpf; nfhLj;jij xg;Gf; nfhs;sy; (m) kWj;jy; eilKiw.
(a). Mtzk; vOjpf; nfhLj;j midj;J egu;fSk; gjpT mYtyu; Kd;
M[uhfp vOjpf; nfhLj;jij xg;Gf; nfhz;lhy; mtu;fs; gjpT mY
tyUf;F Neupy; mwpe;jtuha; ,Ug;gpd; (m) cupa egu;fs; jhd; vd
jpUg;jp mile;jhy;, my;yJ
(b). xU egu; gpujpepjpahf, epiwNtw;Wgtuhf my;yJ Kftuhf M[uhfp vO
jpf; nfhLj;jij xg;Gf; nfhz;lhy;, my;yJ
(c). Mtzk; vOjpf; nfhLj;j egu; ,we;jgpd; mtuJ gpujpepjp (m) epiw
Ntw;Wgtu;gjpTmYtyu;Kd; M[uhfpvOjpf;nfhLj;jij xg;Gf;nfhz;
lhy; gpupT 58 Kjy; 61 tiuapy; Rl;bf;fhl;bAs;sthW gjpT mYtyu;
Mtzj;ij gjpT nra;a Ntz;Lk;. – gjpTr;rl;lk; gpupT 35(1)
Transfer of charge – When the transfer of charge is before the closing of the office
hours, all accounts should be closed and brought to account G & H . In this case the
relieving officer shall again close the accounts G & H after the close of the office as
usual. – R.G.Page 409 November 1979
Relinguishment of charge of office by a retiring Govt. Servant when the last day of the
month in which he is to retire happens to be a holiday.
The Govt. Servant should formarly relinguish charge of office on the afternoon
of that day itself even if it happens to be a closed holiday.
In cases in which handing over of cash stores etc., involved , these may be made
over by the retiring officer on the previous working day.
- I.G’s R.Dis No. 38523 /A3/77 dated 31.5.77.
mj;jhl;rp nra;Ak; NghJ fhfpjj;jpd; Kd;g f;f ,lJ gf;f XuKk; gpd;
gf;fj;jpd; tyJ gf;f XuKk; fhypahf (Margin) tpl Ntz;Lk;. - S.O. 531
xU mjpfhu Mtzk;
1) mj;jhl;rp nra;a my;yJ
2) ,ju Mtzj;ijg; Nghy; gjpT nra;a my;yJ
3) mj;jhl;rp nra;J gjpT nra;a
gjpT mYtyu; Kd; jhf;fy; nra;ag;gl;lhy;
1. mj;jhl;rp kl;Lk;
2. kw;w Mtzq;fidg;Nghy; gjpT
3. mj;jhl;rp nra;J cld; gjpTf;F mDkjpf;f Ntz;Lk;.
-gjpT tpjp 48
mjpfhu Mtz tbg;g pd; jiyg;g py; mjpfhu vz;iz Fwpf;f Ntz;Lk;.
xU mjpfhu Mtzk; gpujpAld; ,Ue;jhy; xU vz; kl;LNk mspf;f
Ntz;Lk;. tbg;g py; mjpfhu vz;Zld; vj;jid gpujpfs; vd;W Fwpf;f
Ntz;Lk;. -epiy Miz 528(a)
mjpfhu uj;J Fwpj;j gjpNtL gbtk; 15 (Part II Manual page 762) y; ,Uf;f
Ntz;Lk;. ,jpy; cs;s gjpTfs; gjpT mYtyuhy; NjjpAld; mj;jhl;rp
nra;ag;gl Ntz;Lk;. -epiy Miz 545(a)
xU mjpfhuj;ij uj;J nra;tjhf xU gjpT mYtyUf;F mwptpg;G
te;jhy; cupa NtW mYtyfj;jpw;F gjpT mYtyu; njuptpf;f Ntz;L k;.
-gjpT tpjp 52(ii)(b)
Audit (jzpf;if)
mry; gj;jpug; gpupit jzpf;if nra;Ak; NghJ kh.g. mYtyf tzpf
epWtdr;rl;lk;, rq;fg;gjpTr;rl;lk;, ,e;J jpUkzr;rl;lk; kw;Wk; jdpj;
jpUkzr; rl;lj;jpd; fPohd fzf;FfisAk; jzpf;if nra;a Ntz;L k;.
- R.G.Page 61 June 1971
Audit party for each registration district - R.G.Page 131 June 1983
- R.G.Page 183 August 1983
jkpo;ehL gpwg;G ,wg;G gjpT tpjpfs; 1977 gpupT 11 kw;Wk; gpupT 12 y; Fwpg;
gplg;gLk; jpUj;jq;fs; Kjypadtw;iw nra;a rh.g Tf;F cupik ,y;iy.
NkYk; mjpfhuk; ngw;w ePjpkd;w Miz, jpUj;jq;fisg; gw;wpa gjpTfis
Nkw;nfhs;SkhW rh.gf;fisf; Nfhupdhy;md;wp NtW ve;j re;ju;g;gj;jpYk;
jpUj;jq;fis gpwg;G ,wg;Gg; gjpNtl;bYk; rh.g f;fs; Nkw;nfhs;sf;
$lhJ. -g.J.j.%.K.vz; 42300/I3/80 ehs; 13.10.80
- tpOg;Guk; kh.g. g.K.vz; 12334/rp1/80 ehs; 28.10.80
If the Court orders the Sub Registrar to make corrections etc., the Sub Registrar should
comply with the order of the court , if the concerned Register is with the Sub Registrar.
In case if the Register is not with the Sub Registrar and he gets the order of the
court directing him to make corrections etc., the Sub Registrar may forward the order
of the court to the Tahsildar or Executive Officer or Commissioner as the case may be
to comply with the order of the court under intimation to the court..
- R.G.Page 11 , January 1981
BUILDING INSPECTION
fl;bl kjpg;G –Annexure 1A Item IIIAy; kid kjpg;G Fwpf;f Ntz;Lk;.
- g.J.j.vz; 8404/ N[1/1985 ehs;25.7.86.
All cases of unfinished buildings should be referred to the concerned P.W.D authorities
for determining of market value before admission of the document to registration.
- I.G’s order No 49597/ I 4 /77 date 14.11.77.
5. Plastering 7% 10%
6. Flooring(Cement) 8% 3%
7 Painting 5% 7%
BUILDINGS
Buildings –All the departments of the State and Central Government in State of Tamil
Nadu shall be deemed to be engaged in an essential service for the purpose of sub
section (4) of Section 10 of Tamil Nadu Buildings ( Lease and Rent control) Act 1960
- Standing order 1159
Buildings – Private buildings taken on lease for Govt. purposes – Execution of lease
agreement- Form. - R.G.Page 42,42 March 1973- Standing order1171Appendix XXXII
No document writer or copy writer should be allowed to use any portion of the office
building or the party shed for plying his trade. - R.G. Page 33 August 1972
- R.G. Page 120 May 1984
Stainless steel Tumblers once in two years not exceeding Rs.8 / per Tumbler be
supplied to all Govt. Servants. - G.O.Ms No. 243 / Fin (salaries) Dt 12.4.88
Supply of Tumblers to L.G.G.S and other menials – order. - R.G. Page 42 August 1976
Water Filters to Govt. offices- Stainless steel Water Filter be supplied to the Govt.
offices in the Chennai City at the rate of one Water Filter of 24 litres capacity where the
strength of the employees is above 25 but below 100 and one additional Water Filter of
24 litres capacity for every number of 100 members. - R.G. Page 253 December 1988
Hot and cold Water charges. - R.G. Page 14, February 1977
Disposal of defective locks and keys – sending of to the Works Manager , Tamil Nadu
Public Works Engineering Corporation Ltd., Chennai for repairs and disposal.
- R.G. Page 393 October 1979.
nrd;id efiu jtpu;j;J kw;w ,lq;fspy; cs;s rh.g f;fs; K.r. gpupT 41,
42 d;fPo; Ml;rpauhf mtu;fsJ Ml;rp vy;iyf;Fl;gl;l fpuak;, <L, gup
tu;j;jid, jhdk;, nrl;by;nkz;L Mtzq;fisg; nghWj;j kl;by;
nray;glyhk;. - epiy Miz 692(i)
Certificate under Section 41 – Deeds of equitable ‘M’ by deposit of title deeds – Sub
Registrar can collect the deficit stamp duty under Section 41.
- I.G’s D.Dis No 54708 / B1 / 71 dt 28.2.76
mjpfhu Mtzj;jpw;F efy; -Certified copy of Power- of- Attorney can be given
if the applicant declares in his application that the Power- of- Attorney is required for
production in court or alleged that the registered Power- of- Attorney is under dispute.
- I.G’s order No 30538 /C1 /2005 date 26.5.2005.
- Villupuram D.R’s No.4382 /B1 /2005 Date 31.5.2005.
Govt. Offiers to search the registers in Registration offices and to take copies of entries
for bonefide public purposes. - R.G. Page 22, July 1972..
Chit Funds Act- Inspecter of Chits authorized to inspect Chit books and all the records
of a Chit during office hours on any working day at the premises former with or without
giving notice. - R.G.Page 123,July 1989.
Market value statement 3(1): Refusal by Sub Registrar for failure to attach statements
of Market value – issue of summons to executants before refusal – Procedure – Appeal
under Sec 72 – whether the statement of Market value may be accepted while hearing
Appeal –instructions. - R.G.Page 110 ,1969
ix). NkNy cl; gj;jp vii kw;Wk; viii –y; fz;l Fwpg;Gfs; rhu;g jpthsuhy;
Njjpapl;l RUf;nfhg;gj;Jld; mj;jhl;rp nra;ag;gl Ntz;Lk;.
x). gpupT 25(m) gpupT 34-d fPohd kWg;g hizapy; jhf;fy; nra;jtupl
kpUe;J kD ngwg;gl;L khtl;lg;gjpthsUf;F mDg;gpa tpguk; ,lk;
ngw Ntz;Lk;. -epiy Miz 670 (c)
DATE
Mtzk; jhf;fy; nra;tjw;F cupa fhyk; fzf;fpl vOjpf; nfhLj;j
ehisf; fzf;fpy; nfhs;s Ntz;bajpy;iy. -epiy Miz 450
Date of execution shall be the criterian for the stamp duty – Sec 17 of the Stamp Act
- g.J.j.vz; 66384/ rp;1/81-1 ehs; 26.9.81.
DEPOSITION (thf;F%yk;)
vOjpf; nfhLj;jtu;fs; vOjpf; nfhLj;jij xg;Gf; nfhz;L Nkw;Fwpg;G
ifnaOj;J nra;tjw;F k;, rhl;rpfis rhjhuzkhf tprhupg;gjw;Fk; epu;z
apf;fg;gl;l Nkw;Fwpg;Ng NghJkhdJ. ,Ug;gpDk; fPo;f;fz;l fhuzq;
fSf;fhf thf;F%yk; ngw Ntz;Lk;.
(a). vOjpf; nfhLj;jij kWf;Fk;NghJ.
(b). vOjpf; nfhLj;jij xg;Gf; nfhz;Lk; Nkw;Fwpg;gpy; ifnaOj;jpl
kWf;Fk; NghJ.
(c). vjpu;g;gpd; Ngupy; (m) Ml;Nrgizapd; Ngupy; vOjpf; nfhLj;jij
xg;Gf; nfhs;Sk; NghJ.
(d). vOjpf; nfhLg;gtu; kuzk; mile;j gpd; Nkw;nfhs;Sk; tprhuiz
apd; NghJ.
(e). epiwNtw;Wgtuhf , gpujpepjpahf , fhu;badhf tUgtu;fspd; jFjp gw;w p
tprhupf;Fk; NghJ.
(f). ikduhf Njhw;wkspg;gtupd; taJ Fwpj;;J %ldhf (m)igj;jpaf;fhu
dhf Njhd;wf; $batupd; rPupa kNdhepiy Fwpj;;J tprhupf;F k; NghJ.
