https://www.taxtmi.com/caselaws?id=311492 A sale certificate issued by a court after confirmation of a public auction is not subject to compulsory registration under the Registration Act, 1908. The statutory scheme of Section 89 requires the court to forward a copy of the certificate to the registering officer, who must file it in Book No. 1; this is distinct from presentation of a document for registration by a purchaser. The same framework distinguishes court-issued certificates from those issued by a revenue officer. Insisting on stamp duty before filing the court-issued certificate in Book No. 1 was inconsistent with this scheme. en-us Wed, 20 Jul 2022 00:00:00 +0530 Thu, 28 Dec 2023 20:51:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311492 A sale certificate issued by a court after confirmation of a public auction is not subject to compulsory registration under the Registration Act, 1908. The statutory scheme of Section 89 requires the court to forward a copy of the certificate to the registering officer, who must file it in Book No. 1; this is distinct from presentation of a document for registration by a purchaser. The same framework distinguishes court-issued certificates from those issued by a revenue officer. Insisting on stamp duty before filing the court-issued certificate in Book No. 1 was inconsistent with this scheme. Case-Laws Indian Laws Wed, 20 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311492