The court confirms the rights of auction purchasers regarding stamp duty for registration under the Registration Act, allowing options pending further full bench clarification.

BASANT BALAJI J ======================

W.P. (C) No. 44326 of 2025 ========================

Dated 15^th day of January 2026 JUDGMENT The writ petition has been filed under Article 226 of the Constitution of India seeking the following prayers:-

1. Issue a writ of certiorari quashing Exhibit P4 rejection letter dated 20.11.2025 issued by the 1st respondent.

2. Issue a writ of mandamus directing the 1st respondent to forthwith file the petitioner’s Sale Certificate dated 24.07.2024 (Exhibit P1) in Book I under Section 89 (4) of the Registration Act, 1908 , without insisting on stamp duty or preparation of any further document.

3. Declare that the Sale Certificate issued by the Recovery Officer, DRT–I (Exhibit P1), does not attract stamp duty under the Kerala Stamp Act, 1959 .

4. Dispense with production of translated copies of documents in vernacular language.

5. Grant such other reliefs as this Hon’ble Court may deem fit in the interests of justice.

2. The petitioner is the auction purchaser of 97.57 Ares of property comprised in Re-survey No. 3/4 of Kuttikkattur Village, Kozhikode Taluk, together with a residential building thereon. The property was purchased through a statutory auction conducted by the Recovery Officer, Debts Recovery Tribunal–I, Ernakulam, in execution proceedings arising from T.A. No. 44/2017. The auction was held on 14.06.2024, the sale was confirmed and became absolute on 15.07.2024, and a sale certificate was issued in favour of the petitioner on 24.07.2024. Subsequently, the Recovery Officer issued a notice dated 13.11.2025 to the Sub Registrar concerned, informing that the property had been sold to the petitioner in execution of a recovery certificate and directing that a copy of the sale certificate be filed in Book No. I under Section 89 (4) of the Registration Act, 1908 . It was further clarified that personal appearance of the Recovery Officer was not required and that the jurisdiction of the property had shifted to the Sub Registrar Office, Mavoor.

3. Pursuant thereto, the petitioner submitted the original sale certificate along with a covering letter dated 18.11.2025 before the Sub Registrar, requesting that the sale certificate be entered in the records in terms of Section 89 (4) of the Registration Act. However, the Sub Registrar returned the application by a communication dated 20.11.2025, stating that, in view of an administrative order issued by the Inspector General of Registration, the sale certificate could be filed under Section 89 (4) only after affixing stamp duty. The petitioner was informed that either the sale certificate should be resubmitted after affixing stamp duty at the applicable rate or that the petitioner may present the document for registration on payment of stamp duty and registration fees. Aggrieved by the refusal to file the sale certificate in Book No. I under Section 89 (4) of the Registration Act, the petitioner has approached this Court.

4. Regarding the question of payment of stamp duty in a sale certificate, it is now referred to a full bench, which is still pending. In the meanwhile, any sale certificate forwarded by the Bank under Section 89 (4) of the Registration Act shall be incorporated in the 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. Option is left to the individual auction purchaser till further decision is taken in the matter by a Full Bench.

5. Given the above reasons, the petitioner has two options either to pay stamp duty under protest or make a charge over the property. If the option is exercised, the respondent shall incorporate the sale certificate, in Book No.1 within one month from the date of its presentation.

The Writ Petition is disposed of as above.

Sd/-