J.B. Koshy, Ag. C.J.

Petitioner is an auction purchaser of an extent of 6.852 cents in Sy.No.84/3 in Elamkulam Village in Kanayannoor Taluk along with a building therein. Sale certificate was issued by Ext.P1. A copy of the sale certificate was forwarded to the first respondent Sub Registrar by the second respondent Recovery Officer to file the same in Book No.1 as per Section 89(4) of the Indian Registration Act, hereinafter referred to as the Act. But the same was sent back by the first respondent to the second respondent stating that as per clause 16 of the Schedule to the Kerala Stamp Act the sale certificate is to be prepared in stamp paper worth Rs.1,17,300/-. Challenging that view the writ petition was filed.

1. 2. The learned Single Judge relying on the decision of the apex Court in Shanti Devi L.Singh v. Tax Recovery Officer and others [(1990) 3 SCC 605] held that sale certificate is not a compulsorily registrable document and filing of a copy of the sale certificate in Book No.1 under Section 89(4) of the Act does not amount to registration of the document. It is true that filing of the sale certificate in Book No.1 will not put the purchaser at court or revenu