https://www.taxtmi.com/caselaws?id=309557 A sale certificate issued by an authorised officer under the SARFAESI framework is treated, for Registration Act purposes, as outside compulsory registration and is dealt with through filing under Section 89(4), following the Supreme Court view in Esjaypee Impex. On that basis, the certificate is not to be subjected to conveyance-style registration treatment. The document also states that stamp duty and registration fee collected at conveyance rates were excessive, because the applicable registration fee remained 1% and the higher G.O. rate applied only to conveyance, exchange, gift and settlement deeds among non-family members. Excess collection was therefore held refundable with interest. en-us Mon, 12 Sep 2022 00:00:00 +0530 Mon, 11 Sep 2023 09:00:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309557 A sale certificate issued by an authorised officer under the SARFAESI framework is treated, for Registration Act purposes, as outside compulsory registration and is dealt with through filing under Section 89(4), following the Supreme Court view in Esjaypee Impex. On that basis, the certificate is not to be subjected to conveyance-style registration treatment. The document also states that stamp duty and registration fee collected at conveyance rates were excessive, because the applicable registration fee remained 1% and the higher G.O. rate applied only to conveyance, exchange, gift and settlement deeds among non-family members. Excess collection was therefore held refundable with interest. Case-Laws Indian Laws Mon, 12 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309557