IN THE HIGH COURT OF JUDICATURE AT MADRAS
S.M. SUBRAMANIAM, J.
N. Samsudeen – Appellant
Versus
The Sub Registrar, Sub Registrar Office, Thiruvotriyur & Another – Respondents
WP. No. 28482 of 2012
Decided on : 28-09-2021
Constitution of India,1950 - Article 226 - Registration Act - Section 17(2)(xii) and 89(4) - Indian Stamp Act - Article 23 - Recovery Certificate - Debts Recovery – Decreed - Purchaser of a property by sale through Civil or Revenue Court has no disadvantage because of lack of registration in view of fact that under Section 17(2)(xii) of Registration Act, Certificate of Sale is not a compulsory registrable document and consequently, transfer of title in his favour will not be vitiated by non-registration - But so far as certificate issued by Authorised Officer is concerned, it cannot be equated with certificate issued by Revenue or Civil Court - As contended by learned Counsel for Petitioner, nomenclature given to document issued by Authorised Officer may not be relevant for giving exemption from paying the stamp duty since Sale Certificate issued by Authorised Officer will not be covered by Article 18 of Schedule I of Stamp Act – Held, Article 23 of Indian Stamp Act, deals with conveyance and said provision would be applicable in respect of facts and circumstances of case - This apart, Chief Controlling Revenue Authority and Inspector General of Registration issued a Circular in Letter No. dated - Sale Certificate issued by Recovery Officer of Debts Recovery Tribunal, is not considered as a document, which is to be registered by Sub Registrar and it is only an optional registration and hence, a separate stamp duty and registration fee are to be paid by person, who seeks such registration under provisions of Registration Act - Petitioner, if at all, ready and willing to go for registration, he has to comply with provisions of Registration Act as well as Circular issued by the Chief Controlling Revenue Authority and Inspector General of Registration - In other words, petitioner has to pay stamp duty and the registration charges, as applicable, in such registration - Writ petition stands dismissed.
JUDGMENT :
(Prayer: Writ Petition is filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Mandamus, directing the first respondent to file the copy of Sale Certificate No.19/2012 (DRT No.260/2001) dated 01.08.2012, issued by the second respondent in favour of the petitioner, in Book No.1, maintained in the office of the second respondent by making necessary entries therein as per communication dated 01.08.2012 issued by the second respondent to the first respondent.)
1. The relief sought for in the present writ petition is to direct the first respondent to file the copy of Sale Certificate No.19/2012 (DRT No.260/2001) dated 01.08.2012, issued by the second respondent in favour of the petitioner, in Book No.1, maintained in the office of the second respondent by making necessary entries therein as per communication dated 01.08.2012 issued by the second respondent to the first respondent.
2. The grievance of the petitioner is that an application in O.A.No.702 of 1998 was filed before the Debts Recovery Tribunal No.I, Chennai and it was ordered. The Recovery Certificate in No.166 of 2000 was issued on 26.05.2000 in O.A.No.702 of 1998 relating to Plot No.127, measuring n extent 4,140 sq. ft., in Survey No.1/1A, Thanigai Nagar, Sadayankuppam Village.
3. The petitioner states that the Sale Certificate is not registered by the Sub Registrar, despite the fact that decree was passed by the Competent Forum. Thus, the petitioner is constrained to move the present writ petition.
4. Under Section 17(2)(xii) of the Registration Act, the Registration of Sale Certificate is an option and it is not compulsory. In such circumstances, the Sale Certificate cannot be equated with the other documents, which is to be registered compulsorily.
5. In this regard, the legal principles are settled in the case of Cenney Hotels Pvt Ltd., through its Managing Director S.Venkatesh vs. State of Tamil Nadu represented by Inspector General of Registration, Santhome, Chennai-600 004 and others [2010 (4) CTC 802], wherein this Court, in paragraph-14, observed as under:-
In fine, the Writ Petition fails and the same is dismissed. Consequently, connected M.P. is closed.”
6. Section 89(4) of the Registration Act also would not apply in view of the fact that the Recovery Officer of the Debts Recovery Tribunal cannot be considered as a Competent Authority/Revenue Officer for the purpose of forwarding the Sale Certificate for registration by the Sub Registrar concerned. Thus, the sale by the Recovery Officer of the Debts Recovery Tribunal is unconnected with the Sale Certificate, which is to be forwarded by the Revenue Authority to the Sub Registrar.
7. Article 23 of the Indian Stamp Act, deals with conveyance and the said provision would be applicable in respect of th
Login now and unlock free premium legal research
Login to SupremeToday AI and access free legal analysis, AI highlights, and smart tools.
Login
now!
India’s Legal research and Law Firm App, Download now!
Copyright © 2023 Vikas Info Solution Pvt Ltd. All Rights Reserved.