The court held that a sale certificate can be filed with a charge over the property if stamp duty is not paid, allowing options to the auction purchaser.

JUDGMENT

Dated this the 26^th day of February, 2026 The writ petition is filed with the following prayer;

(i) Issue a writ of mandamus or such other writ, order or direction directing the first respondent to file Ext.P1 Certificate of Sale in Book No.1 of the Sub Registrar Office, Edappally as mandated under Section 89 (4) of the Registration Act , 1908 without insisting on payment of stamp duty, creating a charge on petitioner’s property mentioned in Ext.P1, expeditiously, within a timeframe that may be specified by this Hon’ble Court.

2. The petitioner is a charitable society registered under the provisions of the Travancore – Cochin Literary, Scientific and Charitable Societies Registration Act , 1955. The petitioner participated in an e- auction conducted by the 2^nd respondent who is the authorised officer of the State Bank of India on 07.10.2025 for the sale of 1.69 Ares of land in Re.Sy No.216/6 of (Old Survey No.999/1483) Block 6 in Thrikkakara North Village, Kanayannoor Taluk, Ernakulam District. The sale was confirmed and the petitioner paid a total consideration of Rs.42,47,000/- being the sale price as per the terms of the public notice and relevant statutory provisions.

3. The 2^nd respondent issued a Certificate of Sale dated

18.11.2025 to the petitioner. The Chief Manager and the Authorised Officer forwarded the Sale Certificate to the 1^st respondent to record/file the transfer of the immovable property in Book No.1, but the 1^st respondent is insisting that the sale certificate cannot be filed in Book No.1 unless the same is engrossed on stamp paper as prescribed by the Kerala Stamp Act , 1959.

4. Regarding the question of payment of stamp duty in a sale certificate, it is now referred to a larger bench in W.A Nos.1520 and 1823 of 2025 dated 28.08.2025, which is still pending. In the meanwhile, it was ordered that 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/-