https://www.taxtmi.com/caselaws?id=309480 Sale certificates issued by a bank's authorised officer under the SARFAESI regime are chargeable with stamp duty and do not qualify for the Article 18 exemption applicable to certificates of sale issued by Civil Courts or Revenue Officers. Filing a copy in Book I where registration is not compulsory does not itself determine stamp-duty liability; stamp law must be applied independently when the instrument requires adjudication or is presented for registration. The document's label is not decisive, and a bank-authorised officer cannot be treated as a Civil or Revenue Court solely because the sale followed a public auction. 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 Sale certificates issued by a bank's authorised officer under the SARFAESI regime are chargeable with stamp duty and do not qualify for the Article 18 exemption applicable to certificates of sale issued by Civil Courts or Revenue Officers. Filing a copy in Book I where registration is not compulsory does not itself determine stamp-duty liability; stamp law must be applied independently when the instrument requires adjudication or is presented for registration. The document's label is not decisive, and a bank-authorised officer cannot be treated as a Civil or Revenue Court solely because the sale followed a public auction. The writ petition was dismissed. Case-Laws Indian Laws Wed, 09 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309480