(g). jhf;fypy; (m) M[uhtjpy; fhyjhkjj;jpw;fhd tpsf;fk; ngWk;NghJ.
(h). egu;fspd; Nky;tpguk; (Addition) (m) nrhj;J tpguk; Mtzj;jpNyh
(m) Nkw;Fwpg;g pNyh Mtzj;jpNyh ,y;yhjNghJ.
(i). capiy vOjp itj;jtu; (m) jj;J mjpfhu Mtzk; %yk; jj;J
nfhLg;gtu; ,we;jgpd; gpupT 41(2) d; fPohd tprhuiz Nkw;nfhs;Sk
NghJ.
(j). Mtzk; vOjpf; nfhLf;fg;gl;ljpd; cz;ik Fwpj;J gpupT 74 – d;fo P ;
tprhuizapd; NghJ jdpj;jhspy; nghJthf vOj;J %yk; Mjhuk;
Njitg;gLk; NghJ. - gjpT tpjp 150(i)
( Received in the office of the Sub Registrar of….. ……..on the …day of….…..20..
Date……. Sub Registrar )
vd Nkw;Fwpg;gpl Ntz;L k;. - epiy Miz 194(ii)
ENCUMBRANCE CERTIFICATE
tpy;yq;f rhd;W -ve;j nkhopapy; ml;ltiz II cs;sNjh me;j nkhop
apy;jhd; tpy;yq;f rhd;W toq;f Ntz;Lk;. fl;rpf;fhuu; tpUk;gpdhy;
Mq;fpyj;jpy; toq;fyhk;. - gjpT tpjp 142
gjpTr;rhd;W
1. gjpTf;F jhf;fy; nra;ag;gl;l xU Mtzk; njhlu;ghf gpupT34,35,38 kw;
Wk; 59y;fz;ltiuaiwfs;gpd;gw;wg;gl;lgpwF, mt;thtzj;jpd; cz;ik
efy; ve;jGj;jfk; njhFjp gf;fj;jpy; Nfhu;it nra;ag;gl;lJ vd;w tpguq;
fSld;“gjpTnra;ag;gl;lJ”vd;w thu;j;ijapidcs;slf;fpMtzj;jpd;
Nky;, Nkw;Fwpg;ghf rhd;wpl Ntz;Lk;.
2. ,j;jifa rhd;W gjpT mYtyuhy; Njjpapl;l ifnahg;gk; ,l;L Kj;jp
iuaplg;g l Ntz;Lk;. mjd;gpd; mt;thtzk; ,r;rl;lj;jpy; fz;l
tiuaWf;fg;gl;Ls;s Kiwapy; Kiwahf gjpT nra;ag;gl;lJ vd;gjw;
fhd Mjhukhf Nkw;nfhs;sg;gl Ntz;Lk; kw;Wk; gpupT 59-y; Fwpg;gplg;
gl;l Nkw;Fwpg;g py; fz;l cz;ikfs;, tptupf;fg;gl;lthW eilKiwf;F
tUk;. – gjpTr;rl;lk; gpupT 60
thupRjhuu;fs; vd;g J Full Blood, Half Blood, Uterine Blood %ykhf te;j
midtUk; mlq;Fk;
2). kD ngwg;gl;L $W 16(d) gb fl;lzk; & 100/ t#ypf;f Ntz;Lk;.
,j;njhif gp fzf;fpy; tuT itf;f Ntz;Lk;. -epiy Miz 504
12). tprhuiz gw;wpa Njjp epu;zak; nra;j mwptpg;G rk;ke;jg;g l;l fpuhk
epu;thf mjpfhup (fSf;Fk;) gpujpepjpfSf;Fk; gjpT mQ;ry; xg;gjYld;
mDg;g Ntz;Lk;. - epiy Miz 512.
gpupT 41(2) kw;Wk; gjpT tpjp 69- d;; fPohd kDtpy; “capy; (m) jj;J
mjpfhu Mtzk; vOjp itj;jtu; trpj;J te;j ,lq;fs; (mit rhu;e;j
gjpT mYtyfk;, fpuhk epu;thf mYtyfk;;, khtl;lk;,mtu;kuzkile;j
,lk;, nrhj;Js;s fpuhkk;, mtUila thupRjhuu;fspd; (gpujpepjpfspd;)
ngau; Kftup, gpujpepjpfs; ( thupRjhuu;fs;) trpf;Fkplj;jpw;Fk; Mtzk;
jhf;fy;nra;ag;gl;l gjpTmYtyfj;jpw;Fk;,ilapy;cs;sJ}uk;,mtu;fs;
te;J nry;y Njitahd ,Utop NgUe;J gaz fl;lzk; Kjypa tpguq;
fSld; ,Uj;jy; Ntz;Lk;. - epiy Miz 601.
(Fwp)K.rptfiyr;nry;td; Nky;tpguj;Jld;
(Fwp)K.rhkpehjd; Nky;tpguj;Jld;
2007 k; Mz;L [dtup khjk; 23 k;ehs; gjpT mYtyu;
However Private Vakils or persons not qualified under the Legal Practitioners Act shall
not be allowed to appear.,j;jifa egu;fs; Kiwahf mj;jhl;rp nra;ag;ngw;w
mjpfhuMtzj;jpd;gb Kftuhf nray;gl jilNaJkpy;iy.
- gjpT tpjp 168.
tof;F ehl;fhl;b
tprhuiz njhlu;ghd md;whl eltbf;iffs; Fwpj;J tof;Fehl;fhl;b
( Extract in Appendix XI y;)gjpTfs; Nkw;nfhs;sg;gl Ntz;Lk;.- S.O. 609(a)
tprhuizapd;NghJnfhLf;fg;gLk;,wg;Gr;rhd;W,rhl;rpfistutiof;ff;
NfhUk; kDf;fs;, tprhuiz xj;jpitg;G kDf;fs; Kjypa tw;wpy; cupa
kjpg;Gf;F ePjpkd;w tpy;iyfs; xl;lg;gl Ntz;Lk;.mt;thW xl;lg;glhj
kDf;fs; kPJ eltbf;if vLf;f ,ayhJ.
- g.J.j.ep.K.vz; 19698/,2/ 84 ehs; 25.3.85
tprhuiz Nkw;nfhs;Sk; NghJk;, jPu;g ;Gfs; vOJk; NghJk; gjpTmYtyu;
epahakhfTk; Neu;ikahfTk; ele;Jf; nfhs;s Ntz;Lk;.
gpupT 41(2)-d; gbahd capy; tprhuiz (m) gpupT 72-d; fPohd Nky;
KiwaPL (m) gpupT 73-d; fPohd tpz;zg;gk; (m) gpupT 74-d; fPohd
mry; tprhuizapy (LegalPractioners Act) fPo; jFjp ngwhj tof;fwpQu;fs;
M[uhf mDkjpf;fg;glf; $lhJ. Mdhy; mtu;fs; mjpfhuk; ngw;w
Kftu;fshf te;jhy; Ml;Nrgiz VJk; ,y;iy. - gjpT tpjp 168
gpupT 73-d; fPohd tpz;zg;gk; jhf;fy; nra;tjw;F upa egu; my;yhj NtW
eguhy; cupa fhyj;jpw;Fs; jhf;fy; nra;ag;gl;lhy; , cupa eguhy; cupa
fhyj;jpw;Fs; jhf;fy; nra;AkhW Nfhup jpUg;gp mspf;f Ntz;Lk;.
- gjpT tpjp 169
Original Enquiry – The Sub Registrar Grade I could conduct original Enquires only
after they have been notified by name to exercise the above powers in the Gazatte.
I.G’s No.27021 /B3 / 75 dated 8.11.75
tprhuiz ehspy;
a). ve;j fl;rpf;fhuUk; M[uhf tpy;iynad;whYk; (my;yJ)
b). kDjhuu; M[uhfhky; vjpu; kDjhuu; M[uhfp Mtzk; gjpT
nra;tjw;F vjpu;j;jhy; (my;yJ)
c). vjpu;kDjhuu; M[uhfhky; NkYk; mtUf;F miog;ghiz mDg;g
Njitahd fl;lzj;ij kDjhuuhy; nrYj;jg;glhj tpistpd;fhuzkhf
miog;ghiz vjpu; kDjhuUf;F rhu;T nra;ag;gl tpy;iynad;why;
Mtzj;ij gjpT nra;tjw;F Miz toq;f gjpthsu; kWj;J Miz
aplyhk;. ,Ug;gpDk; NghJkhd fhuzj;jpw;fhf mt;tg;NghJ tprhu
izia xj;jpitf;f gjpthsUf;F mjpfhuk; cz;L. - gjpT tpjp 171(v)
,t;tpjpapd;gb Mtzj;ij gjpT nra;a Miz toq;f kWf;F k; Miz
2Gj;jfj;jpy; gjpT nra;ag;g l Ntz;L k;. -gjpT tpjp 171(vi)
It is not proper to insist that a person presenting an Appeal under section 72 or Appli
cation under section 73 should be identified by witnesses.
– R.G. Page 8, December 1971
gpupT 72 kw;Wk; gpupT 73-y; “Within thirty days from the date of order” kw;Wk;
“Within thirty days after making of the order” vd;gJ xNu khjpupahdJ.
(Ruling D under S.O.826)
kWg;ghiz gpwg;gpj;j ehs; 25.03.70. md;Nw kDjhuUf;F mwptpf;fg;gl;
lJ. kWg;ghiz efy; Nfhupa ehs; 28.03.70. efy; toq;fpa ehs; 4.04.70
Nky;KiwaPL jhf;fy; nra;j ehs; 25.04.70 fhyf;nfL 24.04.70 cld; Kb
tile;J tpl;ljhy; KiwaPL fhyq;fle;jNj.
– g.J.j vz; 25765/B3/70 ehs; 30.07.70
ERRORS IN REGISTRATION
xU Mtzk; jtwhd Gj;jfj;jpy; gjpT nra;ag;gl;L tpl;lhy; mg;gjpT
epiyf;F k;. Mdhy; cupa Gj;jfk; njhlu;ghd ml;ltizapy; rk;ke;jg;
gl;l Mtz tpguq;fis (gb nra;ag;gl;l Gj;jfk;, njhFjp, gf;fk;)
Fwpg;gpl gjpthsu; Mizapl Ntz;Lk;. - gjpT tpjp 159(i)
(i). Officers of Govt. whose services are lent to local bodies or public undertaking cont
rol or who perform other duties retaining a lien on Govt. posts such as commissioners
of Municipalities ,Liquidators of co-op Societies and Managers of estates under the
superintendance of the court of wards.
(ii). Commissioners of Municipalities ,whether holding a lien on Govt post or not.
- G.O. Ms No 2241 Revenue dt 2.9.1938. & G.O Ms 157 C.T & R.E Dept dt 2.3.87
- S.O.521(b)(i),(ii)
FEES (fl;lzk;)
& 3000/ tiu kjpg;Gs;s fpua Mtzq;fSf;F Kj;jpiuj;jPu;it kw;Wk;
gjpTf;fl;lzk; tpyf;F cz;L.
- g.J.j.%.K. vz; 19134/ ,2/98 ehs;31.7.98.
fpua cld;gbf;if uj;J- nrhj;J RthjPdk; mspf;fg;g lhjJ.– Kd;
gzk; jpUk;g mspf;fg;gl;lhYk;,mry; cld;gbf;iff;Fupa fl;lzk;
mjpfgl;rk; & 50/ t#ypf;f Ntz;Lk;.
- g.J.j. vz; 42386/ C1/96 ehs;9.5.97.
Nky;KiwaPL
rhd;W toq;fpaJ rh.g. vdpy; kh.g.Tf;Fk;, kh.g. vdpy; g.J.jTf;Fk;
rhd;W NjjpapypUe;J 2 khjq;fSf;Fs; Nky;KiwaPL nra;ayhk;. Nky;Kiw
aPL mtuhNyh, mtUila mjpfhuk; ngw;w KftuhNyh (m) tof;fwpQu;
%ykhfNth Neupy; jhf;fy; nra;ag;glyhk; my;yJ gjpT mQ;ry; %yk;
mDg;gyhk;.
