Court auction sale certificate filing under section 89 does not attract stamp duty or deficit duty demand

A court auction sale certificate issued to the purchaser is excluded from compulsory registration under section 17(2)(xii) of the Registration Act, and filing its copy in Book No. 1 under section 89 is a distinct ministerial act, not registration. On that basis, Article 18 of the Indian Stamp Act was not attracted to mere filing under section 89, and the registering officer could not demand deficit stamp duty. The demand was without authority of law, and the filing of the sale certificate in Book No. 1 could not be refused on that ground.

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Issues: Whether a court auction sale certificate, when sent to the registering officer only for filing in Book No. 1 under section 89 of the Registration Act, 1908, attracts stamp duty and whether the registering authority can demand deficit stamp duty for such filing.

Analysis: The statutory scheme distinguishes between compulsory registration under section 17 and filing of copies under section 89. A certificate of sale granted to the purchaser of property sold by public auction by a Civil or Revenue Officer is expressly excluded from compulsory registration by section 17(2)(xii). Section 89 requires the registering officer to file the copy in Book No. 1, and section 51(2) separately contemplates memoranda filed under section 89. The Court relied on the settled position that a sale certificate issued on court auction does not require registration, and held that the procedure of filing under section 89 is distinct from registration. If stamp duty were demanded even for such filing, the statutory exemption under section 17(2)(xii) would be rendered ineffective. Article 18 of the Indian Stamp Act, 1899 was not attracted in the context of mere filing under section 89.

Conclusion: The demand for stamp duty was without authority of law, and the registering officer had no jurisdiction to insist on deficit stamp duty for filing the sale certificate in Book No. 1.

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