The main legal point established in the judgment is that a transfer deed executed by the Official Receiver, involving the transfer of property sold in a public auction, is not exempted from registration and therefore requires registration under the relevant provisions of the Registration Act and the Transfer of Property Act.

Beasley, C.J.

1. The question in this second appeal is whether a transfer deed (Ex. B) executed by the Official Receiver of Cuddapah in favour of the appellant required registration. That deed transferred to him promissory-notes, mortgage debts, etc., belonging to an insolvent which had been sold by the Official Receiver in public auction, the appellant being the highest bidder. The sale was subsequently confirmed by the District Court. The District Munsif hold that it did not require registration, but on appeal the District Judge reversed that decision. It is argued here for the appellant that by reason of Section 17(2)(xii), Registration Act the transfer deed is exempted from registration being a certificate of sale granted to the purchaser of property sold by public auction by a civil or Revenue Officer. It is contended that the sale by the Official Receiver was a sale by a civil officer because as it required confirmation of the Court, it was the act of the Court and the Official Receiver as the Courts agent was a civil officer. In our view, that is not a description which can be given to an Official Receiver. Ordinarily he is not a civil officer at all and it is impossible to suppose that he becomes one merely because his acts have been confirmed by the Court. Quite apart from this, it is clear that Section 89, Registration Act, does not include a sale by the Official Receiver which is nowhere there provided for. Therefore, the transfer deed in question was not granted in pursuance of any sale by public auction by a civil officer and is not, for that reason, exempted by Section 17(2)(xii), Registration Act. On the other hand, when reference is made to Section 54, T.P. Act, that provides that a transfer of tangible immovable property of the value of one hundred rupees and upwards can only be made by a registered instrument, and unless this transfer is one provided for in Section 2(d), T.P. Act, which exempts from the provisions of the Act any transfer by operation of law or by or in execution of, a decree or order of a Court of competent jurisdiction, the transfer deed in question clearly requires registration.

2. The question of whether a sale by an Official Receiver in insolvency was a transfer coming within Section 2(d), T.P. Act, was directly considered by a Full Bench of this High Court in Basava Sankaran v. Anjaneyalu 1927 Mad. 1. It was there held by a majority of the Court, Krishnan, J., dissenting, that it was not. This transfer not being exempted from the Transfer of Property Act, Section 54 of that Act applies to it. The transfer deed, therefore, required registration and the District Judge was correct in so holding. This second appeal must be dismissed with costs.