Gandhinagar, March 27 – Gujarat Chief Minister Bhupendra Patel announced on Friday a major reduction in stamp duty on transactions involving agricultural land related to inheritance, along with an extension of deadlines for tenant farmers to secure ownership rights.
The measures are aimed at easing legal processes and financial pressures in rural areas.
The state government has decided to levy a nominal stamp duty of Rs 300 in specified cases involving inherited agricultural land, providing relief from the existing stamp duty provisions based on the "jantri" (land registry).
This decision applies to internal land transactions among heirs, including direct line heirs and, in their absence, collateral heirs.
Under the revised provisions, if one or more heirs among joint holders, recorded through inheritance entries, relinquish their rights in favor of one or more other heirs, whether in single or multiple stages, a stamp duty of Rs 300 will be charged on each such relinquishment deed.
Similarly, if the names of one or more heirs are recorded in the records of rights, whether among direct line heirs or, if none are alive, among collateral heirs, a stamp duty of Rs 300 will be levied on each such entry.
In cases where jointly recorded holders divide inherited property over time, including situations involving direct line heirs or collateral heirs where applicable, each partition deed will attract a stamp duty of Rs 300.
The same rate will apply in cases involving only collateral heirs where no direct line heirs are alive, covering the relinquishment of rights, the entry of names or rights during lifetime, and partition, with each such document subject to the fixed duty.
The Chief Minister said the decision followed representations from community leaders and farmer organizations.
"By providing relief in stamp duty provisions based on the 'jantri', the state government aims to reduce the financial burden on farmers and facilitate ease in inheritance-related land transactions," he said.
He added that simplifying property division among family members would help reduce disputes and litigation.
Officials said the move is expected to encourage formal documentation of transactions that often remain unregistered due to high stamp duty, thereby improving legal clarity.
The government noted that clearer records of rights would reduce ambiguity in land ownership and minimize disputes, while also making processes faster and more practical.
It added that greater ease in such transactions would contribute to improving the ease of doing business.
In a separate but related measure, the state government has extended the deadline for Ganotiyas (tenant farmers) to pay the purchase price of land under the Gujarat Tenancy and Agricultural Lands Act, 1948.
The deadline has been extended by one year to December 31, 2026, under Section 32.
Under Section 32G of the Act, the purchase price payable by farmers or Ganotiyas is determined by the Mamlatdar and the Agricultural Tribunal, and must be paid within a prescribed time limit for the farmer to be recognized as the legal owner.
The government said instances had come to notice where farmers failed to pay the amount within the stipulated period due to lack of awareness, resulting in their inability to secure legal ownership.
"In such cases, farmers face difficulties in selling agricultural land or undertaking non-agricultural use. Taking into account the representations received and the number of pending cases as of December 31 last year, the state has adopted a more lenient approach and extended the deadline to December 2026," officials said.
The government stated that this extension would enable eligible farmers to complete payment, regularize their ownership status, and overcome legal and administrative hurdles linked to incomplete transactions.