GOVERNMENT OF ANDHRA PRADESH

COMMERCIAL TAXES DEPARTMENT

Office of the Commissioner of commercial Taxes

Andhra Pradesh, Hyderabad.

C.C.No.25

CCT’s Ref No AII(3)/281/2012 Dated.06 -09-2012

CIRCULAR

Sri Suresh Chanda I.A.S ., Commissioner of Commercial Taxes

***

Sub: Registrations under APVAT Act, 2005- Lease deeds and Rental
Deeds – Revised instructions issued –Reg.

Ref: 1.CCTs Ref. No. AII(3)/281/2012, dt. 13.8.2012.

2. E – mail dt. 28.8.2012 from TCTPA tax payers Grievance Cell.
3. G.O Ms No. 408, Revenue (Registration – 1) Dept.,
dt. 11.5.2010.
4. Letter No.S1/9/2010 dt. 21.1.2010 from Commissioner & I.G
of Registration & Stamps, Hyderabad.
5. CCT’s Ref. No: CAU/B1(2)/43/2007 dt. 6.2.2010.
***
The attention of all the Registering Authorities in the State is invited to
the reference 1st cited, wherein, it was directed to insist upon registered lease
deeds or rental deeds while issuing Registration Certificates wherever the
applicants file unregistered lease /rental deeds.

However, representations were received in this regard from the applicant

dealers and also from the Tax Payers Grievance cell, TCTPA, Hyd that they
were facing problems in getting the Lease Deeds and Rental deeds registered
stating that; the owners are averse to enter into any lease or rental
agreements with the tenants due to obvious reasons; that owners are outside
the State etc., and requested not to insist upon registered Lease deeds or
rental deeds and to issue Registrations Certificate by collecting required Stamp
duty.

In view of the difficulties being faced by the applicant dealers, in super

cession of the circulars instructions issued in the reference 1 st cited, all the
Registering Authorities in the State are informed that it is desirable to obtain
registered rental/lease deeds; and if any applicant for new registration express
difficulty in getting the rental/lease deed registered, then to direct the
rd
applicant dealer to remit the applicable stamp duty as per ref.3 cited and as
instructed in ref. 5th cited before applying for registration in CT Department. On
such payments of stamp duty, application for Registration Certificate can be
processed further for issue of Registration Certificate. For the benefit of
Registration Authorities, a copy of ref.3rd cited is placed in CTD Portal also.

Sd/- Suresh Chanda

Commissioner of Commercial Taxes

To

All the Registering Authorities in the State.

Copy to all the Commercial Tax Officers / Deputy Commissioners in the State.
 GOVERNMENT OF ANDHRA PRADESH
ABSTRACT

Registration and Stamps Department – Reduction of Stamp Duty chargeable

on Lease Deeds under article 31 of Schedule I-A to the Indian Stamp Act –
Orders – Issued.

REVENUE (REGISTRATION-I) DEPARTMENT

th
G.O. Ms. No. 408 Dated : 11 May 2010.

Read :-
From The Commissioner and Inspector General of Registration and Stamps,
A.P., Hyderabad Letter No.S1/17614/2006, Dt. 24-10-2009

ORDER:

The following notification will be published in an extraordinary issue of

the Andhra Pradesh Gazette dated 14-05-2010.

NOTIFICATION.

In exercise of the powers conferred by clause (a) of sub-section (1) of

Section 9 of the Indian Stamp Act, 1899 (Act II of 1899), the Governor of
Andhra Pradesh hereby reduces the stamp duty on Lease Deeds chargeable
under Article 31 of Schedule I-A to the Indian Stamp Act, 1899 as shown
below: -

31. Lease, including an under-

lease or sub-lease and any
agreement to let or sub-let or any
renewal of lease,-
(a) Where by such lease, the rent is
fixed and no premium is paid or
delivered,--
…………………………………………………………
(i)where the lease purports to be for
a term of less than one year;
…………………………………………………………
(ii)Where the lease purports to be
for a term of not less than one year
but not more than five years;
…………………………………………………………
(iii) Where the lease purports to be
for a term exceeding five years but
not exceeding ten years;
…………………………………………………………
(iv) Where the lease purports to be
for a term exceeding ten years but
not exceeding twenty years.
…………………………………………………………
(v) Where the lease purports to be
for a term exceeding twenty years
but not exceeding thirty years.
………………………………………………………....
(vi) Where the lease purports to be
for a period in excess of thirty years
or in perpetuity or does not purport
to be for a definite period;
…………………………………………………..-
0.4% on the whole amount payable
on such lease.
…………………………………………………..
0.4% on the total rent payable on
such lease.
…………………………………………..
0.4% on the total rent payable on
such lease.
…………………………………………………..
0.6% on the total rent payable on
such lease.
…………………………………………………..
0.8% on the total rent payable on
such lease.
………………………………………………….
5% on the value of property under
lease as declared by the party or
0.8% on the total rent payable on
such lease, whichever is higher.

………………………………………………………… ………………………………………………….
 (b) Where the lease is granted for a 5% on the fine or premium or money
fine or premium or for money advanced or to be advanced as set
advanced or to be advanced and forth in the lease.
where no rent is reserved;
………………………………………………………… …………………………………………………..
(c) Where the lease is granted for a
5% on such fine or premium or
fine or premium or for money money advanced in addition to the
advanced in addition to rent
duty which would have been payable
reserved; on such lease, if no fine or premium
or advance had to be paid or
delivered.
…………………………………………………………. …………………………………………………….
5% on the value of the
(d) Where the lessee undertakes to improvements contemplated to be
effect improvements in the leased made by the Lessee as set forth in
property and agrees to make the the deed in addition to the duty
same to the lessor at the time of chargeable under clauses (a) or (b)
termination of lease falling under or ( c) .
clauses (a), (b) or (c);

(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)

M.SAHOO
PRINCIPAL SECRETARY TO GOVERNMENT

To
The Commissioner, Printing, Stationery and Stores Purchase,
A.P.,Hyderabad (with a request to publish the above
notification and send 100 copies each to Govt. and
Commissioner and Inspector General, A.P.,Hyderabad.
The Commissioner and Inspector General of Registration and Stamps,
A.P.,Hyderabad.
The Commissioner, Information and Public Relations, A.P.,Hyderabad.
Copy to:
The P.S. to Prl.Secy. to C.M.
The P.S. to M.(Endts.S&R).
Law (E) Dept.
SF/Sc.
// Forwarded:: By order//

SECTION OFFICER