The court mandated that sale certificates must be duly entered as per Section 89(4) of the Registration Act, allowing for flexibility regarding stamp duty.

JUDGMENT

This writ petition has been filed by the petitioner under Article

226 of the Constitution of India seeking the following reliefs:-

1. to issue a writ of mandamus or other appropriate writ or order directing the 1st Respondent to file the copy of the Exhibit P1 sale certificate in Book No. 1 as per Section 89 (4) of the Registration Act without insisting for payment of any stamp duty.

2. to issue a writ of mandamus or other appropriate writ or order directing the 2nd Respondent to send a copy of the Exhibit P1 sale certificate again to the 1st Respondent in the proper manner for filing it in Book No.I as per Section 89 (4) of the Registration Act .

3. such other reliefs as this Hon’ble court may deem fit and proper to grant in the facts and circumstance of the case for the interest of justice and equity

2. The petitioner is a Non-Resident Indian who participated in a public auction conducted by the Authorized Officer of a nationalised bank under the provisions of the SARFAESI Act , 2002 read with the Security Interest (Enforcement) Rules, 2002. The auction was conducted for the sale of 82.43 Ares of land comprised in Re-survey No. 22/9-1 of Vembayam Village, Nedumangad Taluk, which constituted a secured asset of the concerned branch of the respondent bank.

3. The petitioner emerged as the successful bidder in the said auction for a sale consideration of Rs. 1,90,53,000/- (Rupees One Crore Ninety Lakh Fifty-Three Thousand only). The entire sale consideration was paid by the petitioner, which was duly acknowledged by the respondent bank. Upon completion of all formalities relating to the auction sale, the Authorized Officer issued the sale certificate in favour of the petitioner and handed over the same. The 2nd respondent, being the Authorised Officer of the bank, was statutorily bound to forward a copy of the sale certificate to the 1st respondent for filing the same in Book No. I, in terms of Section 89 (4) of the Registration Act , 1908. The property in question is situated within the territorial jurisdiction of the 1st respondent. Despite repeated requests made by the petitioner, the 2nd respondent forwarded a copy of the sale certificate to the 1st respondent only after an inordinate delay of three years. However, upon receipt of the said sale certificate, the 1st respondent, instead of entering the relevant particulars in Book No. I as mandated under law, returned the same to the 2nd respondent vide notice dated 07.10.2025. Aggrieved by the same, the petitioner approached this Court.

4. The question of stamp duty in a sale certificate 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 it was ordered that, in the meanwhile the sale certificates forwarded 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 1st respondent Sub Registrar to incorporate sale certificates, 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.

Sd/-