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