S.1 Short title and commencement

       (1) This Act may be called the Tamil Nadu Duty on Transfers of Property (in Municipal Areas) Act, 2009.
       (2) It shall come into force on such date as the State Government may, by notification, appoint.

S.2 Definitions

       In this Act, unless the context otherwise requires,--
       (1) "Government" means the State Government;
       (2) "municipal area " means the territorial area of a municipality;
       (3) "municipality " means--
       (a) the Municipal Corporations of Chennai, Madurai, Coimbatore, Tiruchirappalli, Tirunelveli, Salem, Tiruppur, Erode, Vellore, Thoothukudi or any other Municipal Corporation that may be constituted under any law for the time being in force; or
       (b) "a municipal council" constituted under the Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act V of 1920).

S.3 Levy of duty on transfers of property

       There shall be levied a duty on transfers of property in every municipal area,--
       (a) in the form of a surcharge on the duty imposed by the Indian Stamp Act, 1899 (Central Act II of 1899) (hereinafter referred to as the Stamp Act) as in force for the time being in the State of Tamil Nadu, on every instrument of the description specified below, which relates to immovable property situated within the limits of the municipal area; and
       (b) at such rate as may be fixed by the Government, not exceeding five per centum, on the amount specified below against such instrument:--
       Description of instrument Amount on which duty should be levied.
       (i) Sale of immovable property. The market value of the property as set forth in the instrument, and in a case where th

S.4 Application of certain provisions of Stamp Act

       (a) Section 27 of the Stamp Act, shall be read as if it specifically required the particulars to be set forth separately in respect of property situated within the limits of a municipal area and outside such limits;
       (b) Section 64 of the Stamp Act shall be read as if it referred to the municipality concerned as well as the Government.

S.5 Apportionment of duty on transfers of property

       Fifty per cent of the duty on transfers of property collected under this Act in respect of any property situated in a municipal area, shall be credited to the municipal fund, within whose territorial area such property is situated and the balance of fifty per cent shall be credited to the Tamil Nadu Urban Road Infrastructure Fund (hereinafter referred to as the Fund), in such manner as may be prescribed:
       Provided that the duty on transfers of property collected under this Act in respect of any property situated in a panchayat town shall be credited to the fund of the town panchayat within whose territorial area such property is situated.

S.6 Power to remove difficulties

       If any difficulty arises in giving effect to the provisions of this Act, the Government may, by order, published in the Tamil Nadu Government Gazette, make such provisions not inconsistent with the provisions of this Act, as appear to them to be necessary or expedient for removing the difficulty:
       Provided that no such order shall be made after the expiry of a period of two years from the date of commencement of this Act.

S.7 Power to give directions

The Government may, from time to time, issue such directions to the municipalities or any other authorities as it may deem fit, for giving effect to the provisions of this Act, and it shall be the duty of the municipalities or the other authorities to comply with such directions.

S.8 Power to make Rules

       (1) The Government may make Rules to carryout the purposes of this Act.
       (2) In particular and without prejudice to the generality of the foregoing power, such Rules may provide for,--
       (a) regulating the collection of duty on transfers of property;
       (b) deduction of the expenses incurred by the Government in the collection of duty on transfers of property;
       (c) the distribution of the Fund among the municipalities;
       (d) any other matter which has to be or may be prescribed.
       (3) All Rules made under this Act shall be published in the Tamil Nadu Government Gazette and unless they are expressed to come into force on a particular day, shall come into force on the day o

S.9 Repeal of certain enactments

On and from the date of commencement of this Act, the relevant provisions in the enactments mentioned in the Schedule to this Act shall stand repealed.