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Issues: Whether, on receipt of a copy of a certificate of sale from the Tax Recovery Officer, the Sub-Registrar is required only to file it in Book No. 1, and whether any further registration-like action is necessary; and whether the sale certificate itself must be registered or stamped before title can pass.
Analysis: Section 89(4) of the Indian Registration Act, 1908, read with rule 21 of the Income-tax (Certificate Proceedings) Rules, 1962, was held to govern the receipt of a copy of the sale certificate by the registering officer. The expression used in section 89 was treated as wide enough to include a Tax Recovery Officer, so the Sub-Registrar's duty is confined to filing the copy in Book No. 1. The process of filing was distinguished from registration, but the difference was held not to prejudice the purchaser because a sale certificate issued in such proceedings is not a compulsorily registrable document under section 17(2)(xii) of the Indian Registration Act, 1908. Questions as to stamp duty and municipal transfer fee were expressly left open.
Conclusion: The Sub-Registrar must file the copy of the sale certificate in Book No. 1 and is not required to do anything more on that copy; the petitioners obtained only this limited relief, while the issues of stamp duty and municipal transfer fee were not decided.
Final Conclusion: The appeals succeeded only to the extent of securing a direction to the registering authority to file the copy of the sale certificate, with all further questions kept open.
Ratio Decidendi: A copy of a sale certificate sent by the Tax Recovery Officer under the certificate-proceedings rules must be filed by the registering officer in Book No. 1 under section 89(4), and such filing is distinct from registration; the sale certificate itself is not compulsorily registrable.
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