Nky;KiwaPL kD tbtpy; vOjg;gl;L & 5.00kjpg;Gs;s ePjpkd;w tpy;iy
xl;lg;gl;bUj;jy; Ntz;Lk;. Nky; KiwaPl;by; ,Uf;f Ntz;bait.
m).kDjhuu; ngau; Kftup kw;Wk; vjpu; kDjhuu; ngau; Kftup.
M).,J njhlu;ghf rhd;W toq;fpa mYtyu; tpguk;.
,). NfhUk; epthuz tpguk; RUf;fkhf.
<). ,J njhlu;ghd rhd;wpd; ehs;.
gbtk;
gzk; fl;baikf;fhd rhd;W
&……….(&gha;…………………...kl;Lk;) …………..Njjpapy;………...fhuzj;
jpw;fhf……….vd;gtuplkpUe;J t#ypf;fg;gl;lJ vd rhd;W nra;fpNwd;
……..gjpthsu; mYtyfk;
……………………………
ehs;……………. ……..gjpthsu;
(Kj;jpiu)
-epiy Miz 1017(d) & R.G. Page 142 July 1986.
FILES
fl;lz urPJ rhd;W (Certificate of fee receipt) toq;ff; NfhUk; kD
kDf;fs; Nfhu;itapy; xl;lg;g l Ntz;L k;. - epiy Miz 1017 (d)
FINGER IMPRESSIONS
xt;nthU Nuifg;g jpNtL Muk;gpf;F k; nghOJ 100 jpwg;Gfs; (jhl;fs;)
cs;sdth vd;gij tupirahf vz;zspj;J Kjy; gf;fj;jpd; jig;gpy;
gf;fr; rhd;W Nru;f;fg;gl Ntz;Lk;. Nuifg;gjpNtl;bd; Kfg;g py; (cs;
gf;fj;jpy;) midj;J jhl;fSk; FiwghLfs; ,d;wp cs;sdth vd;W
Ma;T nra;J rhd;W Nru;f;f Ntz;L k;. - epiy Miz 1065(d)(e).
Impressions I to VII on this page have been affixed in my presence and under
my supervision by the persons whose names are entered next to them.
ehs; rhu;gjpthsu;
Impressions VIII and IX on this page have been affixed in my presence and
under my supervision by the persons whose names are entered next to them.
ehs; rhu;gjpthsu;
elg;g pYs;;s xU Nuif gjpNtL ePjpkd;w j;Jf;F gjpT tpjp 147 f;F,zq;f
mDg;gg;gLk; NghJ me;;j Nuifg;gjpNtl;by; vLf;fg;gl;l filrp Nuif
apd; mbapy; “…….ePjpkd;wj;Jf;F………Njjpapy; mDg;gg gl;;lJ” vd;W
Fwpg;G vOjp gjpT mYtyu; NjjpAld; ifnahg;gk; ,l Ntz;Lk;. NtW
Gjpa gjpNtL Jtf;fp guhkupf;fg;gl Ntz;Lk;. ePjpkd;wj;Jf;F mDg;gg;
gl;l Nkw;fz;l gjpNtL kPs ngwg;gLk;NghJ elg;gpYs;;s Nuifg;gjpNtL
KbTw;wgpd; jhd; Nkw;fz;l gjpNtl;bd; kPjp ,lq;fis gad;gLj;j
Ntz;Lk;. ,jw;Fupa Fwpg;Gfs; Nru;f;fg;gl Ntz;Lk;. - epiy Miz 498
H.R&C.E
rka epWtdq;fs; rk;ke;jg;gl;l Mtzg; gjpT njhlu;ghf mwptpg;G
mDg;Gjy; -gw;wp
(i). rka epWtdq;fSf;F nrhe;jkhd mirahr; nrhj;Jf;fspd; 5 Mz;L
fSf;F Nkw;gl;l Fj;jif Mtzk;.
(ii). rka epWtdq;fs; njhlu;Gila guptu;j;jid, <L, fpuak;, jhdk;,gpio
jpUj;jy;, uj;J, urPJ, Fj;jifxg;gil, Fj;jifkhw;w k; KjypaMtzq;fs;
gjpT nra;jhy; rk;ke;jg;g l;l ,e;J rka mwpiya Ml;rpj;Jiw cjtp
MizaUf;F mwptpg;G mDg;Gjy; Ntz;Lk;. - epiy Miz 223.
rka epWtdq;fs; rk;ke;jg;gl;l Mtzg; gjpT njhlu;ghf mwptpg;G
mDg;Gjy; -gw;wp
ntsp khepyj;jpy;cs;s fl;lisfs; rk;ke;jg;gl;l Mtzq;fs;, k;
khepyj;jpy; gjpT nra;ag;gl;lhy; rk;ke;jg;gl;l gjpT mYtyfj;jpypUe;J
,k;khepyj;jpYs;s rk;ke;jg;gl;l mwepiya MizaUf;F mwptpg;G
mDg;gp itf;fg;gl Ntz;Lk;.mwptpg;gpd; efy; xd;W rk;ke;jg;gl;lntsp
khepy ,e;J rka mwf;fl;lis Ml;rp mYtyUf;Fk; mDg;gp itf;fg;
gl Ntz;Lk;. ,t;tpguk; jdp Fwpg;g hf fhyhz;L mwpf;ifapy; njuptpf;f
Ntz;Lk;. ntspkhepyj;jpw;FmDg;g g;gLk; mwptpg;gpd; efYf;F fl;lzk;
VJk; t#ypf;f Ntz;lhk;. - R.G.Page 10, March,1973.
- g.J.j.vz; 5485/ ,;1/94 ehs; 9.5.94.
Instrument of Gift deeds or Settlement of lands or buildings donated for the purpose of
Charitable Endowments as defined in clause (5) of Section 6 of Tamil Nadu Religious
and Charitable Endowments Acts 1959 (Tamil Nadu Act 22 of 1959) or Wakf as
defined in clause (1) of Section 3 of the Wakf Act 1954 to the extent the duty is
Chargeable on the instrument of deed of Gift or Settlement to a nominal value of
Rs 100/ only - G.O.Ms 903/C.T&R.E/Dept Dt 4.9.86
HISTORY OF OFFICE.
gjpTr; rl;lk; jtpu kw;w rl;lq;fspd; fPo; nra;ag;gLk; gzp tuT nryT
Kjypait V –Transaction jiyg;g pd; fPo; Fwpf;f gbtk;.
- R.G.Page 15, September,1973.
jiyikmYtyf cjtpepu;thfg;nghwpahsu;gjpTfs;rupghu;f;fTk;mwpf;if
fs; ngwTk; rhu;gjpthsu; mYtyfq;fSf;F nry;Yk;NghJ mYtyf tu
yhw;W Vl;by; mwpf;if IV y; Ma;Tfs; vd;w mwpf;ifapy; khgTf;nfd
xJf;fg;gl;l fyj;jpy; nifnahg;gkpl Ntz;Lk;.
-g.J.j.vz; 57571/N[5/83-1 ehs; 31.8.83
-jpz;btdk; kh.g. ep.K.vz; 1591/M/83 ehs; 9.9.83.
IMPOUNDING
Kj;jpiur; rl;lj;jpd; fPo; Klf;fk; nra;jy;
rh.g Klf;fk;nra;Ak; epiyapy;mry;Mtzj;ijNa Ml;rpaUf;F mDg;g
Ntz;Lk;. - K.r.gpupT 38
Form No.60
(See third Proviso to rule 114B)
Form of declaration to be filed by a person who does not have either a Permanent
Account Number or General Index Register Number and who makes payment in cash in
respect of transactions specified in clauses (a) to (h) of rule 114B.
1. Name and address of the declarant…
………………………………………………………………..
2. Particulars of transaction…………
3. Amount of the transaction…………
4. Are you assessed to tax? Yes/No
5. If yes,
(i) Details of Ward/ Circle/Range where the last return of income was
filed?
(ii) Reasons for not having Permanent Account Number/ General Index
Register Number?
6. Details of the Document being produced in support of address in column
(1)…………..
Verification
I,…………… do hereby declare that what is stated above is true to the best of my
knowledge and belief.
Verified today, the ……day of…. ……..20
Date:….
Place…….. Signature of the declarant.
Form No.61
(See Proviso to clause (a) of rule 114C)
Form of declaration to be filed by a person who has agricultural income and is not in
receipt of any income chargeable to income – tax in respect of transactions specified in
clauses (a) to (h) of rule 114B.
1. Name and address of the declarant…
………………………………………………………………..
2. Particulars of transaction…………
.
Verification
Date:….
Place…….. Signature of the declarant
Verification
I,…………… do hereby declare that what is stated above is true to the best of my
knowledge and belief.
Verified today, the ……day of…. ……..20
Date:….
Place…….. Signature of the declarant.
INDEX (ml;ltizfs;)
ml;ltiz I
Kd; gjpTfis mwpaTk; tpy;yq;frhd;W jahupf;fTk; , xNu topfhl;bahf
ml;ltizfs; ,Ug;gjhy; , ml;ltizfs; jahupg;gjpy; rpwg;G ftdk;
Nkw;nfhs;s Ntz;Lk;. - epiy Miz 917
epy vLg;G rl;lj;jpd; fPohd Award Mtzkhapd; ve;j egu; (m) Jiwf;
fhf epyk; vLf;fg;gLfpwNjh mjid vOjpg;ngWgtuhf ml;ltiz ,l
Ntz;Lk;. - epiy Miz 929(p)(iii)
ml;ltiz II
xt;nthU fpuhkj;jpw;Fk; jdpj;jdpahf guhkupf;f Ntz;Lk;. -S.O. 933(a)
File Book I- Copies of Court decrees and orders canceling previously registered docu
ments and statements containing particulars of indexing filing in Book I – instead off in
the file of Appeal orders and judgements(that such notes should be invariably made in
the indexes concerned and also embodied in the encumbrance certificate issued to the
public by the registering officer. - R.G.Page 45, November,1969.
HINDU MARRIAGE
1955 k; Mz;L ,e;J jpUkzr; rl;lk;.
,r;rl;lk; [k;K fh\;kPu; jtpu ,e;jpah KOikf;Fk; ,e;jpa A+dpad;
gFjpf;Fk; ,e;jpahTf;F ntspNa cs;s ,e;Jf;fSf;Fk; nghUe;Jk;.
-gpupT 1(2)
,r;rl;lk; Kfk;kjpau;fs; fpUj;Jtu;fs;; A+ju;fs; ePq;fyhf ,e;J kjj;
ijr; rhu;e;jtu;fs; Gj;j kjj;ijr; rhu;e;jtu;fs; i[d kjj;ijr;rhu;e;jtu;
fs;(m) rPf;fpa kjj;ijr; rhu;e;jtu;fSf;Fk; nghUe;Jk;.
-gpupT 2(1)(b) & (c)
Hindu Marriage Act – Divorce – Court decree notes – not to be noted in the Hindu
Marriage Register. - I.G’s D.Dis No 59896/G3/77 dt 26.9.77
Cuddalure D.R’s Dis No 15337/DA/77 dt 29.9.77
xt;nthU NjLjy; kw;Wk; efy; kDf;fspy; Appendix L(ii). Part II Manual Page
723 y; cs;s tpguq;fs; Nkw;Fwpg;ghf Nru;f;fg;gl Ntz;Lk;. - S.O.1848 (ii)
SPECIAL MARRIAGE
1954 k; Mz;L rpwg;Gj; jpUkzr; rl;lk;.
,dk; nkhop [hjp rkaq;fisf; fle;jJ .
All Marriage Registrars requested to make entries in English in the Hindu Marriage
Register and Special Marriage Register if the parties desire or if the Registering officer
has reason to believe that the parties may require copies of the entry in connection with
passports. - R.G.Page 213, September,1978.
