1. This Writ Petition is filed by the Petitioner to quash the letter of the 1st Respondent dated 212. 2008, whereby it has been stated that the Sale Certificate issued in favour of the Petitioner was chargeable with 8% stamp duty on the market value of the property under Article 23 of the Schedule-I of the Indian Stamp Act since the same has not been issued by Civil/Revenue Court or Collector or Revenue Officer and consequently, to direct the 3rd Respondent to release the said Sale Certificate after refunding a sum of Rs.1,64,895/- to the Petitioner.

2. The case of the Petitioner is that the Petitioner concerned has purchased the property in the auction held by the Authorised Officer of Indian Overseas Bank under the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (for short’ SARFAESI Act) and in exercise of the powers conferred under Section 13 read with Rule 12 of the Security Interest (Enforcement) Rules, 2002, brought the properties mortgaged to secure the debt due to the Jawahar Mills Limited for sale, on 02.05.2005. One V.S. Murugan, Proprietor of M/s. Hari Tex, 63 Patel Road, Coimbatore, submitted a tender for