Court-issued sale certificates need no compulsory registration; filing in Book No. 1 follows Section 89 without stamp duty insistence.

A sale certificate issued by a court after confirmation of a public auction is not subject to compulsory registration under the Registration Act, 1908. The statutory scheme of Section 89 requires the court to forward a copy of the certificate to the registering officer, who must file it in Book No. 1; this is distinct from presentation of a document for registration by a purchaser. The same framework distinguishes court-issued certificates from those issued by a revenue officer. Insisting on stamp duty before filing the court-issued certificate in Book No. 1 was inconsistent with this scheme.

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Issues: Whether a sale certificate issued by the Court after a public auction is required to be sent for filing in Book No. 1 under Section 89(2) of the Registration Act, 1908 without insisting on stamp duty or compulsory registration.

Analysis: A sale certificate issued by the Court after confirmation of auction does not require compulsory registration under Section 17(2)(xii) of the Registration Act, 1908. The scheme of Section 89 is to provide for forwarding of a copy of the certificate by the Court to the registering officer, who must file it in Book No. 1. That process is distinct from presentation of a document for registration by a purchaser. Section 89(2) applies when the certificate is issued by a Court, while Section 89(4) applies when it is issued by a Revenue Officer. The demand for stamp duty as a precondition to filing the copy in Book No. 1 was inconsistent with this statutory scheme.

Conclusion: The Court held that the sale certificates had to be filed in Book No. 1 under Section 89(2) of the Registration Act, 1908 and that insistence on stamp duty for that purpose was unjustified.

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