https://www.taxtmi.com/caselaws?id=286810 A sale certificate issued on a judicial sale is chargeable with proper stamp duty, and the auction-purchaser bears that expense under the statutory scheme. Before the Judge signs the certificate, it is not an "instrument" for Section 33 of the Indian Stamp Act, 1899; after signature and delivery, the Judge becomes functus officio and the certificate is no longer before him in the performance of judicial functions. Accordingly, once issued, the certificate could not be impounded and sent to the Collector under Section 33, nor could an additional stamp later be attached in exercise of inherent powers to cure the defect. en-us Tue, 15 Apr 1930 00:00:00 +0530 Mon, 16 Mar 2020 14:30:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286810 A sale certificate issued on a judicial sale is chargeable with proper stamp duty, and the auction-purchaser bears that expense under the statutory scheme. Before the Judge signs the certificate, it is not an "instrument" for Section 33 of the Indian Stamp Act, 1899; after signature and delivery, the Judge becomes functus officio and the certificate is no longer before him in the performance of judicial functions. Accordingly, once issued, the certificate could not be impounded and sent to the Collector under Section 33, nor could an additional stamp later be attached in exercise of inherent powers to cure the defect. Case-Laws Indian Laws Tue, 15 Apr 1930 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286810