JUDGMENT

Dated this the 27^th day of February, 2026 This writ petition is filed seeking a direction to the 2nd respondent to enter Ext.P1 sale certificate, issued in favour of the petitioner under the SARFAESI Act, 2002 , in Book No.1, under Sec.89 (4)

of the Registration Act, 1908 , without insisting on stamp duty. 2. The petitioner is the absolute owner in possession of the property covered by a sale certificate dated 13.11.2025 issued in accordance with law by the competent authority of the 3^rd respondent. The petitioner approached the 2^nd respondent requesting for inclusion of sale certificate in Book No.1 and submitted a representation on 27.12.2025 pointing out that refusal to enter the sale certificate in book No.1 is contrary to the Registration Act and the law declared by this Court. The 2^nd respondent issued a communication dated 08.01.2026 rejecting the petitioner’s request stating that the sale certificate cannot be included in book No.1 without payment of stamp duty. Aggrieved by this refusal, the pe