https://www.taxtmi.com/caselaws?id=302612 A sale certificate issued to an auction purchaser under a SARFAESI auction falls within the statutory exception in Section 17(2)(xii) of the Registration Act, 1908. Although Section 17(1) generally requires registration of instruments creating or affecting rights in immovable property, a certificate of sale granted on a public auction evidences title acquired on confirmation of sale and does not contemplate any further deed of transfer. The court therefore held that such a sale certificate did not require registration, and a direction insisting on registration was unsustainable. en-us Mon, 06 Sep 2021 00:00:00 +0530 Wed, 08 Jun 2022 14:40:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302612 A sale certificate issued to an auction purchaser under a SARFAESI auction falls within the statutory exception in Section 17(2)(xii) of the Registration Act, 1908. Although Section 17(1) generally requires registration of instruments creating or affecting rights in immovable property, a certificate of sale granted on a public auction evidences title acquired on confirmation of sale and does not contemplate any further deed of transfer. The court therefore held that such a sale certificate did not require registration, and a direction insisting on registration was unsustainable. Case-Laws VAT and Sales Tax Mon, 06 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302612