The incorporation of sale certificates in Book No.1 without stamp duty under Section 89(4) of the Registration Act is upheld, affirming the authority of auction purchasers.

JUDGMENT

(Dated this the 17th day of February, 2026)

This writ petition has been filed by the petitioner under Article 226 of the Constitution of India seeking the following reliefs:-

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

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

iii) Issue a writ of mandamus or other appropriate writ, order or direction directing the 2ndrespondent 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.

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

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

2. The petitioner is the auction purchaser of the subject property sold under the SARFAESI Act, as evidenced by Exhibit P1 Sale Certificate issued by the Authorised Officer of the Bank. The petitioner approached the Sub Registrar to enter the Sale Certificate in Book No.1 under Section 89 (4) of the Registration Act; however, the Registering Authority refused to do so on the ground that stamp duty was not paid. Consequently, mutation has not been effected and basic tax is not being accepted by the Village Officer. The refusal of the Registering Authority is illegal and arbitrary. Hence, this writ petition is filed.

3. 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.

4. Taking note of these facts, the writ petition is disposed of with a direction to the 1^st 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. Regarding the prayer No.(3), it is for the petitioner to move the authority concerned to effect mutation pursuant to the incorporation of the sale certificate in Book No.1, in accordance with law.

Sd/-

BASANT BALAJI JUDGE