Back
IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA
HON'BLE MR. JUSTICE AJAY MOHAN GOEL
Power Chem Plast Limited – Appellant
Versus
State of Himachal Pradesh – Respondent
JUDGMENT :
Ajay Mohan Goel, J.
By way of this writ petition, the petitioner has, inter alia, prayed for the following reliefs:-
“(1) To issue an appropriate writ in the nature of certiorari quashing the impugned letter dated 26.8.2022 vide which respondent No.6 has refused to register the sale certificate with regard to sale of property bearing Plot No.8, measuring 10109 sq. meters situated in Industrial Area, Baddi, Tehsil Baddi, Distt. Solan, Himachal Pradesh, which the petitioner has purchased free from all encumbrances in terms of the sale certificate dated 4.7.2022.
(2) Further to issue an appropriate writ in the nature of mandamus in favour of the petitioner with appropriate directions to respondent No.6 to register the sale certificate dated 4.7.2022 in accordance with the provisions of the Security Interest (Enforcement) Rules, issued by the Authorized Officer, IFCI.
(3) Further to issue an appropriate writ in the nature of mandamus directing respondents No. 2 and 3 to immediately transfer the land in favour of the petitioner in their records, without the demand of unearned increase.
(4) Further to issue an appropriate writ in the nature of mandamus directing respondent No.5 to i
Auction purchasers are exempt from stamp duty for registration of sale certificates, and demands for unearned increase from them are unjustified.
The sale certificate from a public auction does not require registration under the Registration Act, and the value for stamp duty is based on the purchase price stated, not an assessed market value.
Sale certificates from auction sales do not require registration under the Registration Act, confirming that title transfers upon sale confirmation.
The main legal point established in the judgment is that the petitioner was not liable to pay deficit stamp duty and registration fees, and the impounding of the registered sale certificate was quash....
The Court clarified the procedures for registering sale certificates under the Registration Act, allowing options for paying stamp duty.
The court mandated that sale certificates must be duly entered as per Section 89(4) of the Registration Act, allowing for flexibility regarding stamp duty.
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.
Sale certificates issued after public auctions do not require registration or stamp duty if solely for filing purposes.
(1) Deposit of stamp duty for sale certificate – Sale certificate issued to purchaser in pursuance of confirmation of an auction sale is merely evidence of such title and does not require registratio....
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
