JUDGMENT

SHARMA, J.:— Special leave is granted. The short question which arises in this appeal is whether duty is payable under S. 147 of the Delhi Municipal Corporation Act, 1957, on a sale certificate issued by the Civil Court under order XXI, Rule 94, Code of Civil Procedure.

2. The property in question was auction sold in execution of a decree in the civil Court and was purchased on August 4, 1986 by the respondent Pramod Kumar Gupta for a sum of Rs. 17,00,000/-. The sale was confirmed on November 6, 1986, and the High Court directed the issuing of the Sale Certificate under Order XXI, Rule 94, C.P.C. On the question of payment of Stamp Duty, the respondent contended that no duty was chargeable under S. 147 of the 1957 Act. The learned single Judge of the High Court agreed with. him and directed payment of only the Stamp duty without surcharge for issuance of the Sale Certificate. The judgment was confirmed on appeal by a Division Bench. The petitioner-appellant Municipal Corporation of Delhi has challenged the High Courts decision in the present appeal.

3. Under the provisions of S. 147 of the Act, duty is levied on transfers of immovable property. The relevant part of sub-secti