,e;J jj;J kw;Wk; guhkupg;G rl;lk; 1956 ( The Hindu Adoptions And
Maintenance Act 1956)
,e;j rl;lk; ,e;Jf;fs; Gj;j kjj;jpdu; i[du;fs;rPf;fpau;fs;MfpNahUf;
Fg; nghUe;Jk;. Kfk;kjpau; fpUj;Jtu; ghu;]p kjj;jpdUf;Fg; nghUe;jhJ.
ngw;Nwhu; ,UtUk; ,e;J / Gj;j kjk; / i[du;; / rPf;fpau;fshf ,Ue;J
mtu;fSf;F Kiwahd my;yJ jtwhd topapy; gpwe;J mtu;fs; rhu;e;j
rkaj;jpy; tsu;f;fg;gl;ltu;fs;.
jha; kw;Wk; je;ijauhy; mdhijahf tplg;gl;L (ngw;Nwhiug; gw;wp
tpguk; VJkpd;wp) Nkw;fz;l kjj;jpd;mbg;g ilapy;tsu;f;fg;gl;ltu;fs;.
Nkw;fz;l kjj;jpw;F khwpatu;fs; my;yJ kPs khwpatu;fs;MfpNahu;fSf;
Fk; ,r;rl;lk; nghUe;Jk;. - gpupT 2 .
ntFkjp ngwf;$lhJ.
jj;J mspf;f my;yJ ngw ntFkjp VJk; nfhLg;gNjh (m) nfhLg;g jhf
xg;Gf;nfhs;tNjh(m)ngWtNjh(m)ngw;Wf;nfhs;tjhfxg;Gf;nfhs;;tNjh
$lhJ. kPwpdhy; 6 khj rpiwj;jz;lid(m)mguhjk; my;yJ,uz;Lk;
Nru;j;J tpjpf;fg;glyhk;. - gpupT 17 .
Transfer of Property Act. 1882 - Section 58(f) – Extension of the Provisions to Taluk
Head Quarters.-G.O.Ms 269 ,Law dt.18.10.82. - R.G. Page 267 November 1983.
Stamp duty exempted for the instrument of Deposit of title- deeds,pawn or pledge ,by
way of security for repayment of loan , to be executed by farmers or entrepreneurs of
tiny industries in favour of bank.
- G.O.Ms. No. 73 C.T & Registration (JI)Dept Date. 22.07.2006
- I.G’s No. 38172 /C2 / 2006 Date 28.07.2006
- Villupuram D.R’s No. 5450 / B1 /06 Date 10.8.06.
Explanation for the terms Farmers and tiny industries in G.O.Ms. No. 73 C.T &
Registration (JI)Dept Date. 22.07.2006
The term ‘Farmer’ means a person who manages or owns a farm, which is a piece of
land used for growing crops or breeding and livestock.The term ‘tiny industries’ means
the industries where the investment level is upto Rs 25 lakhs.
- Govt letter No 11283/ J1/ 2007-2 dated12.6.07 from The Secretary to Govt,
Commercial Taxes and Registration Dept.
- g.J.j. vz; 38172/ ,2 /2006 ehs; 19.6.2007
-tpOg;Guk; kh.g..vz; 4239 /M1/2007 ehs; 22.6.2007.
BOND
xU Mtzj;jpy; njhif nfhLg;g jw;fhd epge;jidfs; ,y;yhky; (does
not contain an unconditional undertaking to pay) Mdhy; MW tUl jtiz
fspy; tlbAld; nfhLg;gjhf xU rhl;rpAld; cs;sJ. ,J gpuhk;rup
Nehl;L my;y. ,J K.r.gpupT 2(5)(b) gbahd bond MFk;. Vnddpy;”An
instrument attested to by a witness and not payable to order or bearer whereby a person
has obliged himself to pay money to another”. - epiy Miz 311.
uj;J (Cancellation)
capiy uj;J nra;Ak; Mtzj;jpw;F Kj;jpiuj;jPu;it Njitapy;iy.
- K.r.$W 7.
fpua cld;gbf;if uj;J – fpua njhif & 14720/ y; & 13720/ Kd;gzkhf
ngw;Wf;nfhz;L 3 khj nfL Fwpg;gpl;L nrhj;J xg;gilf;fg;g l;Ls;sJ.
jw;nghOJ 3 Mz;Lfs; fopj;J uj;J nra;ag;gLfpwJ. - cupik khw;wNk.
– R.G.Page 140,141 July 1990.
bu];l; uj;J - Vw;fdNt Kd; gjpthd Mtz vz; 2426/1912 d;gb ehf
ypq;fnrl;bahu; xU bu];l;ilVw;gLj;jpmtuJMAs; tiu elj;jp te;J
mtuJMASf;Fg;gpd;mtuJkfd;rq;fuypq;fk;elj;jpte;jjhfTk; Mtz
vz; 21/1932 d;gbmtuJ capy; Mtzk; mtuJ kfs;fhe;jpkjp vd;fpw
Kj;jurpak;khs; elj;jp te;jjhfTk; mtuJ MASf;Fg;gpd; mtuJ kfd;
fs; tujuh[d; kw;Wk; n[ae;jpehjd; elj;jp tUtjhfTk; jw;NghJ Nkw;gb
bu];l;il njhlu;e;J elj;jp tu ,ayhj epiyapy; Nkw;gb bu];l; uj;J
nra;jjhf vOjg;gl;Ls;sJ. Kd; Mtz vz; 21/1932capy; Mtzj;jpy;
“ vd; kfs; ikdu; fhe;jpkjp vd;fpw Kj;jurpf;F tpthfkhfp Mz; kf;fs;
Vw;gl;lhy; Nkw;gb Mz; thupR vdf;F nrhe;jkhf khw;wp ghj;jpag;gl;l
rfy ];jhtu [q;fk nrhj;Jf;fis ru;t Rje;jpukha; Mz;lDgtpj;Jf;
nfhs;s Ntz;baJ” vd cs;sJ. bu];l;il Vw;g Lj;jpatu; capUld;
,y;iy. gpu];jhg uj;J Mtzj;jpd; %yk;nrhj;JVJk; khw;wk; nra;ag;
gltpy;iy. – vdNt ,J $W 64(c) d;gb bu];l; uj;J MtzNk.
– R.G.Page 86 to 88 March 1995.
Cancellation of Sale - Cancellation of Sale Deed containing the express consent of the
parties to the document does not alter its nature.
- I.G’s No.57227 /C3 /2001 dt 20.10.2002.
- Villupuram D.R’s K.Dis No. 10094 /B1 /2002 dt 11.11.2002.
Composition Deed
A , B rNfhjuu;fs;.-,tu;fs; gl;l flDf;fhf Nfhu;l;by;,d;rhy;ntd;l;
lhf jPu;g;ghfp nrhj;Jf;fs;Official Receiver ,lk;cs;sJ.A,we;Jtpl;lhu;.
A apd; kidtpAk; kfs;fSk; Mtzj;jpy; fz;l nrhj;Jf;fis B trk;
xg;gilj;J mtw;iw tpw;W flidf; nfhLf;fTk; Official Receiver trk;
cs;s nrhj;Jf;fis kPl;fTk; tpw;w gzj;jpy; kPjp ,Ug;gpd;jhNk mila
Tk; mjw;fhf jq;fSf;F&75000/ nfhLj;Jtpl Ntz;Lk; vdTk; cs;sJ.
- ,J Composition Deed vd KbT. -R.G.Page 69,70, February 1981.
mlkhd kPs; cupik khw;wk; -xU nrhj;ij fpuak; nfhLj;J mij %d;
whk; egu; milahkypUg;gjw;fhf fpuak; vOjpf; nfhLj;j NjjpapypUe;J 5
Mz;LfSf;Fs; fpuaj;njhif KOtijAk; nrYj;jp kWfpuak; ngWtjhf
fpuak; vOjg;gl;Ls;sJ. jw;NghJ njhif KOtijAk; nrYj;jp mlkhd
nrhj;J kPs; cupik khw;wk; vd vOjg;gl;Ls;sJ. - ,J Gjpa fpuaNk.
- R.G.Page 65 to 67 May 1989.
fpuak;-&3000/ tiu re;ij kjpg;gs;s mirahr;nrhj;Jf;fisg; nghWj;J
vOjg;gLk; fpua Mtzq;fSf;F K. jPu;it kw;Wk; gjpTf; fl;lzk;
tpyf;F. -G.O.Ms.No.220 /C.T.Dept Dt.27.7.98.
- g.J.j vz; 19134 / , 2 /98 ehs; 31.7.98.
- jpz;btdk; kh.g.vz; 7585 / M1 /98 ehs; 10.8.98.
fpuak;-Mjpjpuhtplu;kw;Wk;goq;Fbapdu;-ngz;fs;epyk; fpuak;thq;Fk;
jpl;lk; -Gd;nra; mjpfgl;rk; 5 Vf;fu; , ed;nra; mjpfgl;rk; 2 1/2 Vf;fu;
- 75% K.jPu;it & 75% gjpTf; fl;lzk; rYif – Kjd;Kiw
eltbf;iff;F kl;Lk;. -G.O.Ms.No.115 /C.T.(J1)Dept Dt.9.7.2004.
- g.J.j vz; 5773 / rp 2 /2004 ehs; 3.8.2004
- tpOg;Guk; kh.g.vz; 6151 / M1 /2004 ehs; 9.8.2004.
Iag;ghL njdpTiu
1.epy cr;r tuk;G Vw;fdNtnrhe;j gadhspfisj; Nju;T nra;a mjpfhuk;
khf cs;s epyj;ijAk; Nru;j;J ngw;w Nju;Tf; FOmy;yJmf;FOthy;
vd cs;sjhy; ,jw;F Mjhuk; mjpfhuk; ngw;w mYtyuhy; mspf;fg;
vt;tifapy; ngw Ntz;Lk;? gLk; rhd;iw Mjhukhf fUjplyhk;.
2. gadhsp thq;Fk; epy kjpg;G xU epyk; fpuak; ngw mDkjpf;fg;gl;Ls;s
yl;rj;jpw;F mjpfk; vdpy; xU yl;rj;jpw;F kl;LNk K.jP & g.f.
rYif vt;thW mDkjpf;fg;g l rYif mDkjpf;fg;gl Ntz;Lk;.&
Ntz;Lk;?; xU yl;rj;jpw;F mjpfk; vdpy; xU
yl;rj;jpw;F Nkw;gLk; njhiff;F KO
K.jP& g.f. t#ypf;fg;gl Ntz;Lk;.
3.;.& xU yl;rk; vd;gJ fpzW fpzW kuq;fs; Nghd;wit ,Ug;g pd;
/kuq;fs;/ gk;G nrl;Mfpatw;w pd; mtw;iwAk; Nru;j;J.& xU yl;rk;
tiu rYifmDkjpf;fyhk;.
kjpg;igAk; cl;gLj;jpajh?
4. xNu nrhj;ij xNu eguhy; xNu nkhj;j njhif & xU yl;rj;jpw;F
egUf;F gpupj;J vOjpxd;Wf;F kl;LNk rYif toq;fg;gl Ntz;Lk;.
Nkw;gl;l Mtzq;fs; gjpTf;F
jhf;fy; nra;ag;gl;lhy;?
- g.J.j vz; 29205 / rp 2 /2005 ehs; 6.6.2005
- tpOg;Guk; kh.g.vz; 4991 / M1 /2005 ehs; 21.6.2005.
guptu;j;jid(Exchange)
guptu;j;jid –A mapl;lk; &9362000/ kjpg;Gs;s mirahr; nrhj;J. B
mapl;lk; mirahr;nrhj;J & 9,37,500/ + nuhf;fk; & 84,24,500/ Mf &
93,62,000/.A mapl;l kjpg;gpy; nuhf;fj;ij fopf;f Ntz;Lk; vd;gJ jtW.
mjpf kjpg;ghd A mapl;l mirahr; nrhj;Jf;F K. jPu;it nrYj;jg;gl
Ntz;Lk;. -R.G.Page 177 to 179 June 1996.
jhdk; (Gift)
jhdk; -xUtu; jkJ nrhj;Jf;fis xU epWtdj;jpw;Fjhdkhf nfhLf;
fpwhu;. ,r;nrhj;Jf;fisg; nghWj;J ,e;jpad; tq;fpapy; cs;s flid
jhdk; ngWgtu; igry; nra;a Ntz;Lk; vd cs;sJ. –Treated as gift deed
under Article 33. -R.G.Page 88 , April 1978.
