The Court clarifies registration obligations related to auction sale certificates and the option for stamp duty payment under protest.

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

W.P. (C) No. 44699 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 10.11..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 21.04.2024 (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 bona fide auction purchaser of 10.92 Ares (27 cents) of property comprised in Survey No.39/4, Re-Survey No.2-13-558 of Vengeri 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 DRC No.78/2020 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 the statutory Sale Certificate was issued by the Recovery Officer on

24.07.2024, thereby vesting title in the petitioner.

2. Thereafter, the Recovery Officer, DRT-I, Ernakulam, issued a notice to the 1st respondent, Sub Registrar, Kakkodi, informing that the property had been sold in execution of the recovery certificate and enclosing a copy of the Sale Certificate. The Sub Registrar was specifically requested to file the Sale Certificate in Book I under Section 89 (4) of the Registration Act, 1908 , with a clarification that the personal appearance of the Recovery Officer was not required. It was also stated that the original Sale Certificate had been handed over to the petitioner for registration, if so desired.

3. Subsequently, the petitioner submitted a representation dated

22.09.2025 before the 1st respondent requesting statutory filing of the Sale Certificate in Book I under Section 89 (4) of the Registration Act. However, the 1st respondent rejected the request by letter dated 10.11.2025, insisting on payment of stamp duty under Article 16 of the Kerala Stamp Act and directing the petitioner to execute a separate instrument for registration. Aggrieved by the refusal to file the Sale Certificate as mandated under Section 89 (4) of the Registration Act and the insistence on payment of stamp duty and execution of a separate document, 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/-