In these rules, unless there is anything repugnant in the subject or context,-
(i) ‘Act’ means the Tamil Nadu Duty on Transfers of Property (in Municipal Areas) Act, 2009 (Tamil Nadu Act 32 of 2009);
(ii) ‘Fund’ means the Tamil Nadu Urban Road Infrastructure Fund;
(iii) ‘Government’ means the Government of Tamil Nadu;
(iv) ‘Instrument’ means an instrument of sale, exchange, gift, mortgage with possession or lease in perpetuity of immovable property, on which transfer duty is leviable under section 3 of the Act;
(v) ‘Municipal area’ means the territorial area of a municipality, as defined in clause (2) of section 2 of the Act;
(vi) ‘Municipality’ means-
(a) the Municipal Corporations of Chennai, Madurai, Coimbatore, Tiruchirappalli, Tirunelveli, Salem, Tiruppur, Erode, Vellore, Thoothukkudi or any other Municipal Corporation that may be constituted under any law for the time being in force; or TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY No. 79] CHENNAI, MONDAY, FEBRUARY 28, 2011 Maasi 16, Thiruvalluvar Aandu–2042 © GOVERNMENT OF TAMIL NADU 2011 [Regd. No. TN/CCN/467/2009-11.
[R. Dis. No. 197/2009.
[Price : Rs. 1.60 Paise.
Part II—Section 2 Notifications or Orders of interest to a section of the public issued by Secretariat Departments.
NOTIFICATIONS BY GOVERNMENT [ 1 ] 2 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
(b) “a municipal council” constituted under the Tamil Nadu District Municipalities Act, 1920.
(vii) ‘Stamp Act’ means the Indian Stamp Act, 1899 (Central Act II of 1899) as in force in the State of Tamil Nadu;
(viii) ‘transfer duty’ means the duty on transfer of property leviable under section 3 of the Act;
(ix) All words and expressions not defined in these rules shall have the meanings respectively assigned to them by the Stamp Act and the rules made thereunder.
3. Provisions of the Stamp Act to apply to transfer duty—(a) All the provisions of the Stamp Act and the rules made thereunder shall, so far as may be, apply in relation to the transfer duty as may be applied in relation to the duty chargeable under that Act;
(b) Where the transfer duty or any portion thereof is less than one rupee, such duty or portion thereof shall not be collected.