Fj;jif (Lease)
Fj;jif-KO Fj;jif fhyj;jpw;Fk; cupa thlif KOtJk;Kd;gzkhf
nfhLf;fg;gl;L, thlif njhifapd; gFjp VJk; epYit,y;yhkypUg;gpd;
Kd;gzj;njhiff;fhd Fj;jif vd KbT. - epiy Miz 334(iii)
An instrument by which the right of vending toddy in a farm was transferred from one
individual to another is not a transfer of lease but a conveyance.
- Note 6 under Article 23 of Schedule I.
ghf Mtzk;
ghf Mtzj;jpw;F mj;jpahtrpa Njitfs;
(a). mirahr;nrhj;J (m)mirAk; nrhj;J(m)mirAk; kw;Wk;; mir
ahr;;nrhj;J ,Uf;f Ntz;Lk;.
(b). nrhj;J xd;Wf;F Nkw;gl;l $l;L cupikahsu;fSf;F ghj;jpag;
gl;l jhf ,Uf;f Ntz;Lk;.
(c). xU Mtzj;jpd; %yk; $l;L cupikahsu;fs;gpupj;Jf;nfhs;Sjy;
(m);gpupj;Jf;nfhs;s cld;gbf;if nra;J nfhs;tjha; ,Uj;jy;
Ntz;Lk;. - Section 2(15) of the Stamp Act .
ghfk;- je;ij kw;Wk; %d;W kfd;fs;- G+u;tPf nrhj;ij tpw;W je;ij nga
upy; fpuak; ngwg;g l;l nrhj;J –ghfNk. -R.G. Page 312 to 314 December 1996.
ghfk; - jha; kw;Wk; ,U kfd;fs; - G+u;tPf nrhj;Jk; jhahuhy; fpuak;
ngwg;gl;l nrhj;Jk;. - jhahuhy; fpuak; ngwg;gl;L kfd;fs; milAk;
nrhj;ijg; nghWj;J nrl;by;nkz;L vdTk; kw;w nrhj;Jf;fisg;
nghWj;J ghfk; vdTk; KbT. -R.G. Page 348 to 352 December 1996.
ghfk; - jha; (1) , kfd; (2 ) , 2tJ egupd; kidtp (3 ) , 2tJ egupd; kf;fs;
(4 to 8 ) .- G+u;tPf nrhj;J –FLk;gj;jiytu; ,we;jgpd; mtUila kidtp
kw;Wk; kfDf;F cupik Vw;gLfpwJ. Mdhy; kUkfSf;F cupikapy;iy.
vdNt kUkfs; ( 3tJ egu;) milAk; nrhj;jpy; ghjp ghfj;jpw;F khkpahu;
kUkfSf;F nra;Ak; Vw;ghL vdTk; kPjp ghjp ghfj;jpw;F fztd;
kidtpf;F nra;Ak; Vw;g hL vdTk; kPjp nrhj;Jf;fisg; nghWj;J ghfk;
vdTk; KbT. -R.G. Page 76 to 78 April 1997.
ghfk; -
1. lhf;lu; jhk]; [hu;[; j/ng ‘B’ 2625 r.mb gpupglh kid & 3046
b. [hu;[; r.mb jiuj;js fl;blk;.
2.; jhk]; [hu;[; j/ng b. D’ 2624 r.mb gpupglh kid & 2600
[hu;[; r.mb 2 tJ jsk; fl;blk;.
3. rhuhkjha; j/ng b. [hu;[; ‘C’ 2625 r.mb gpupglh kid & 3046
r.mb Kjy; jsk; fl;blk;.
1,2 egu;fs; rNfhjuu;fs; 3 egu; ,tu;fspd; rNfhjup. ,t;thtzk; ghfk;
vd gjpT nra;ag;gl;l gpd; khepy fzf;fhau; jzpf;ifapy; Fwpg;Giu
nra;ag;gl;ljhy; K.r.gpupT 33 (V) d;fPo; mwptpg;g gpwg;gpj;jij mLj;J
fl;rpf;fhuu;fshy; K.r.gpupT 33 (V)(3) d;fPo; Nky;KiwaPL nra;ag;gl;lJ.
NkYk; 47 (V)(3) d;fPohd eltbf;iff;F k; gjpT mYtyuhy; Nfl;G
nra;ag;gl;Ls;sJ.
Mtz thrfq;fspd;gb A n\bA+ypy; Fwpg;gpl;l 3 fpuTz;l; kw;Wk;
674 r.mb fhypkid kw;Wk; NtW 900r.mb fhypkid Mfpatw;wpy; jyh
3/4 gq;F gpupglh ghfj;jpid 2 tJ egu; fpuak; ngw;Ws;shu;. gpd;du; mtu;
900r.mb kidapy; jkf;Fupa gq;fpid Mu;.eluh[d; vd;gtUf;F fpuak;
nfhLj;J tpl;lhu;. Nkw;gb 3 fpuTz;l; kw;Wk; 674 r.mb kidapy; 1/4
gq;F gpupglh ghfj;jpid 1 tJ egu; fpuak; ngw;Ws;shu;. ,e;j kidapy;
1,2, 3 egu;fs; mtu;fsJ tUthapid xUq;fpizj;J ,r;nrhj;jpy; mLf;
fq;fs; fl;b jw;NghJ Nkw;gb 3 egu;fSk; ghfk; nra;Jf; nfhs;fpd;wdu;.
nrd;id cau;ePjp kd;w btp\d; ngQ;r; jPu;g;Giuahd AIR 1934 Madras
Page 204 I guprPypj;J rkPgj;jpy; nrd;id cau;ePjp kd;wk; W.P.No.362 /1991
(V.Mahalingam – vs –C.C.R.A Madras 1 ) vd;w tof;fpy; 24.12.1998 ehspl;l
jPu;g ;Giuapy;
“ It is settled law that the essence of deed of Partition is co-ownership and a
mere statement that the parties to the document and co-owners cannot be accepted as
such” vd KbT vLf;fg;gl;Ls;sJ.
Mtz thrfq;fspypUe;J
(i). fl;blj;jpy; Nkw;gb 3 egu;fSf;F k; Kd;Dupik cs;sJ vd;gjhy;
fl;blq;fisg; nghWj;J (B ,C,D schedule) y; Fwpg;gpl;Ls;sJ ghfNk vd
Tk;
(ii). nkhj;j epyg;g ug;gpy; 1 tJ egu; 1/4 gq;fpid miltJk; 2 tJ egu;
milAk; 2624 r.mb gpupglh kid ghfNk vdTk;
(iii).1tJ egUf;F mtUf;F Kd; fpua Mtzg;gb cupikg;gLk; 1/4 gq;
fpid tpl mjpfkhf($Ljyhf) xJf;fg;gLtJ kw;Wk; 3 tJ egUf;F
xJf;fPJ nra;ag;gl;l kid gug;G 2625 r.mbapy; md;dhUf;F $l;
Lupik ,y;yhj fhuzj;jhy; Nkw;gb 2625 r.mb kid Mfpa ,uz;Lk;
FLk;g cWg;gpdUf;fy;yhj Vw;ghL vdTk; KbT.
- gjpT mYtyu; K.r.gpupT 47(V)(3) d;fPo; mDg;gpa Nfl;G rl;lg;gb
jtwhdJ. - g.J.j. Miz g.K. 26741/gp1/2002 ehs; 18.2.2003.
The term ‘Separated Share’pearing in Article 45(b) of Schedule-I to Indian Stamp Act,
shall take the following meaning,
“ The largest Share remaining after the property is partitioned (or if there are two or
more shares of equal value and not smaller than any of the other shares,then one of such
equal shares) shall be deemed to be that from which the other shares sre separated”.
- muR fbjk; vz; 1446 /J1/05-2 C.T(J1) Dept ehs; 7.3.05.
ghfk; -
1. v];.uhkr;re;jpud;(FLk;g epjp & 20000/ - D nrhj;J xJf;fg;gl;lJ)
2. v];.\z;Kfk;(FLk;g epjp & 20000/ - D nrhj;J xJf;fg;gl;lJ)
3. v];.Ntjuh[; (& 60000/ -kjpg;Gs;s C nrhj;J xJf;fg;gl;lJ)
4. v];.ghyfpU\;zd; (FLk;g epjp & 20000/ - D nrhj;J xJf;fg;gl;lJ)
midtUk; Rg;igah gps;is kf;fs;. Mtzj;jpy; fz;l mirah nrhj;
jhd C nrhj;jpy; fz;l %d;W mapl;lq;fspy;, Kjy; mapl;l nrhj;jhdJ
vOjpf; nfhs;gtu;fspd; jha;top ghl;bahd Ntjhk;ghs; Mr;rp fpuak;
ngw;W vOjpf; nfhs;gtu;fspd; jhahUkhd Re;juhk;ghSf;F nrl;by;
nkz;l; nra;ag;gl;lnrhj;jhFk;. 2 tJ mapl;l nrhj;jhdJ FLk;g epjpj;
njhifapypUe;J ghfk; gpupj;Jf; nfhs;Sk; ehy;tu; ngaupYk; fpuak; ngw;w
nrhj;jhFk;. 3 tJ mapl;l nrhj;jhdJ FLk;g nghJtpy; Kjy; egu; uhkr;
re;jpud; ngaupy; fpuak;ngw;w nrhj;jhFk;. tof;fpyhd ghf Mtzk; %yk;
Nkw;gb %d;W mapl;l nrhj;Jf;fSk; C nrhj;jhf 2 k; egu; v];.Ntj
uh[_f;F xJf;fg;gl;Ls;sJ. VidNahUf;F jyh & 20000/ - FLk;g epjp
xJf;fg;gl;Ls;sJ. FLk;g nghJ epjpapypUe;J uhkr;re;jpud; ngaupy;
fpuak; ngw;wikf;fhd thrfk; VJk; Kd; fpua Mtz thrfj;jpy;
,y;yhjjhy; 3 tJ mapl;l nrhj;ijg; nghWj;J rNfhjuUf;F nra;Ak;
Vw;ghL vdTk; Vidatw;iwg; nghWj;J ghfk; vdTk; khtl;lg; gjp
thsuhy; KbT. rPuha;T kD kPjhd tof;fpy; xU Mtzj;jpd; jd;ik
apid Mtz thrfj;jpd; mbg;gil apNyNa KbTnra;a Ntz;Lk; vd
ePjpkd;wq;fs; jPu;g;gspj;Js;sd. Mtz thrfj;jpy; FLk;g nghJ tU
thiaf;nfhz;L xU mapl;l nrhj;J FLk;g nghJtpy;1tJegupd; ngaupy;
fpuak; ngw;wjhfTk;, ghfk; nra;Jf; nfhs;Sk; nuhf;fKk; FLk;g nghJ
tUtha; vdf; Fwpg;gplg;gl;Ls;sJ. vdNt ,J K.r.gpupT 2(15)d; fPohd
ghfk; vd KbT.
- g.J.j.Miz g.K. 64476/P1/2005 ehs; 8.11.2006.
$l;Lg;gq;F (Partnership)
$l;L tpahghu xg;ge;j Mtzk;. – fztd; kidtp ,UtUk; xU $l;L
tzpf epWtdk; Vw;g Lj;jp elj;jTk; mjpy; KiwNa 60 ,40 rjtpfpj %yjdk;
nra;tjhfTk; ,UtUf;Fk; jdpj;jdpahf ghj;jpag;gl;l mirahr; nrhj;Jf;
fis ,jpy; %yjdkhf nfhz;L te;J mij epWtdr; nrhj;jhf fzf;fpy;
nfhz;L te;Js;sdu;. - ,t;thtzk; K.r.$W 46 v(gp)d; fPo; Kj;jpiuj;
jPu;it tpjpf;fj;jf;f xU $l;lhz;ik MtzNk.
