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IN THE HIGH COURT OF KERALA AT ERNAKULAM
A.K. JAYASANKARAN NAMBIAR, P.M. MANOJ
Revenue Divisional Officer, Adoor – Appellant
Versus
Thomas Daniel S/o E.S. Daniel – Respondent
| Table of Content |
|---|
| 1. common issue regarding stamp duty on sale certificates. (Para 1 , 2) |
| 2. sale certificates qualify as instruments under the stamp act. (Para 3) |
| 3. judgment supports the respondent's position against stamp duty. (Para 4) |
| 4. interplay between registration act and kerala stamp act. (Para 5 , 6) |
| 5. sale certificates considered as instruments only post-issuance. (Para 7 , 8) |
| 6. registration confers advantages on sale certificates. (Para 9 , 10) |
| 7. insufficiently stamped instruments admissible, does not invalidate document. (Para 11 , 12) |
| 8. filing copies vs. registration under the registration act. (Para 13 , 14) |
| 9. original sale certificates not subject to stamp duty. (Para 15) |
JUDGMENT :
1. As these writ appeals preferred by the State involve a common issue, they are taken up together for consideration and disposed by this common judgment. The issue that arises for consideration is whether a sale certificate, issued by a bank/revenue authority to a purchaser of immovable property, pursuant to a sale conducted at the instance of a bank/financial institution/court/revenue authority of the property of a revenue defaulter, will attract the levy of stamp duty under the Kerala Stamp
A sale certificate issued by a bank does not attract stamp duty at issuance under the Kerala Stamp Act but may do so if registered subsequently.
Sale certificates issued by banks are not compulsorily registrable and filing them in Book No.1 does not attract stamp duty.
Sale certificates issued under SARFAESI Act are not compulsorily registrable and do not require stamp duty when filed under Section 89(4) of the Registration Act.
Sale certificates issued under SARFAESI Act are not compulsorily registrable and do not require stamp duty when filed under Section 89(4) of the Registration Act.
No stamp duty is payable on copies of sale certificates submitted for registration under Section 89(4) of the Registration Act, as established by precedent.
The main legal principle established in the judgment is that a sale certificate issued by a Civil or Revenue Officer does not require compulsory registration and should be filed in Book No. 1 as per ....
The court confirms the rights of auction purchasers regarding stamp duty for registration under the Registration Act, allowing options pending further full bench clarification.
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