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TMI Blog2022 (11) TMI 1434X X X X Extracts X X X X X X X X Extracts X X X X ..... - certificate of sale - can be regarded as conveyance or not - HELD THAT:- Reference made to the judgments by the Madras High Court in the Board of Revenue No.2 of 1875 (In Re: Case Referred) dated 19.10.1875 opining that a certificate of sale cannot be regarded as a conveyance subject to stamp duty, by the Allahabad High Court in Adit Ram v. Masarat-un-Nissa [ 1883 (5) TMI 1 - ALLAHABAD HIGH COU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R. [ 2021 (10) TMI 1424 - SUPREME COURT] opining that once a direction is issued for the duly validated certificate to be issued to the auction purchaser with a copy forwarded to the registering authorities to be filed in Book I as per Section 89 of the Registration Act, it has the same effect as registration and obviates the requirement of any further action. It is time that the authorities s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned counsel for the petitioner(s) has made a valiant endeavor to persuade us to interfere with the impugned judgment(s) but not successfully. It is logically so as this issue has been repeatedly settled and if one may say, a consistent view followed for the last 150 years. We may refer to the judgments by the Madras High Court in the Board of Revenue No.2 of 1875 (In Re: Case Referred) dated 19.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ook I as per Section 89 of the Registration Act and order of this Court in M.A. No.19262/2021 in SLP(C) No.29752/2019 dated 29.10.2021 opining that once a direction is issued for the duly validated certificate to be issued to the auction purchaser with a copy forwarded to the registering authorities to be filed in Book I as per Section 89 of the Registration Act, it has the same effect as registra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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