https://www.taxtmi.com/caselaws?id=309480 A sale certificate issued by a bank's authorised officer under the SARFAESI regime was held not to fall within the Article 18 exemption for certificates of sale issued by a Civil Court or Revenue Officer. The Court treated the distinction between filing in Book I and compulsory registration as relevant but separate from stamp liability, and held that nomenclature alone does not control the stamp law. Because the certificate was issued by an authority outside the exempt categories, it remained chargeable with stamp duty under the Indian Stamp Act and the writ petition was dismissed. en-us Wed, 09 Jun 2010 00:00:00 +0530 Tue, 05 Sep 2023 15:17:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309480 A sale certificate issued by a bank's authorised officer under the SARFAESI regime was held not to fall within the Article 18 exemption for certificates of sale issued by a Civil Court or Revenue Officer. The Court treated the distinction between filing in Book I and compulsory registration as relevant but separate from stamp liability, and held that nomenclature alone does not control the stamp law. Because the certificate was issued by an authority outside the exempt categories, it remained chargeable with stamp duty under the Indian Stamp Act and the writ petition was dismissed. Case-Laws Indian Laws Wed, 09 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309480