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.

JUDGMENT

The learned Government Pleader takes notice for respondents 1 and 2. The learned Standing Counsel takes notice for the 3rd respondent.

2. This writ petition has been filed by the petitioner under Article

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

1. Declare that Exhibit.P1 Sale Certificate issued by the Authorised Officer of the 3rd respondent Bank in favour of the petitioner is liable to be filed/entered in Book No.I as contemplated under Section 89 (4) of the Registration Act 1908 without any stamp duty.

2. Issue a Writ of Mandamus or other appropriate writ, order or direction, directing the 1st respondent to file/enter Exhibit.P1 Sale Certificate issued by the Authorized Officer of the 3rd respondent Bank under the SARFAESI proceedings in Book No.1 under section 89(4) of the Registration Act without insisting the Stamp Duty.

3. Issue a Writ of Mandamus or other appropriate writ, order or direction directing the 2nd respondent to effect mutation in respect of the property covered by Exhibit.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 section 89(4) of the Registration Act.

4. Issue any other writ or direction as this Hon’ble Court may deem fit in the facts and circumstances of the case.

5. Petitioner also prays that this Hon’ble Court may be pleased to dispense with the translation of the documents produced in the vernacular language.

3. The petitioner purchased 3.34 Ares of land comprised in Block No. 24, Re-Sy. No. 399/1-2-1 of Perumpazhuthoor Village, Neyyattinkara Taluk, Thiruvananthapuram District, in a public auction conducted by the Authorised Officer of the 3rd respondent Bank under the provisions of the SARFAESI Act . The property had originally been offered as security for a loan availed by Mrs. Geetha Kumara Saraswathi and another from the 3rd respondent Bank. Upon default committed by the borrowers, the Bank initiated proceedings under the SARFAESI Act , sold the secured asset in auction for a sum of Rs.16,81,000/- in favour of the petitioner. The sale was thereafter confirmed in her favour.

4. Pursuant to the confirmation of sale, the 3rd respondent Bank handed over possession of the property to the petitioner and issued a Sale Certificate dated 15.09.2025. The petitioner contends that since the sale was conducted by the Authorised Officer of the Bank under the SARFAESI Act , the Sale Certificate cannot be treated as a conveyance requiring payment of stamp duty and is not a compulsorily registrable instrument. The petitioner, through the 3rd respondent Bank, sought to have the Sale Certificate filed in Book No. 1 maintained by the 1st respondent. Accordingly, the 3rd respondent submitted an application dated 03.11.2025 to the 1st respondent under Section 89 (4) of the Registration Act, enclosing the Sale Certificate. However, the 1st respondent declined to accede to the said request on the ground that the filing could not be effected without payment of stamp duty on the Sale Certificate. Aggrieved by the refusal of the 1st respondent, the petitioner has approached this Court seeking appropriate reliefs.

5. 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 certi