-gjpTj;Jiw nra;jp mwptpg;G gf;fk; 146 , 147 [_d; 1996.
$W 48 (a) (b) (c) jdp mjpfhuk; rk;ke;jg;gl;lJ. $W 48 (d) (e) (f) nghJ
mjpfhuk; rk;ke;jg;gl;lJ.
jdp mjpfhuk; vd;g J xd;W(m)mjpfkhd Mtzq;fis gjpTf;Fcjtp
Gupjy; gw;wpa mjpfhuk;. (my;yJ) xd;W (m) mjpfkhd Mtzq;fs;
rk;ke;jkhd vOjpf; nfhLj;jij xg;Gf; nfhs;s mspf;Fk; mjpfhuk;
(m) xU eltbf;if rk;ke;jkhf mspf;fg;gLk; mjpfhukhFk;. nghJ
thf $l;lhf my;yJ jdpj;jdpahf nray;gl gy;NtW fhupaq;fSf;fhf
mspf;fg;gLk; mjpfhuk; nghJ mjpfhukhFk;.
- Page 512 Sanjiva Row’s commentary.Fifth Edition.
urPJ (Receipt)
cupa Kj;jpiuj;jPu;itapl;L mry; urPJ toq;fpa gpd; mjw;F gpujp (Dupli
cate) urPJ toq;fpdhYk; Kj;jpiuj;jPu;it ,l Ntz;Lk;.
- Note 3 under Section 30 of Stamp Act.
ghfg; gj;jpuj;jpy; xU ikdUf;F xU n\bA+y; xJf;fp fhu;badhf xUtu;
,Ue;J te;J jw;NghJ ikdu; Nk[uhdTld; nrhj;ijg; ngw;Wf; nfhz;L
xg;Gjy; urPJ vOjpf; nfhLf;fpwhu;. - ,J urPJ MtzNk.
-R.G.Page 335 November 1977.
tpLjiy(RELEASE)
tpLjiy – je;ij jd; %d;W kf;fis epiwNtw;Wgtuhf epakpj;J xU
capiy vOjp itj;J ,we;j tpl;lhu;. me;j nrhj;jpw;fhd tup ghf;fpia
igry; nra;tjw;fhf ¼ gq;F nrhj;jpid &30000/f;F epiwNtw;Wgtu;fs;
tpLjiy vOjpf; nfhLf;fpd;wdu;. vOjpf; nfhLg;gtu;fSk; vOjp thq;F
gtu;fSk; mtu;fNs (Same persons). - Treated as conveyance on sale.
- Page 151 ,152 Stock file on Stamp Act.
! !
fztu; (66 gq;F) kfs; (33 gq;F) je;ij(22 gq;F)
vdNt tpLjiyvOjpg;ngWgtUf;FKd;Dupikcs;sjhy;,JtpLjiyNa.
,k;khjpupahd Miz g.J.j.Miz 6575 / M4 /1982 ehs;17.8.1982 cs;s
jhfTk; efy;fpilf;ftpy;iy vdTk;cs;sJ.- R.G.Page 110 ,111 March1995.
[hkPd; (Security)
[hkPd; gj;jpuk;-fhyQ;nrd;w fztupd; nrhj;jpd;kPJ cupik nfhz;lhb
kidtpAk; NtW ,Utu;fSk; Nru;e;J khtl;l Kd;rPg;Gf;F <lhf vOjpf;
nfhLf;Fk; nghWg;G Mtzk;. mjid khtl;ltUtha;Ma;thsuhy;$W
57 d; fPohd [hkPd; vd KbT nra;Js;shu;. Mdhy; mtu; K.r.gpupT 32 d;
fPo; rhd;W Nru;f;f tpy;iy.
- ,t;thtzk; K.r. $W 40(b) d; fPohd <L kw;Wk; $W 57 d;
fPohd [hkPd; vdf; fUjp K.r.gpupT 6 d; gb mjpfgl;r Kj;jpiuj;juP ;it
t#ypf;f Ntz;Lk;. - Page 158 Stock file on \Stamp Act.
nrl;by;nkz;L (Settlement)
nrl;by;nkz;L vd;gJ
(a).jpUkzj;jpw;F ifkhwhf.
(b).jd; FLk;gj;jpYs;s egu;fSf;F nfhLf;f Ntz;Lk; vd;W tpUk;gp
gfpu;e;jspg;gJ.(m) jk;ik rhu;e;Js;s egUf;F tpUk;gp mspg;gJ.
(c).rka my;yJ ju;k rpe;jidAs;s fhupaq;fSf;fhf vOjpf; nfhLf;Fk;
(capy; ePq;fyhd) MtzkhFk;.
,J rk;ke;jkhd cld;gbf;ifAk; nrl;by;nkz;L MFk;.
Kd;djhf vOj;J %ykhf bu];l; Vw;gLj;jp nfhLf;fhj gl;rj;jpy;
mspf;fg;gLtJ gw;wpa MtzKk; nrl;by;nkz;L MFk;.
- K.r.gpupT 2(24) (Page 109 sanjiva row’s commentary)
NkNlhtu; (Transfer)
mbkid Fj;jiff;F ngw;w xUtu; kidapy; fl;bAs;s fl;blj;ij
Nru;j;J khw;w k; nra;J vOjpf; nfhLf;Fk; mtzk; . ,J cupik khw;W
Mtzk; vd KbT - Page 120 ,121 Stock File on Stamp Act.
bf;up NkNlhtu; Mtzk; - bf;up njhif (m) ifkhW njhif ,tw;wpy;
vJ mjpfNkh mjidNa kjpg;ghff; nfhz;L (conveyance rate) Kj;jpiuj;
jPu;it t#ypf;f Ntz;Lk;. – R.G. Page 338 December 1978.
A vd;g tuhy; B &C f;F vOjpf; nfhLf;fg;g l;l gpuhk;rup Nehl;il C vd;g
tu; xU njhifapidg; ngw;Wf;nfhz;L gpuhk;rup Nehl;by; jkf;Fs;s cup
ikia Bf;F khw;wpf; nfhLj;J vOjpf; nfhLj;j Mtzk;.-,t;thtzk;
xU cupik khw;W Mtzkhff; fUjg;gl Ntz;Lk;. ifkhw;Wj; njhif
apd; kPJ Kj;jpiuj;jPu;it fzf;fpl;L t#ypf;f Ntz;L k;.
- Note 9 under Article 23 of Schedule I of The Stamp Act.
An instrument by which the right of vending toddy in a farm was transferred from one
person to another is not a transfer of lease but a conveyance. – note 6 under Article 23.
ju;kfu;j;jh nghWg;ig khw;Wk; Mtzk;. - Transfer of Trust property from one
Trustee to another Trustee under Article 62 (c).
NkNlhtu; - xU fpuak; nfhLj;j Njjpapy; fpuak; ngw;wtuplkpUe;J xU
njhiff;F gpuhk;rup Nehl;L vOjpg;ngwg;gl;Ls;sJ.mij NtnwhUtUf;F
gpuhk;rup Nehl;LvOjpg; ngw;wtu; NkNlhtu; nra;J nfhLj;Js;shu;. mjd;
gb nrhj;ij Jlu;e;J t#ypf;f ,ayhjhifahy; mry; tl;bf;F
(vendor’s lien for unpaid purchase money f;F) vendor’s lien Transfer vd;Dk;
Mtzk; vOjpf; nfhLf;fpwhu;. - Treated as “Transfer of the vendor’s statutory
under Article 62( c) . – R.G. Page 72 February 1979.
NkNlhtu;-gupRj;jpl;lj;jpd; fPo; xU tPL xUtUf;F guprhf mspj;J khW
jy;Mtzkhf vOjg;gl;Ls;sJ. -,t;thtzk; $W 33 d; fPohd jhdk;
(Gift) vd KbT. – R.G. Page 58 ,59 March 1985.
cld;gbf;if NkNlhtu;- epyj;ij Nghf;fpakhf ngw;w tUf;F NtW Mt
zk; %yk; epyj;jpy; kp\pdup itj;J khTkpy; elj;Jk; cupikAk; toq;fg;
gl;Ls;sJ. jw;NghJ Nghf;fpa cupikia khw;wpf;nfhLj;J Nghf;fpa nfL
Kbe;jTld; epyk; cupikahsUf;F nry;yTk; khTkpy; elj;Jk; cupik
iaAk; nfhLf;fpwhu;.-cupik khw;W MtzNk. – R.G. Page 303 ,304 1985.
Transfer of Trust property from Trustee to beneficiary – xUtu; vOjp itj;j cap
ypd; gb gadilgtUf;F capypd; ghJfhg;ghsuhfTk; nrayhsuhfTk;
cs;s xUtu; vOjpf; nfhLj;j khWjy; Mtzk;.
,e;jpa thupRupik rl;lk; 1925 d;gb ngq;fhy; gk;g ha; kw;Wk;
jkpo;ehL efuq;fs; jtpu ,ju ,lq;fspy; cs;s nrhj;Jf;fSf;F cap
ypw;F tpUg;GWjp rhd;w pjo; (Probate) Njitapy;iy.
-Mtzj;jpd; jd;ikapidMtz thrfq;fspypUe;J epu;zak; nra;ag;
gl Ntz;Lk;. ,jdbg;gilapy; ,J $W 62 (e) d; fPo; tUk; khWjy;
MtzNk. – R.G. Page 8,9 January 1990.
capy; (WILL)
capy; - xU jha; jd; kf;fSf;F vOjp itf;F k; capy; . Mtz thrfj;
jpy;” jhd; Vw;fdNt jd;Dila xU kfSf;F Vw;fdNt fldhf nfhLj;
Js;s njhifia jd; MASf;Fg; gpwF Nkw;gb kfs; ru;t Rje;jpukha;
mile;Jf; nfhs;s Ntz;baJ” vd cs;sJ. MASf;Fg; gpwF nrhj;ij
milgtUf;F mij mDgtpf;Fk; tifapy; nfhLf;fg;gl;Ls;sjhy; Nkw;
gbkfs;milAk;nrhj;ijg;nghWj;J K.r.gpupT2(24)d; gbnrl;by;nkz;L;
vdTk; kw;w nrhj;Jf;fisg; nghWj;J capy; vdTk; KbT.
– R.G. Page 324 to 327; December 1996.
Rules relating to sale of stamps by Ex- officio vendors published at Page 322 and 388 in
the Tamil Nadu Stamp Manual shall be followed in the matter of sale of stamps by the
Sub Registrars. - R.G.Page 39, May 1977.
OFFICE SEAL
Kj;jpiufs; -Gjpa rhu;gjpthsu; mYtyfq;fSf;F Njitahd cNyhf
Kj;jpiufs; toq;fg;gLk; tiu – fhy ,ilntspapy; nghWg;Gs;s xUtu;
%yk; Mtzq;fisAk; tpy;yq;f rhd;WfisAk; rk;ke;jg;gl;l khg mY
tyfj;Jf;F nfhLj;jDg;gp khg Kd;ghf mtuJ mYtyf Kj;jpiu apl;L
mitfis jpUg;gpf; nfhz;L te;J fl;rpf;fhuu;fSf;F toq;fyhk;.
- g.J.j.vz; 46120/vg;3/81 ehs;22.2.82.
- flY}u; kh.g.vz;.2994 /rp1/82 ehs; 10.3.82
The Staff should bring the documents, E.C., certified copies etc.., to the registering
officer ‘s table and affix the office seal in the immediate presence of the registering
officer. - R.G.Page 34, August,1973
A Partnership firm having more than seven members will come under the definition of
“Company”.
The word “banker” can be used in the name of a Partnership firm only if the
firm has seven partners or less and it shall not be used in the name of a Partnership
firmif it has more than seven partners.
