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2023 Supreme(Online)(MAD) 13898

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 29.08.2023 CORAM THE HONOURABLE MR. JUSTICE S.M.SUBRAMANIAM W.P.No.21882 of 2023 and W.M.P.No.21209 of 2023 N.Jeyalakshmi ... Petitioner Vs.

1. The Inspector General of Registration, No.100, Santhome High Road, Mullima Nagar, Mandavelipakkam, Raja Annamalaipuram, Chennai-28.

2. The Deputy Inspector General Of Registration(Dig)

Chennai Zone, 26FJ + GV8, Integrated Building For Offices of The Commercial Taxes and Registration Department, Fanepet, Nandanam, Chennai, Tamil Nadu-35.

3. The Registrar, Chennai Central Registration District, 268, Bharathi Salai, Express Estate, Royapettah, Chennai-14.

4. The Sub Registrar, Kodambakkam, KPK Towers, No.63, 100 Feet, Jawaharlal Nehru Salai, Arumbakkam, Chennai-106 ... Respondents Prayer:- Writ petition filed under Article 226 of the Constitution of India praying for issuance of a writ of Mandamus, directing them to take the Sale Certificate in A No.8677 of 2018 in CS No.475 of 1998 on the file of this Honourable Court issued on 27.09.2022 by this Honourable Court on the file of the Book I maintained by the 4th respondent.

For Petitioner : Mr.R.Subramanian for Ms.T.Sugirtha For Respondents (for R1 to R4) : Mr.R.Ramanlaal Additional Advocate General, assisted by Mr.T.Arun Kumar Additional Government Pleader

O R D E R

The Writ on hand had been instituted to direct the respondents to take the Sale Certificate in A No.8677 of 2018 in CS No.475 of 1998 on the file of this Honourable Court issued on 27.09.2022 by this Honourable Court on the file of the Book I maintained by the 4th respondent.

2. Detailed adjudication of facts may not be required since the issue raised in this writ petition is whether the sale certificate issued by the authorised officer under the SARFAESI Act is to be entered in the Book No.1 by the Registering Authority under the Registration Act.

3. The subject property had been auctioned to recover the dues as per the Civil Court Decree. The properties were sold through public auction. The purchaser of the property was issued with the Sale Certificate by the Court. The Sale Certificate was communicated to the Registering Authority by the Court under Section 89(2) of the Registration Act for making necessary entries in Book No.1 by following the procedures as contemplated. Since the said exercise has not been done by the registering authority, the petitioner is constrained to move the present writ petition.

4. The learned Senior Counsel appearing on behalf of the writ petitioner mainly contended that the issue in this regard is no more res intregra and repeatedly affirmed by the Hon'ble Supreme Court of India. In this context, the learned Senior Counsel appearing on behalf of the Writ petitioner drew the attention of this Court with reference to the judgment of the Apex Court in the case of Esjaypee Impex Private Limited Vs. Assistant General Manager and Authorised Officer, Canara Bank, reported in 2021 (11) SCC 537, wherein the Hon'ble Supreme Court held as follows:

“16.We are of the view that the mandate of law in terms of Section 17(2)(xii) read with Section 89(4) of the Registration Act, 1908 only required the authorised officer of the Bank under the SARFAESI Act to hand over the duly validated sale certificate to the auction -purchaser wit a copy forwarded to the registering authorities to be filed in Book I as per Section 89 of the Registration Act.”

5. The findings in paragraph 16 of Esjaypee Impex Private Limited case, the Hon'ble Supreme Court issued clarifications in the case Reality Associates Vs. The Assistant General Manager and Authorized Officer in SLP(C) No.29752/2019 dated 29.10.2021. The clarification reads as under:

“The direction has already been passed on

05.01.2021 for the duly validated certificate to be issued to the auction purchaser with a copy forwarded to the registering authorities to be filed in Book I as per Section 89 of the Registration Act. We may note that the effect of filing of the copies under the said Section 89 has the same effect as registration and obviates the requirement of any further action. The compliance of our direction already made on 05.01.2021 will not be impeded by any High Court judgment. Our order to be duly complied by the registering authority.

The applications stand disposed of.”

6. Subsequently, the Apex Court in SLP(C) No.16949/2022 in the case of Inspector General of Registration versus G. Madhurampal passed an order on 11.11.2022 as under:

“It is logically so as this issue has been repeatedly settled and if one may say, a consistent view followed for the last 150 years. We may refer to the judgments by the Madras High Court in the Board of Revenue No.2 of 1875 (In Re: Case Referred) dated 19.10.1875 opining that a certificate of sale cannot be regarded as a conveyance subject to stamp duty, by the Allahabad High Court in Adit Ram V. Masarat-un-Nissa opining that a sale certificate is not an instrument of the kind mentioned in clause (b) of Section 17 of the Act III of 1877 and is not compulsorily registrable and this Court's view in Esjaypee Impex Pvt. Ltd. V. Asst. General Manager and Authorised Officer, Canara Bank opining that the mandate of law in terms of Section 17(2)(xii) read with Section 89(4) of the Registration Act, 1908 only required the Authorised O

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