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IN THE HIGH COURT OF JUDICATURE AT MADRAS
G.K.ILANTHIRAIYAN
Vijayaraja – Appellant
Versus
Sub-Registrar, Office of the Sub Registrar, Pothumbu – Respondent
| Table of Content |
|---|
| 1. background facts and rejection of filing request by sub registrar. (Para 3 , 4) |
| 2. arguments that filing sale certificate under s.89(4) does not require stamp duty. (Para 6) |
| 3. court precedents establishing that sale certificates under sarfaesi do not require registration or stamp duty. (Para 7 , 9 , 12) |
| 4. legal provisions explaining that sale certificates are filed, not registered. (Para 10 , 11) |
| 5. distinction between registration and filing of sale certificates. (Para 13) |
ORDER :
G.K.ILANTHIRAIYAN, J.
This writ petition has been filed challenging the Impugned Refusal Check Slip passed by the 1st respondent in Refusal Number RFL/POTHUMBU/44/2026 dated 27.04.2026 and quash the same as illegal and arbitrary and consequently direct the 1st respondent to file the Sale Certificate presented by the 2nd respondent in Book No.1 under Section 89(4) of the Registration Act, 1908, without insisting payment stamp duty and registration fee and within the time frame as may be fixed by this Court.
2. By consent of both sides, the writ petition is taken up for final disposal at the stage of admission itself. Since no adverse orders are going to be passed against the 2nd respondent, n
Sale certificates issued following SARFAESI auction need only filing under S.89(4) of Registration Act and do not require stamp duty and registration fee.
Sale certificates issued after public auctions do not require registration or stamp duty if solely for filing purposes.
The sale certificate from a public auction does not require registration under the Registration Act, and the value for stamp duty is based on the purchase price stated, not an assessed market value.
Sale certificates issued by banks are not compulsorily registrable and filing them in Book No.1 does not attract stamp duty.
The main legal point established in the judgment is that a sale certificate presented for filing in Book-I under Section 89(4) of the Registration Act does not need to be stamped or registered, as di....
The court clarifies the applicability of stamp duty on sale certificates issued under the SARFAESI Act based on statutory interpretations.
The court clarified that a Sale Certificate under SARFAESI does not require stamp duty and must be registered in Book No.1 as per Section 89(4) of the Registration Act.
A Sale Certificate issued under the SARFAESI Act is not a conveyance and does not require stamp duty for filing under Section 89(4) of the Registration Act, 1908.
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