A clean Gujarat real estate file rests on five statutes — the Bombay Tenancy & Agricultural Lands Act, 1948 (63AA), the Bombay Land Revenue Code, 1879 (NA), the Real Estate Act, 2016 with Gujarat RERA Rules, the Gujarat Stamp Act, 1958 and the Registration Act, 1908. We hold all five.
7/12 · Property Card
30-year search, mutation chain, encumbrance, devolution and Title Search Certificate — with newspaper notice and clear title opinion.
BT&AL · 63AA
Bona fide industrial purpose conversion of agricultural land, intimation to the Collector, NA tax and commencement timeline governance.
GLR Code · NA
Non-Agricultural permission under the Bombay Land Revenue Code, 1879 for residential, commercial or industrial use — with conversion fee and conditions.
RERA · 70% escrow
Project registration, promoter / agent registration, escrow architecture, disclosure compliance and ongoing project return discipline.
GIDC · 99-yr lease
GIDC plot allotment, Transfer of Lease, stamp duty and registration governance under the GIDC Land Disposal Regulations, 2009.
GSA 1958 · RA 1908
4.9% conveyance, lease deed, gift, mortgage, partition and development agreement stamping; registration within statutory window.
30-year revenue and registered-deed search, 7/12 extract, Property Card and Title Search Certificate — with newspaper notice.
Confirm Development Plan (DP) and Town Planning Scheme (TPS) zoning, FAR, ground coverage and setbacks for the intended use.
Where agricultural → industrial: file Section 63AA intimation with the Collector and pay NA tax. Where any other use: NA permission under GLR Code.
Execute conveyance / lease / development agreement at correct stamp and register within 4 months of execution under the Registration Act, 1908.
Gujarat RERA registration (where applicable), development permission from the local authority, building permission and BU permission.
Where industrial use, sequence Factories Act, CTE/CTO, labour and environment. Where residential / commercial, sequence BU, occupancy and OC.
A bankable title in Gujarat is established through (i) a 30-year revenue and registered-deed search at the office of the Sub-Registrar and the District Inspector of Land Records, (ii) inspection of the 7/12 extract (Village Form VII-XII for agricultural land) and the Property Card or City Survey extract (for urban land), (iii) examination of mutation entries (Form VI), succession entries, encumbrances (mortgage, charge, attachment) and the chain of devolution, (iv) a Title Search Certificate from a panel advocate, and (v) a public notice in two newspapers (English and vernacular) inviting objections. Where the land is tribal or notified, additional permissions under the Bombay Land Revenue Code, 1879 are sequenced.
Section 63 of the Bombay Tenancy and Agricultural Lands Act, 1948 (as applicable to Gujarat) bars the transfer of agricultural land to a non-agriculturist without prior permission of the Collector. Section 63AA is the bona fide industrial purpose exemption: where a person (including a company) intends to use agricultural land for a bona fide industrial purpose, the land is deemed converted to non-agricultural use upon filing an intimation in the prescribed form with the Collector and payment of conversion fee / NA tax under the Bombay Land Revenue Code, 1879. The conversion is conditional on commencement of the industrial activity within a stipulated period; failure to commence triggers reversal and resumption.
Under the Real Estate (Regulation and Development) Act, 2016 read with the Gujarat Real Estate (Regulation and Development) Rules, 2017, every real estate project where the land area proposed for development exceeds 500 square metres or the number of apartments proposed for development exceeds 8 must be registered with the Gujarat Real Estate Regulatory Authority (Gujarat RERA) before any marketing, advertisement, sale or booking. The promoter must deposit 70% of buyer collections in a designated account, comply with prescribed disclosures, register agents and obtain registration of revisions / extensions. Non-compliance attracts strict statutory penalty up to 10% of the project cost and possible imprisonment.
A GIDC plot is acquired through (i) direct online application to GIDC under the GIDC Land Disposal Regulations, 2009 with project report, environmental fit, employment and capex schedule, or (ii) acquisition of an existing GIDC lease through a Transfer of Lease (TOL) with GIDC consent and payment of transfer fee. The lessee’s rights are subject to GIDC’s right of re-entry on default. Stamp duty on a TOL is computed on market value of the lease premium. The lease deed and TOL are registered under the Registration Act, 1908 with the Sub-Registrar of jurisdiction. Subletting is restricted; modifications require prior approval.
The Gujarat Stamp Act, 1958 prescribes the stamp duty leviable on instruments executed in Gujarat. The headline rate for a conveyance of immovable property is 4.9% of the market value (3.5% basic + 1.4% surcharge), with separate rates for lease deeds (graduated by tenure), gift, mortgage, partition and development agreements. Registration is mandatory under the Registration Act, 1908 within 4 months of execution, with a 1% registration fee (capped). Stamp duty refund and remission schemes apply to Mega Projects under the Gujarat Industrial Policy 2020. Stamp duty avoidance is a strict liability matter with penalty up to 10x.
GIDC plot, Mega Project incentive and the Micron ATMP precedent.
DSIRDA permits, Town Planning Scheme allotment and the Tata–PSMC fab.
IBU, FME, aircraft leasing, IIBX and the Section 80LA tax holiday.
Title, Section 63AA, NA, RERA, GIDC and stamp — sequenced in one file from Day-0.