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TMI Blog2022 (7) TMI 1493X X X X Extracts X X X X X X X X Extracts X X X X ..... THE INSPECTOR GENERAL OF REGISTRATION, CHENNAI AND THE SUB REGISTRAR, SUB REGISTRAR OFFICE, TRICHY [ 2018 (8) TMI 2140 - MADRAS HIGH COURT] , makes it clear that it does not amount to registration, rather if the document is to be used for sale or any other purpose, stamp duty is to be paid for registration of the document at that stage. Section 17(2)(xii) of the Act of 1908 excluded document from compulsory registration if the certificate of sale is granted to the purchaser by the Civil or Revenue Officer. In the case of B. ARVIND KUMAR VERSUS GOVERNMENT OF INDIA AND ORS. [ 2007 (5) TMI 657 - SUPREME COURT] , the Apex Court thus gave a reference of Section 17(2)(xii) of the Act of 1908 to indicate that a sale certificate does not require compulsory registration and for that no separate deed is to be executed. The writ petitions were filed when the sale certificate sent to the registering officer was not filed in Book No. 1 on the ground that stamp duty has not been paid. The appellants have failed to understand the import of Sections 17(2)(xii) and 89 of the Act of 1908, which does not require registration of sale certificate, but for filing a copy in Book No. 1. At this sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not issued by the Revenue officer, yet, a direction for filing a copy in Book No. 1 has been given. The challenge to the judgment has been made precisely on that ground. It is stated that the documents cannot be kept in Book No. 1 unless it is stamped. The registration of the documents can be made only when the required stamp duty is paid whereas in the case in hand, without the payment of stamp duty, a direction has been given to keep the copy of sale certificates on the file of Book No. 1 and therefore, appeals have been preferred to assail the orders of the learned Single Judge. 4. To appreciate the argument, we have gone through the record and find that one Disc Assets Lead (India) Ltd. dealing with investments, received funds from investors, but committed default in repayments, and therefore, the investors filed writ petition, being W.P.No.8084 of 2017, for appointment of an Administrator Committee. After the arguments, this Court appointed the Administrator Committee, the second respondent herein, to proceed with the sale of properties and deposit the sale proceeds. In pursuance of the auction sale notice dated 04.02.2020 by the Administrator Committee, the first respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 on 31.08.2008. Therefore, the appellant/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. 17. 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1871, or the Land Improvement Loans Act, 1883; or (x) any order granting a loan under the Agriculturists, Loans Act, 1884, or instrument for securing the repayment of a loan made under that Act; (xa) any order made under the Charitable Endowments Act, 1890 (6 of 1890), vesting any property in a Treasurer of Charitable Endowments or divesting any such Treasurer of any property; or (xi) any endorsement on a mortgage-deed acknowledging the payment of the whole or any part of the mortgage-money, and any other receipt for payment of money due under a mortgage when the receipt does not purport to extinguish the mortgage; or (xii) any certificate of sale granted to the purchaser of any property sold by public auction by a Civil or Revenue-Officer. Explanation. A document purporting or operating to effect a contract for the sale of immovable property shall not be deemed to require or ever to have required registration by reason only of the fact that such document contains a recital of the payment of any earnest money or of the whole or any part of the purchase money. 89. Copies of certain orders, certificates and instruments to be sent to registeri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any other purpose, stamp duty is to be paid for registration of the document at that stage. Section 17(2)(xii) of the Act of 1908 excluded document from compulsory registration if the certificate of sale is granted to the purchaser by the Civil or Revenue Officer. 9. In the case of B. Arvind Kumar v. Government of India and others, (2007) 5 SCC 745, the Apex Court thus gave a reference of Section 17(2)(xii) of the Act of 1908 to indicate that a sale certificate does not require compulsory registration and for that no separate deed is to be executed. 10. The writ petitions were filed when the sale certificate sent to the registering officer was not filed in Book No. 1 on the ground that stamp duty has not been paid. The appellants have failed to understand the import of Sections 17(2)(xii) and 89 of the Act of 1908, which does not require registration of sale certificate, but for filing a copy in Book No. 1. At this stage, it is necessary to clarify that the court granting certificate of sale would fall under Section 89(2) of the Act of 1908, while if it is granted by the Revenue officer, it would be under Section 89(4) of the Act of 1908 and the case on hand would fall un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtificate is issued by the court and sent to the registering authority, then he is under an obligation to file the copy of such sale certificate in Book No. 1. As and when the sale certificate is sent by the court, the case would fall under Section 89(2) of the Act of 1908, while in case the sale certificate is sent by the revenue officer, it would fall under Section 89(4) of the Act of 1908. The word Revenue Officer has not been defined under the Act of 1908 and, therefore, much emphasis is made that the provision of Section 89(4) of the Act of 1908 would not apply in this case. In the case on hand, the sale certificate has been issued by the court and, therefore, the matter would fall under Section 89(2) and not under Section 89(4) of the Act of 1908. The writ appellants have even ignored Section 17(2)(xii) which excludes sale certificate from compulsory registration if granted by the Civil or Revenue officer. In a case where certificate is granted by the Civil officer apart from Revenue Officer, registration would not be compulsory, thus till it is not presented for registration, the question of stamp duty would not arise. It would be true that as per Section 35 of the Indian ..... X X X X Extracts X X X X X X X X Extracts X X X X
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