The court emphasizes adherence to the Registration Act and prior judicial guidance regarding the entry of sale certificates without insisting on stamp duty.

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 petitioner has approached this Court seeking the following reliefs:

A] A Writ of Mandamus directing the 2nd respondent to include the Exhibit-P1 sale certificate dated 13-11-2025 issued in favour of the petitioner in Book No.1 forthwith, immediately or within a time limit to be prescribed by this Hon’ble Court.

B] A Writ of Mandamus directing the 2nd respondent to re-consider Exhibit-P2 on merits and issue orders on the same after according a chance of hearing to the petitioner, within a time limit to be prescribed by this Hon’ble Court.

C] A direction to dispense with the production of English translation of documents in vernacular languages.

D] Any other appropriate writ, order or directions as this Hon’ble Court deem fit on the fact and in the circumstances of the case and allow this petition with cost.

3. This issue 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 certificate 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. In the result, there will be a direction to the 2^nd respondent -Sub Registrar to incorporate the sale certificate 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.

The writ petition is disposed of as above.

Sd/-