The court affirmed that a sale certificate under Section 89(4) of the Registration Act may be entered without stamp duty, pending decision by a Full Bench.

JUDGMENT

(Dated this the 18^th day of December, 2025)

The petitioner is the auction purchaser in a sale conducted by the 2^nd respondent. Pursuant to the payment of the bid amount, the 2^nd respondent issued a Sale Certificate dated 22.10.2025 in favour of the petitioner. Subsequently, the 2^nd respondent requested the 1^st respondent to file the details of the Sale Certificate in Book No. 1, maintained by the Sub-Registrar's Office, in accordance with Section 89 (4) of the Registration Act , 1908, without insisting upon the payment of stamp duty. Despite the request, the 1^st respondent has failed to act on the request and informed that the request to enter the sale certificate in book No.1 cannot be allowed. Being aggrieved by the act of the 3^rd respondent, the petitioner-

Bank approached this Court seeking the following reliefs:

i) Declare that Exhibit.P1 Sale Certificate issued by the 2^nd Respondent in favour of the Petitioner is liable to be filed/entered in Book No.1 as contemplated under Section 89 (4) of the Registration Act 1908 without payment of any stamp duty;

ii) Issue a Writ of Mandamus or other appropriate writ, order or direction, directing the 1^st Respondent to file/enter Exhibit P1 Sale Certificate issued by the 2^nd Respondent Authorized Officer under the SARFAESI proceedings in Book No.1 under Sec.89(4) of the Registration Act without insisting the stamp duty;

iii) Issue a writ of mandamus or other appropriate writ, order of direction directing the 3^rd Respondent to effect mutation in respect of the property covered by Ext.P1 sale certificate in favour of the Petitioner and to accept the basic tax after the sale certificate is entered in Book No.1 under Sec.89(4) of the Registration Act .

2. This issue has already been referred to a Full Bench of this Court by order dated 25.08.2025 in W.A. Nos.1520 and 1823 of 2025 and in the meanwhile, the sale certificate issued by the Bank under Section 89 (4) of the Act shall be incorporated in Book No.1, either by collecting stamp duty under protest from such auction purchaser or making it as a charge over the property without collecting stamp duty.

The option is left to the individual auction purchaser.

Taking note of these facts, the Writ Petition is disposed of with a direction to the 1^st respondent -Sub Registrar to incorporate the sale certificate in Book No.1 on the basis of the direction in the reference order, subject to the orders by the Full Bench of this Court. As far as prayer No.(iii) is concerned, it is for the petitioner to move the authority concerned to effect mutation, and payment of land tax, once the sale certificate is duly incorporated in Book No.1, in accordance with law.

Sd/-