https://www.taxtmi.com/caselaws?id=326154 A sale certificate issued after a bank's public auction under the SARFAESI Act and the Security Interest (Enforcement) Rules, 2002 was held to require registration under the Registration Act, 1908. The Court distinguished cases involving certificates issued by civil, revenue or tax recovery officers, noting that an authorised bank officer is not a civil or revenue officer and therefore does not attract the same exemption. Relying on binding Division Bench authority on a similar bank-auction certificate, the Court held that the certificate was not exempt from registration and the writ petition failed. en-us Wed, 30 Mar 2016 00:00:00 +0530 Fri, 08 Apr 2016 11:48:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326154 A sale certificate issued after a bank's public auction under the SARFAESI Act and the Security Interest (Enforcement) Rules, 2002 was held to require registration under the Registration Act, 1908. The Court distinguished cases involving certificates issued by civil, revenue or tax recovery officers, noting that an authorised bank officer is not a civil or revenue officer and therefore does not attract the same exemption. Relying on binding Division Bench authority on a similar bank-auction certificate, the Court held that the certificate was not exempt from registration and the writ petition failed. Case-Laws Indian Laws Wed, 30 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326154