Sale certificates issued under SARFAESI Act are not compulsorily registrable and do not require stamp duty when filed under Section 89(4) of the Registration Act.

ORDER :

Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling for the records of the impugned order in Na.Ka. No.47 of 2021 dated 13.12.2021 passed by the 5th respondent and consequential order passed by the 3rd respondent in Mu.Pa.No.247 of 2022 dated 18.04.2022 and quash the same as illegal and ultravires and consequently direct the 1st respondent to refund the excess stamp duty and registration charges amounting to Rs.13,95,000/- paid by petitioner for registration of sale certificates before the 5th respondent.

Since, commonality involved in all the writ petitions, this Court is inclined to dispose of these writ petitions by way of this Common Order.

W.P.No.415 of 2023

2. This writ petition is filed challenging the proceedings dated 13.12.2021 passed by the fifth respondent in referring the sale certificate presented by the petitioner under Section 47-A of the Stamp Act and consequential order dated 18.04.2022 passed by the third respondent seeking for payment of deficit stamp duty. It is the case of the writ petitioner that they have already paid 7% of the purchase value of the property as the stamp duty and 4% as registration charges on presentation of the sale certificate, hence, seeks for a direction to the respondents to refund the excess stamp duty and registration charges amounting to Rs.13,95,000/- and quashing the invocation of Section 47-A with regard to the presentation of the sale certificate.

W.P.No.3696 of 2023

3. It is the case of the writ petitioner that when the authorised officer has issued the sale certificate and forwarded a copy to the Sub Registrar under Section 89(4) of the Registration Act, the petitioner had paid 7% of the stamp duty and 4% of the registration charges, wherein, it is the contention that for filing under Section 89(4), no stamp duty is required and only 1% registration charges ought to be paid. Hence, seeks for a direction to refund the stamp duty and excess registration charges amounting to Rs.38,57,000/- and Rs.16,53,000/-, totalling to Rs.55,10,000/- which has been collected in excess for registration by the fourth respondent on the sale certificate issued under SARFAESI Act, 2002.

W.P.No.22555 of 2023

4. It is the case of the writ petitioner that when the authorised officer has issued the sale certificate and forwarded a copy to the Sub Registrar under Section 89(4) of the Registration Act, the petitioner had paid 7% of the stamp duty and 4% of the registration charges, wherein, it is the contention that for filing under Section 89(4), no stamp duty is required and only 1% registration charges ought to be paid. Hence, seeks for a direction to refund the stamp duty and excess registration charges amounting to Rs.7,65,700/- and Rs.3,28,500/-, totalling to Rs.10,94,200/- which has been collected in excess for registration by the fifth respondent on the sale certificate issued under SARFAESI Act, 2002.

W.P.No.23276 of 2023

5. This writ petition is filed challenging the proceedings dated 27.06.2023 passed by the first respondent in re-fixing the guideline value and impounding the sale certificate presented by the petitioner seeking for payment of deficit stamp duty. It is the case of the writ petitioner that they have already paid 7% of the purchase value of the property as the stamp duty and 4% of registration charges on presentation of the sale certificate, hence, seeks for a direction to the respondents to refund the excess stamp duty as well as the registration charges to an amount of Rs.9,81,000/- and Rs.14,71,500/- and quashing the proceedings of the first respondent and release the sale certificate in Doc.No.6527 of 2023.

W.P.No.859 of 2024

6. This writ petition is filed seeking for a direction to the respondents to refund the excess stamp duty and registration charges amounting to Rs.9,00,000/- which has been collected in excess (9%+2%) for registration before the third respondent on the sale certificate