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2026 Supreme(Online)(Ker) 9745

IN THE HIGH COURT OF KERALA AT ERNAKULAM
BASANT BALAJI, J
NUCLEUS UNIFORMS CENTRE – Appellant
Versus
STATE OF KERALA – Respondent
WP(C) NO. 4958 OF 2026



Advocates:
For the Appellants/Petitioners: SHRI.B.PRAMOD, SHRI.ATHUL M.V., SMT.SOBHA KUMARY K., SMT.SANDRA S. KOSHY
For the Respondents: SHRI.ASP.KURUP, SRI.SADCHITH.P.KURUP, SHRI.SIVA SURESH, SMT.B.SREEDEVI, SMT.ATHIRA VIJAYAN, SHRI.VYSHNAV S. NAIR, SMT.AKSHARA RAVI

The Court clarified the procedures for registering sale certificates under the Registration Act, allowing options for paying stamp duty.

Headnote:The petitioners sought a writ of certiorari to quash an order from the respondent and a writ of mandamus to enforce a sale certificate. The Court held that the sale certificate must be recorded in accordance with Section 89(4) of the Registration Act while allowing the petitioner to either pay stamp duty under protest or file a charge over the property. The judgment offers pathways for affected parties regarding payment and documentation processes under the registration law.

Table of Content
1. recording of sale certificates. (Para 2)
2. options for stamp duty payment for auction purchases. (Para 3)
3. court's directive on proceeding with sale certificate registrations. (Para 4)

JUDGMENT

(Dated this the 10th day of February, 2026)

The writ petition is filed with the following prayers;

“i) Issue a writ of certiorari calling for the original of Ext P-2 letter and quashing the same;

ii) Issue a writ of mandamus or any other writ direction or order directing the 3rd respondent to accept Ext P-1 sale certificate and file the same in Book No.1 in term of s. 89 (4) of the Registration Act after making charge on the property concerned for the amount of stamp duty;

iii) Grant such other order as this Hon Court deems fit and necessary in the facts and circumstance of the case;

iv) Dispense with the translation of the documents produced in the Vernacular Language.”.

2. The petitioner, a proprietary concern, became the successful bidder in an auction conducted by the 4th respondent bank for a sale of property having an extent of 5.37 Ares in Survey No. 120/22-1-11 and 22-1-14, and 1.54 Ares in Survey No. 120/22-1-14, 22-1-15 in Aroor Village, Alappuzha. The auction sale was held under Rule 9 of the Security Interest (Enforcement Rules), pursuant to which, the 4th respondent issued a Sale Certificate dated 21.01.2026 to the petitioner.

3. The 2nd respondent communicated the issuance of sale certificate to the 3rd respondent and requested him to enter the details of the sale certificate in Book.No.1 maintained at his office as per Section 89 (4) of the Registration Act . However, the 3rd respondent is not willing to enter the details of the sale certificate in Book No.1 as requested, aggrieved by which this writ petition stands filed.

4. Regarding the question of payment of stamp duty in a sale certificate, it is now referred to a Full Bench of this Court by order dated 25.08.2025 in W.A.Nos. 1520 and 1823 of 2025. 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.

Given the above reasons, the petitioner has two options either to pay stamp duty under protest or make a charge over the property. Necessary exercise shall be done within a period of one month from the date of receipt of a copy of this judgment.

The Writ Petition is disposed of as above.

Sd/-

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