O R D E R

The petitioner seeks a Writ of Mandamus directing the respondents 1 and 2 to refund the excess stamp duty and registration charges amounting to RS.19,72,620/- which, according to the petitioner, has been collected in excess by the respondents while registering the sale certificates issued by the Assistant General Manager of State Bank of India in its capacity as the Authorised Officer under the SARFAESI Act under Rule 9(6) of the Security Interest (Enforcement) Rules 2002.

2. It is the claim of the petitioner that the petitioner emerged as a successful bidder in the e-auctions conducted by the authorised officer of the State Bank of India and was favoured with six Sale Certificates for various properties purchased by the petitioner in the said auction. While registering the documents, the respective Registering Officers have collected Stamp Duty at 7% and registration charges at 4% for each of the sale certificates. According to the petitioner, the collection of stamp duty under Article 23 of the Stamp Act, treating the sale certificate issued as a conveyance itself is erroneous and the respondents ought to have collected stamp duty at 5%

under Article 18 of the Stamp Act.