The main legal point established in the judgment is that a sale certificate issued by the Official Liquidator is not exempt from stamp duty and must be treated as a sale deed, warranting payment of stamp duty by the purchaser.

1. The petitioner has come forward with this writ petition challenging the validity of the notice dated 16.08.2010 of the respondent, by which, the respondent called upon the petitioner pay the requisite stamp duty on the document dated 14.05.2010 executed by the Official Liquidator, High Court in their favour.

2. The petitioner, a charitable Trust and is providing free education to the poor students, would contend that they have participated in the auction conducted by the Official Liquidator, High Court, Madras in respect of the land measuring 23.338 acres of vacant land situated at Jadayampalayam Village, Alagambu, Mettupalayam Taluk, Coimbatore District, pursuant to the order dated 27.04.2010 made in C.A. Nos. 368, 1717 of 2009 and 625 of 2010 in C.P. No. 17 of 2010 and they were declared as the success bidder. The sale was confirmed in favour of the petitioner at Rs.7,15,00,000/- and the petitioner also paid the entire amount and received the sale certificate from the Official Liquidator on 14.05.2010. The copy of the sale certificate was sent to the office of the respondent so as to enable them to enter it in the Book-I register as per Section 89 of the Registration Act. Instead of registering the sale certificate, the respondent sent the impugned order dated 16.08.2010 demanding stamp duty and registration charges so as to comply with the request of the Liquidator for entering the sale particulars in Book I Register.

3. Mr. Ramakrishna Reddy, learned counsel appearing for the petitioner would contend that the sale certificate does not require any registration as per Section 17 (2) (XII) of the Registration Act, 1908 and therefore it does not attract any stamp duty. While so, the impugned demand made by the respondent is contrary to the provisions of the Registration Act and therefore he prayed for allowing the writ petition. The learned counsel for the petitioner also relied on the decision of this Court rendered in (Shree Vijayalakshmi Charitable Trust vs. The Sub-Registrar, Erode District) (2009) 5 CTC 15 wherein, this Court, in the case of the very same petitioner, held that the Court auction sale certificate sent to the registration department for entering it in Book I would not attract stamp duty. Therefore, relying on the above decision, the learned counsel for the petitioner contends that the respondent has no power and jurisdiction to demand stamp duty in view of Section 17 (2) (xii) and Section 89 (2) of the Registration Act.

4. Mr. K.V. Dhanapalan, learned Additional Government Pleader appearing for the respondents, relying on the counter affidavit of the respondent, would contend that as per the decision of this Court reported in (In Re., The Official Liquidator, High Court, Madras) (2010 (2) CTC 113 the respondent is empowered and entitled to seek for stamp duty. In this decision, the order passed by this Court reported in (Shree Vijayalakshmi Charitable Trust vs. The Sub-Registrar, Erode District) (2009) 5 CTC 15, which arise out of the case filed by the very same petitioner herein, was also referred and distinguished. According to the learned Additional Government Pleader, as per the orders of the various High Courts in India, any sale deed executed by the Official Liquidator on behalf of the company in liquidation, would be one under Section 457 (2) (i) of the Companies Act. Further, the Official Liquidator acts only as an agent of the company and the sale certificate issued by the Official Liquidator cannot be construed as the one issued by a Revenue or Civil Court giving exemption to payment of stamp duty. In other words, Article 18 of Schedule I to the Indian Stamp Act, 1899 exempts payment of stamp duty on a sale certificate only if it is issued by a revenue or a civil Court and that cannot be equated with a sale certificate issued by the Official Liquidator on behalf of the company in liquidation, as an agent. No doubt, the sale certificate need not be registered and it is not a compulsorily