SupremeToday Landscape Ad
Back
Next
Judicial Analysis Court Copy Headnote Facts Arguments Court observation
Listen Audio Icon Pause Audio Icon
judgment-img

2023 Supreme(Mad) 2465

IN THE HIGH COURT OF JUDICATURE AT MADRAS
R. SURESH KUMAR, J.
N.C. Suresh Kumar & Others – Appellants
Versus
The Inspector General of Registration, Registration Department, Foreshore Estate, Chennai & Others – Respondents
W.P.Nos. 32749, 32861, 33019, 33020 & 34897 of 2022 & 1862 & 3195 of 2023 & W.M.P.Nos.32141 and 32268 of 2022 & W.M.P.No. 3263 of 2023
Decided On : 14-08-2023

Advocates appeared:
For the Petitioner:Vijay Narayan, Senior Counsel for P. Dinesh Kumar, M.L. Ramesh, V. Balasubramani, S.P. Vijayaraghavan, T.V. Suresh Kumar for M/s. Genicon & Associates, Sarath Chandran, Gopika Nambiar, Advocates. For the Respondents: R1 & R2, R. Neelakandan, AAG assisted by Yogesh Kannadasan, Spl.G.P.

The main legal point established in the judgment is that sale certificates should be filed in Book No.1 under Section 89(4) of the Registration Act without insisting on stamp duty, based on the decision in Esjaypee Impex Pvt. Ltd. v. Asst. General Manager and Authorised Officer, Canara Bank.

Headnote:

Writ Petition - Registration of Sale Certificate - Section 89(4) of Registration Act - Summary of Acts and Sections

Fact of the Case:

The petitioners purchased properties through public auction conducted by banks or financial institutions. They sought to register the sale certificates in Book No.1 under Section 89(4) of the Registration Act without paying stamp duty. The registering authorities either refused to file the certificates or demanded excess stamp duty and registration charges.

Finding of the Court:

The court found that the sale certificates should be filed in Book No.1 under Section 89(4) without insisting on stamp duty. The excess stamp duty and registration charges collected should be refunded to the petitioners with interest.

Issues: The main issue was whether the sale certificates should be filed in Book No.1 under Section 89(4) without paying stamp duty.

Ratio Decidendi: The court relied on the judgment in Esjaypee Impex Pvt. Ltd. v. Asst. General Manager and Authorised Officer, Canara Bank, which held that the sale certificates should be filed in Book No.1 under Section 89(4) without insisting on stamp duty.

Final Decision: The court allowed the writ petitions, directing the registering authorities to file the sale certificates in Book No.1 under Section 89(4) and refund the excess stamp duty and registration charges to the petitioners with interest.

JUDGMENT

(Prayer: Writ Petition filed under Article 226 of the Constitution of India, seeking for issuance of a writ of mandamus, directing the second respondent to register the sale certificate, dated 16.09.2022 by the fourth respondent with respect to the immovable property situated at Plot No.64, Door No.3, 9th Street, Shri Shankar Nagar, Stage III, Pammal, Pallavaram Taluk, Kanchipuram District in Survey No.143/2, Pammal Village, measuring an extent of 2400 Sq.ft.

Prayer: Writ Petition filed under Article 226 of the Constitution of India, seeking for issuance of a writ of certiorarified mandamus, calling for the records of the second respondent in his Notice, dated 10.10.2022 and quash the same and consequently direct the second respondent to register the sale certificate in Book No.1 in terms of Section 89(4) of Registration Act and refund the registration charges collected with interest.

Prayer: Writ Petition filed under Article 226 of the Constitution of India, seeking for issuance of a writ of mandamus, to direct the respondents herein to consider the representation made by the petitioner, dated 25.10.2022 in accordance with law.

Prayer: Writ Petition filed under Article 226 of the Constitution of India, seeking for issuance of a writ of mandamus, to direct the respondents herein to consider the representation made by the petitioner, dated 25.10.2022 in accordance with law.

Prayer: Writ Petition filed under Article 226 of the Constitution of India, seeking for issuance of a writ of mandamus, directing the Respondent Nos.1,2 & 4 to refund the Stamp Duty and Registration charges amounting to Rs.5,66,511/- (Rupees Five Lakhs Sixty Six Thousand Five Hundred and Eleven) collected from the petitioner while registering the Sale Certificate issued by the 3rd Respondent under Orders of the Special Court constituted under the Tamil Nadu Protection of Interests of Depositors (In Financial Establishments) Act, 1997, bearing Document No.1940 of 2022, dated 16.05.2022 of Book-I recorded by the 4th Respondent, with interest.

Prayer: Writ Petition filed under Article 226 of the Constitution of India, seeking for issuance of a writ of mandamus, directing the 2nd Respondent to file the sale certificate, dated 12/12/2022 forwarded by the 3rd Respondent in Book No.1 in terms of Section 89(4) of the Registration Act, 1908 without insisting any stamp duty and registration charges.

Prayer: Writ Petition filed under Article 226 of the Constitution of India, seeking for issuance of a writ of certiorarified mandamus, to call for the records of the proceedings in Na.Ka.En.No.675/2022, dated 30.12.2022 on the file of the 2nd respondent and to quash the same as one without jurisdiction and to consequently direct the 2nd respondent to file the sale certificate, dated 14.10.2022 issued by the 3rd respondent in Book I in terms of Sections 17(2)(xii) and 89(4) of the Registration Act, 1908.)

Common Order

Since the issue raised in this batch of writ petitions is one and the same, by the consent of the learned counsel appearing for both sides, these writ petitions were heard together and are disposed of by this common order.

2. The brief facts which are required to be noticed for the purpose of disposal of these writ petitions are as follows :

(i) That the petitioners herein had purchased immovable properties through public auction conducted by the Bank / Authorised Officer / Resolution Professional etc. In all these cases, the original owner of the property had borrowed loan from banks or financial institutions which become Non-Performing Assets (in short “NPA“), with the result, the bank or financial institutions by invoking the provisions of SARFAESI Act, had brought the respective properties for sale by way of auction.

(ii) In the auction, these petitioners having participated, they were declared successful bidders or auc

Click Here to Read the rest of this document
1
2
3
4
5
6
7
8
9
10
11
SupremeToday Portrait Ad
supreme today icon
logo-black

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

qr

Scan Me!

India’s Legal research and Law Firm App, Download now!

For Daily Legal Updates, Join us on :

whatsapp-icon Back to top