The Govt. orders “To register the firm” “Vijayalakshmi Bankers” as a
Partnership firmwith nine partners under the The Indian Partnership Act 1932.
- R.G.Page 18 to 20, July 1971.
Partnership Act- use of the word “Bharat” in the name of firm is not objectionable.
- R.G.Page 435,436, November 1970.
Tamil Nadu Agencies vd;W gjpT nra;ayhk;. Govt. of Tamil Nadu Agencies
vd;Nwh Tamil Nadu Govt. Agencies vd;NwhgjpT nra;af; $lhJ.
- R.G.Page7, June 1971.
The joint Sub Registrar or the senior joint Sub Registrarwhere there are two or more
joint Sub Registrars as the case may be , shall exercise their powers and perform their
duties as the Registrar of Firms only when the Registrars appointed under The Indian
Partnership Act are absent from the headquarters or on leave or on tour.
- R.G.Page 439, November 1970.
Ther may not be any objection to use the word “National” in the name of firm.
- Standing order .1866.
- R.G.Page 100,101March,1980.
Firm- Indexing – In the name of a firm beginning with “ the or Messers” these words
should be ignored and the firm indexed with reference to the next word.
- Standing order .1875(i).
Forms and notices prepared in typed or written in manuscript may also be accepted
provided they contain the prescribed particulars - Standing order .187(iii).
“Files of list of records under I.P Act 1932 destroyed or transferred” shall be
maintained in R.O - Order 1880
Period Of Preservation
30 Years
1. File of Power- of- Attorney.
2. File of Specimen Forms.
3. Minute Book.
4. Records of enquiry in Will Cases.
5. Records of enquiry in Original enquiry Register of documents Regn Act.
6. Records of enquiry in Rule 58.
7. Register of particulars of receipt and disposal of registers of Birth and Death under
Act III of 1899.
8. Register of revocation of Power- of- Attorney.
12 Years
1. Account of Transfer Duty.
2. File of Income Tax Clearance Certificates.
3. Inventry of Furnitures and Stores.
4. Register of Stamp duty collected under Section 41 of the Indian Stamp Act.
5. Spl. Marriage - File of Applications for Private Attendance.
6. Register of Affidavits.
7. Register of Appeals.
8. Register of Court Attachment of pay etc.,
9. Register of sale of Non Judicial Stamps.
10 Years
1. D.Dis. Files.
2. Number Note Book.
3. Seurity Register.(nghUs; ghJfhg;Gg; gjpNtL).
6 Years
1. Account A.
2. Account B
3. Account C
4. Account D
5. Account E
6. Account F
7. Account for B & D
8. Account of Sub Division Fees.
9. Annual Statements other than Statement I,II,III & V
10. Fees Foregone Register
11. File of Encumbrance Certificates.
12. File of indent for N.J. Stamps and C.F.L
13. File of Indents.
14. Register of documents undervalued and action taken thereon (standing order 744).
15. Register of documents referred to under Section 47(A) of the Indian Stamp Act.
16. Stock Account of N.J. Stamps.
17. Stock Account of C.F.L
18. Stock Account of Spl Adhesive Stamps.
19. Stock Account of Books and Forms.
20. Sales Register of C.F.L
5 Years
1. Contingent Register.
2. Distribution Register.
3. Inspection Report of I.G.of Regn.
4. Inspection Report of D.I.G.of Regn.
5. Inspection Report of I.R.O.
6. Inspection Report by the D.R.
7. Personal Register.
8. Register of Expenditure and Liabilities.
9. Treasury Bill Book (T.N.T.C.70)
10. Register for watching the stamped receipt from the payees and their transmission to
the A.G or Pay and Accounts office.
11. Kf;fpa jghy;fs; gw;wpa gjpNtL.
12. ,e;J jpUkzr; rl;lj;jpd; fPohd Mz;lha;twpf;iffs;.
3 Years
1. Account G.
2. Account H
3. Account of Service Postage Stamps.
4. Acknowledgement of Copies and Memoranda.
5. Annexures to A,B,D.
6. Binding Estimates.
7. Cash Remittance Book.
8. Contingent Vouchers.
9. Daily Account of sale of Regn Copy Forms.
10. D Forms (Office Copies).
11. Documents and Fee Receipt Book.
12. Despatch Register.
13. File of Applications for General Searches.
14. File of Applications for Single Searches and Copies.
15. File of Applications under Section 41 of the Indian Stamp Act.
16. File of Chalans (Department).
17. File of Chalans under B & D Act.
18. File of Chalans of sale of Regn Copy Forms.
19. File of Chalans of Sub Division Fees.
20. File of Chalans under Section 41 of the Indian Stamp Act.
21. File of Invoices.
22. File of Intimations of Transfer Duty.
23. File of Last Pay Certificates.
24. File of Petitions.
25. File of Refund Vouchers (Duplicates).
26. File of Sub Divisions of Survey Numbers.
1 Year.
1. Acknowledgement of applications for Transfer of patta & Notices.
2. Attendance Register.
3. Copies of Extract of by-laws & Copies of Certificates of defunct co-op Societies.
4. Diary of clerks.
5. File of Applications for Copies of miscelleaneous Searches.
6. File of Postal Receipts and Acknowledgements.
7. Late Attendance Register.
8 L.Dis. File.
9. File of Casual Leave and examination Leave Applications.
10. Movement Register.
11. Patrol Register.
12. Register of Receipts and Disposal of documents received under section 89 of the
Regn Act.
13. Register of Receipts and Disposal of the market value statement received from other
offices.
14. Register relating to Sealed bags containingKeys.
15. Running Note File to Attendance Register.
16.mQ;ry; gjpNtl;bd; Nrhjid Ma;Tg; gjpNtL.
POWERS
The Joint Sub Registrar II Cuddalore has a separate office of his own and is therefore
not a joint Sub Registrar attached to a Registrar’s office for purpose of Rules 47,84 and
150(iii). It is clear that the Joint Sub Registrar’s office is not a Registrar’s office for
purposes of Rules 119 and 157. - R.G. Page 130, 1961
If the sub registrar performs the attendance in 4 places in a single journey he has to levy
4 attendance fees , credit the same to Govt. But for levy of fee (D.A) under Article
11(4) of the Table of Fees as amended D.A is payable only with reference to the
journeys performed not withstanding the number of visits made in a single journey.
Thus if a sub registrar visits 4 places in a single journey he and the peon accompanying
him are eligible for only one fee under Article 11(4) , the fee being collected in eQual
proportions from all the four applications on whose behalf the attendances were made
and appropriated by the sub registrar and the peon. - R.G. Page 23 ,24 April 1975
- R.G.Page 15 December 1974.
jdpahu;,Ug;gplj;jpy; gjpTf;fl;lzk;(cl;gpupTf;fl;lzk;,Fwpg;ghiz
fl;lzk; Kjypait Njitahapd; mtw;Wld;) Mtzk; jhf;fy; nra;a
mUfij cilatuhy; jhf;fy; nra;ag;gl;lhYk; (m) tprhupf;fg;gl
Ntz;batuhapd; (For Admission of execution) ,Ug;gpDk; thf;F %yk; ngw
Ntz;Lk;. - gjpT tpjp 150(vi)
xUtu; jd;Dila eiy gw;wp czu Kbahj msTf;F cly; epiy rup
apy;yhky; ,Ue;jhy; Mtzg; gjpit kWf;fhky; mtu; cly; epiy rup
ahFk; tiu epYitapy; itf;f Ntz;Lk;. mtu;kuzkile;Jtpl;lhy;
gjpT tpjp 58 – d; fPo; tprhuiz Nkw;nfhs;s Ntz;Lk;. MapDk; mtu;
cly; epiy rupahFk; Kd;Ng tiuaWf;fg;gl;l fhykhd 4 khjq;fs;
fle;jhy; Mtzg; gjpT kWj;jspf;fg;gl Ntz;Lk;. - epiy Miz 665.
mry; urPjpy; Fwpf;fg;g Lk; tpguq;fis gzp Kbe;J kPs te;jgpd; urPJ
mbf;fl;ilapy; xl;bf;nfhs;s Ntz;Lk;. - gjpT tpjp 108.
mYtyfk; jpUk;gpaTld;
V fzf;F, gp fzf;F ,cl;g pupTf; fzf;F, kpFtupg;gjpNtL Kjypatw;wpy;
gjpT Nkw;nfhs;s Ntz;Lk;. -epiy Miz 1456(a)(c)
fkp\d;epakdk;nra;a ,ayhjepiy(my;yJ)fkp\d;Ml;Nrgizf;Fupa
epfo;tpy;mYtyfj;i jKOtJkhfmy;yJ gFjpahf %btpl;L gjpT mY
tyu; jdpkidg; gjpT Nkw;nfhs;syhk;. ,J rk;ke;jkhf mtu; khtl;
lg;gjpthsUf;Fmwpf;if mDg;g Ntz;Lk;. khtl;lg;g jpthsUk; gjpTj;
Jiwj;jiytUf;Fk; mwpf;if mDg;g Ntz;Lk;. - epiy Miz 780.
fkp\d; epakd cj;juT Part I manual Appendix II Page 126 y; fz;lgb ,Uj;
jy; Ntz;Lk;. ,e;j fkp\Df;F jdpkid gjptpw;Fupa fl;lzk;;t#ypf;f
Ntz;Lk;. jdpkid kDtpy; fkp\d; epakd cj;juT toq;fpa ehis
Fwpf;f Ntz;Lk;. - epiy Miz 785(b)
vOjpf;nfhLg;gtu; (m) rhl;rp Neupilahf M[uhFkhW miog;ghiz
mDg;g ,ayhjNghJ fkp\d; epakpf;fyhk; (epiy Miz 646(a) ,550 )
…...Mz;L….khjk;….ehshfpa,d;W....fpuhkj;jpy;…..trpf;Fk;….Fkhuu;….
vd;gtUila ,y;yj;Jf;F tUif Gupe;J….fpuhkk;….Fkhuu; …...kw;Wk;
…fpuhkk;….Fkhuu;…..vd;gtu;fshy; ,d;dhnud;W ep&gpf;fg;gl;l Nkw;gb
... vd;gtiu tprhupj;Njd; kw;Wk; ,e;j Mtzk;....vd;gtu; vOjpf; nfhLj;
jij xg;Gf; nfhz;lhu; (m) kWf;fpwhu;. ,e;j mjpfhu Mtzj;ij jd;
dpr;irahf vOjpf; nfhLj;jjhf xg;Gf; nfhz;lhu; (m) kWf;fpwhu;.
vOjpf; nfhLg;gtu; ,lJ ngW tpuy;(Fwp) ifnaOj;J
rhl;rpfs;
ehs; fkp\dupd; KO ifnahg;gk;
RECORDS
gjpTWf;fs; -Mz;L gupNrhjid rhd;W . - epiy Miz 1062(a)
REFUND
Refund of stamp duty - Time limit.
The Time limit for freperring applications claiming refund in cases , where stamp duty
has been paid in cash in lieu of stamps , be extended to four years from the date of
payment of money either ti the sub registrars or to the Treasury as the case may be
- BP Rt No.4654 (L) dt. 29.7.1972 & G.O.Ms No. 2160 Revenue dt 1.8.1972.
As per Section 52 of the Stamp Act, the collector can refund the stamp duty in excess of
legal requirement if the petitioner prefers a claim within a period of 6 months after the
date of execution. - R.G.Page 40, March 1977.
When a fee is refunded , a note to that effect attested by the initials of registering
officer shall be entered with the date of the refund. - Standing Order 1453 (h)(iii)
Refund. - stamp duty –paid partly in Non-Judicial stamp and partly by in cash.
