https://www.taxtmi.com/caselaws?id=113920 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. en-us Mon, 07 Sep 2009 00:00:00 +0530 Fri, 07 Nov 2014 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113920 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. Case-Laws Companies Law Mon, 07 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113920