O R D E R

The writ on hand has been instituted questioning the validity of the Refusal Check Slip issued in proceeding dated 04.01.2023 and to direct the respondents to refund the excess amount of Rs.1,35,33,970/-paid by the petitioner firm for registration of sale certificate under protest as stamp duty and registration charges as claimed by the 3rd respondent and direct the respondents not to proceed with under Sec. 47 (A) of Indian Stamp Act to fix any other value or seek valuation of the E-auctioned property under Court proceedings and in furtherance direct the 3rd respondent to release the registered sale deed vide Doc. No. 47 of 2023 dated 4.01.2023.

2. It is not in dispute that the petitioner is an auction purchaser, purchased the property through public auction. The petitioner presented the sale certificate issued by the Official Liquidator for registration. The Registering Authority refused to register the same and asked the petitioner to pay the Stamp Duty as applicable. The petitioner admittedly presented the Sale Certificate for registration under Section 17 of the Registration Act and it was not communicated by the Official Liquidator under Section 89(4) of the Act. The