–procedure. - R.G.Page 470,471 December1970.
mjpfhu uj;J Fwpj;j gjpNtL gbtk; 15 (Part II Manual page 762) y; ,Uf;f
Ntz;Lk;. ,jpy; cs;s gjpTfs; gjpT mYtyuhy; NjjpAld; mj;jhl;rp
nra;ag;gl Ntz;Lk;. - epiy Miz 545(a)
REGISTRATION PROCEDURE
Mtzk; jhf;fy; MFk; NghJ gjpT mYtyupd; gzpfs;
1(a). xU Mtzj;ij jhf;fy; nra;Ak; xt;nthU egupd; ifnahg;gk;,jhf;f
yhd ehs;, Neuk;, ,lk; Kjypa tpguq;fis mj;jifa xt;nthU
Mtzj;jpd; kPJk; Nky;Fwpg;ghf Nru;f;f Ntz;L k;.
(b). jhf;fy; nra;Ak; me;egUf;F Mtzk; ngw;wikf;fhd urPJ gjpT
mYtyuhy; mspf;fg;gl Ntz;Lk;.
(d). gpupT 62 –y; fz;Ls;s tiuaiufSf;Fl;gl;L gjpTf;F mDkjpf;fg;
gl;l xt;nthU MtzKk; , Njitaw;w fhyjhkjkpd;wp rk;ke;jg;gl;l
Gj;jfj;jpy; mDkjpf;fg;gl;l tupirapy; gb nra;ag;gl Ntz;Lk;.
(e). gpupT 62 kw;Wk; 89(A)–y; fz;Ls;s tiuaiufSf;Fl;gl;L gjpTf;F
jhf;fy; nra;ag;gLk; xt;nthU Mtzj;jpd; cz;ik efYk; rk;ke;jg;
gl;l Gj;jfj;jpYk; gjpTf;F mDkjpf;fg;gl;l tupirapy; Nfhu;it
nra;ag;gl Ntz;Lk;.
2. ,j;jifa Gj;jfq;fs;; g.J.j.thy; mt;tg;NghJ epu;zapf;fg;gLk; cupa
fhy ,ilntspapy; mj;jhl;rp nra;ag;gl Ntz;Lk;.
-gpupT 52 & epiy Miz 547.
xUtu; jd;Dila epiy gw;wp czu Kbahj msTf;F cly; epiy rup
apy;yhkypUe;jhy; Mtzg; gjpit kWf;fhky; mtu; cly; epiy rup
ahFk; tiu epYitapy; itf;f Ntz;Lk;. mtu; kuzkile;J tpl;lhy;
gjpT tpjp 8-d; fPo; tprhuiz Nkw;nfhs;s Ntz;Lk;.MapDk; mtuJ
cly; epiy rupahFk; Kd;Ng tiuaWf;fg;g l;l fhykhd 4 khjq;fs;
fle;jhy; Mtzg; gjpit kWjspf;f Ntz;Lk;. - epiy Miz 665
Court order for effecting attachment of property shall be filed in file book I .
- R.G.Page 36,June 1987. & R.G.Page 84,85,July 1987.
When a document purporting to register Trade Mark is presented for registration it shall
be explained to be registered under the Trade and Merchandise Act, and not under
Registration Act . If the presentant insists upon the registration, the registering officer
shall add a note below registration Certificate that the registration does not confer any
right in regard to Trade Mark. - R.G.Page 237,238,July 1979
- R.G.Page 166, May 1980.
The signatures of executants and attesting witnesses do not form an integral portion of a
deed. - Note 2 under Rule 7(1) of The Indian Stamp Act (Page 335)
tpjptpyf;F:
1(i) Any Composition Deed
(viii).tUtha; Jiwapduhy; vOjpf;n fhLf;fg;gLk; ghf Mtzq;fs;
tUtha; mYtyuhy; vOjpf; nfhLf;fg;gLk; Mtzq;fs;
(xii) ePjpkd;wk; (m) tUtha; mYtyuhy; vOjpf; nfhLf;fg;gLk; fpua
rhd;W efy;
3. jj;J mjpfhu Mtzk;. - gjpTr;rl;lk; gpupT 17(2)
Compulsory registerable
1. A partnership agreement containing a clause the one of the partners should be solely
entitled to redeem the mortgaged immovable property.- Book I. –S.O. 260.
2. The right to co;;ect market dues upon a piece of land (is abenefit to arise out of
land).- Book I. –S.O. 261.
All allowances attached to worship in Hindu temples, tasdik allowances,emoluments to
village officers, whether in the shape of land,inam, or of payment in cash or grain fall
under “hereditary allowances” -BookI. –S.O. 262(a).
Place of Registration
gpupT 17(1)(a)(b)(c)(d)(e), gpupT 18(a)(b)(c)(cc) –d; fPo; tptupf;fg;gl;l Mt
zq;fs; rk;ke;jg;gl;l mirahnrhj;J KOtJNkh my;yJ rpy gFjpNah
rhu;e;j Jiz gjpT khtl;lk; rk;ke;jkhd rh.g. mYtyfj;jpy; jhf;fy;
nra;ag;gl Ntz;Lk;. - gjpTr; rl;lk; gpupT 28
xUtu; xU rpwpa nrhj;ij fpuak; ngw;W mij gjpT nra;Ak; Kd;ghf mr;
nrhj;ijAk; NtW mYtyfj;ijr; rhu;e;j mirahr; nrhj;Jf;fisAk;
Nru;j;J mlkhd Mtzk; vOjp gjpT nra;jhy; mt;thtzg; gjpT
nry;yhJ. - epiy Miz 241(p)
REMITTANCE
Remittance –To engage L.G.G.S who has put in10 years service of service to carry
collection for remittance upto Rs 2000/
Vide also standing order 1523(b)(c)
,Urhy; njhif & 500/ ypUe;J & 1000/ Mf cau;T – epiy Miz
1522(a)f;F jpUj;jk;.. - g.J.j.vz; 18357/,1/95 ehs; 5.9.95.
-jpz;btdk; kh.g.vz;.7771/M1/95 ehs; 18.9.95.
fUT+yk; ,y;yhj ,lq;fspy; md;whl t#y; njhif & 1000/ f;F Nkw;
gl;bUg;gpd; mUfpy; cs;s fUT+yj;jpy; ,Urhy; nra;ag;gl Ntz;Lk;.
-gjpT tpjp 182(ii).
RETURN OF DOCUMENTS
gjpTf;F jhf;fy; nra;ag;gLk; md;Nw,mt;thtzk; jpUg;gpmspf;f jahuhf
,Uf;ff;$ba ehs; kw;Wk; Neuj;ij(kzp) urPjpy; Fwpj;J mspf;f
Ntz;Lk;. tprhuiz kw;wk; NtW fhuzq;fSf;fhf Mtzk; epYitapy;
itf;fg; ngw;why;, jpUg;gp mspf;f jahuhFk;NghJ mjid jpUk;g ngw;Wr;
nry;t jw;Fk; jhf;fy; nra;jtUf;F (m)mtuJ epakd jhuUf;F jdp
mwptpg;G mDg;g Ntz;Lk;. mt;twptpg;gpid ngw;w fl;rpf;fhuu;M[uhFk;
md;W Mtzk; jpUg;gp mspf;f jahuhfhj gl;rj;jpy; mry; urPjpy; tpguk;
Fwpg; gpl;L mspf;f Ntz;Lk;. -gjpT tpjp 101(i)
STAMP DUTY
Mtzj;ij jhf;fy; nra;tjw;F Kd; cupa Kj;jpiuj;jPu;it Fwpj;J vO
jpf; nfhLg;gtUf;F re;Njfk; ,Ue;jhy; xU gjpT mYtyuplk; Nfhupdhy;
Njitahd tpguq;fs; mspf;fg;gl Ntz;L k;. NkYk; mjpfhu G+u;t fUj;J
Njit nadpy; Kj;jpiur; rl;lk; gpupT 31 d;fPohd Ml;rpaUf;F tpz;zg;
gpf;fyhk; vd tpsf;fg;gl Ntz;Lk;. - gjpT tpjp 29
Stamp Duty – Transfer of property between parent company and subsidiary company –
exemption of Stamp Duty withdrawn – Notification – issued.
- G.O.(Ms) No 26 C.T and Regn Dept Dated 12.1.2007
I.G’s No 2307/C2/2007 Dated 13.1.2007
– g.J.j.vz;.40097/rp2/2004 ehs;10.12.2004.
Cuhl;rp xd;wpa gs;sp Mrpupau;fs; tPL fl;Lk; Kd;g zk; ngw vOjpf;
nfhLf;Fk; mlkhd Mtzq;fSf;F K.jPu;it kw;Wk; gjpTf;fl;lzk;
tpyf;F cz;L. I.G’s No 1321/C1/87 dt 13.4.87 (R.G Page 184 Dec 1987 )
Stamp Duty –Execution of Mortgage deeds by Tamil Nadu Electricity Board in favour
of LIC - exemption from payment of stamp duty. - G.O.Ms 1173 dt 29.10.87
khepy kw;Wk; kj;jpa muR Copau;fs; tPL fl;Lk; Kd;gzk; ngw vOjpf;
vOjpf; nfhLf;Fk; mlkhd Mtzq;fSf;F K.jPu;it kw;Wk; gjpTf;
fl;lzk; tpyf;F cz;L. Vw;fdNt t#ypf;fg;gl;lgjpTf; fl;lzj;ij
jpUk;g toq;f Miz. – g.J.j.vz;.22613/rp1/98 ehs;28.12.2001.
– g.J.j.vz;.10405/rp1/2002 ehs;14.6.2002.
kj;jpa khepy muR Copau;fs; tPL fl;Lk; Kd;gzk; ngw vOjpf; vOjpf;
nfhLf;Fk; mlkhd Mtzq;fSf;F K.jPu;it kw;Wk; tpyf;F cz;L.
cau;ePjpkd;wmgP\pay;mirdp (OfficialAssignee)vOjpf;nfhLf;Fk;Mtzq;
fSf;F K.jPu;it tpyf;F cz;L. - g.J.j vz; 20762/E2/88 ehs;19.4.88.
STAMP VENDORS
jkpo;ehL Kj;jpiuj;jhs; tpjpKiwfs; -Kj;jpiuj;jhs; tpw;g idahsu;
epakdk; -cupkk; toq;Fjy; - khtl;lg; gjpthsu;
Nky;KiwaPL -Ma;thsu; , J.g.J.j . g.J.j . muR
- R.G.Page 181, ,August 1983.
TRANSFER DUTY
kpFtup fzf;fpLk; NghJ 10 igrh (m) mjw;Fk; Fiwthd njhifia
tpl;L tpl Ntz;L k;.
- Standing Order 129(A)(2)(2) of the Stamp Act Page 650
- Standing Order 129(B)(2)(2) of the Stamp Act Page 654
kuq;fs; tpw;gid
1. kuq;fs; kl;Lk; tpw;gid nra;ag;gl;lhy; : kuq;fs; my;yJ gyid
kl;Lk; ntl;b tpw;gid nra;tjhapd; Mtzj;ij 4 Gj;jfj;jpy; gjpT
nra;a NeupLk;. vdNt kpFtup Njitapy;iy.
2. epyq;fSld; kuq;fSk; tpw;gid nra;ag;gl;L jdpj;jdp kjpg;G jug;gl;
lhYk; epyj;jpypUe;J kuk; gyid ngWtjhy; ,j;jifa Mtzq;fSf;F
kpFtup Njit. -g.J.j g.K.vz; 43203 / I2 / 81 ehs; 11.6.82
-flY}u; kh.gvz; 9226 / gp1 / 82 ehs; 28.6.82
UNDERVALUATION (kjpg;Gf;FiwT)
Compounding Fees – Once Compounding Fee is fixed , it should not be redused. When
a prosecution is launched and complaint is filedin court, it should not be withdrawn for
the reason that the party comes forwarded to pay a Compounding Fee.
- R.G.Page 147 , 1969.
K.r.gpupT 47(B) vd;gJ K.r.gpupT 2(14) Kjy; fhg;G thrfj;jpd; fPo; Vw;gLk;
tof;FfSf;F kl;LNk nghUe;Jk;.
-g.J.j g.K.vz;70557 / ,3 / 88 ehs; 6.3.89