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TMI Blog2018 (8) TMI 2140X X X X Extracts X X X X X X X X Extracts X X X X ..... lsorily registrable - HELD THAT:- So far as the requirement of registration is concerned, there is no doubt that the sale certificate is not required to registration in view of Section 17(2)(xii) of the Registration Act - Though Section 17 refers to documents which are compulsorily registrable, sub-section (2) provides that nothing in clauses (b) and (c) of sub-section (1) would apply to the nature of the documents as set out thereafter and in clause (xii) in particular specifically stated that any certificate of sale granted to the purchaser of any property sold by public auction by a Civil or Revenue officer, as any sale certificate issued as per the provisions of the Security Interest (Enforcement) Rules 2002 in public auction, is deeme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t/purchaser automatically becomes title holder of the property by virtue of the sale certificate. The payment of stamp duty on the sale certificate is not warranted as it is only a sale certificate issued which has to be filed or scanned in Book No.1 as per Section 89(4) of the Registration Act. The payment of stamp duty perhaps may arise only when the appellant wants to deal with the property by selling it. As long as the sale certificate remains as it is, it is not compulsorily registrable. If the appellant uses the document for any other purpose, then the requirement of stamp duty etc., would arise. Hence, the plea of the appellant is well within the statutory powers. The dismissal of the writ petition on the ground of delay and pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of sale certificate as per Section 18 (c) of schedule I of the Indian Stamp Act, 1899. The first respondent rejected the said representation by passing the impugned order dated 12.12.2013. 5. The said order stated that the sale certificate should be treated only as a sale deed and hence, it cannot be classified under Article 18(c) of the Indian Stamp Act. Aggrieved by the same, the writ petition was filed by the appellant. 6. The writ petition was dismissed on the ground that the sale certificate was issued in the year 2008 and till 2013, the appellant had not chosen to register the same on the ground that it is not compulsorily registrable. Aggrieved by the said order, the above appeal is preferred by the appellant. 7. The learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubt that the sale certificate is not required to registration in view of Section 17(2)(xii) of the Registration Act. 12. Though Section 17 refers to documents which are compulsorily registrable, sub-section (2) provides that nothing in clauses (b) and (c) of sub-section (1) would apply to the nature of the documents as set out thereafter and in clause (xii) in particular specifically stated that any certificate of sale granted to the purchaser of any property sold by public auction by a Civil or Revenue officer, as any sale certificate issued as per the provisions of the Security Interest (Enforcement) Rules 2002 in public auction, is deemed to be sale by the revenue. Thus the statute makes it very clear that the sale certificate issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us filed in Book No.1 which contains all the relevant details and all that is the Sub Registrar is required to do is to file a copy of the certificate in Book No.1 and nothing more. 16. In B.Arvind Kumar Vs.Government of India and others reported in JT 2007 (8) SC 602, it is held that a property sold in public auction pursuant to an order of the Court and once the sale is confirmed it becomes absolute and the title vests with the auction purchaser. The subsequent sale certificate issued to the purchaser is the evidence of such title which does not require registration under Section 17(2) (xii) of the Registration Act. In the case on hand also the property was purchased in public auction on 16.05.2008 and the sale certificate was issued o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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