https://www.taxtmi.com/caselaws?id=461444 A sale certificate issued by an authorised officer in a SARFAESI auction is not compulsorily registrable under the Registration Act and must instead be filed in Book No. 1 under Section 89(4); collection of stamp duty and higher registration charges as if it were a conveyance was therefore unjustified. The amendment introducing a filing fee under Article 4A operated only prospectively from 23.03.2023, so it did not apply to sale certificates already issued and presented before that date. The excess amounts collected on the earlier demands were refundable with interest, and the impugned orders were set aside. en-us Mon, 14 Aug 2023 00:00:00 +0530 Mon, 07 Apr 2025 19:01:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461444 A sale certificate issued by an authorised officer in a SARFAESI auction is not compulsorily registrable under the Registration Act and must instead be filed in Book No. 1 under Section 89(4); collection of stamp duty and higher registration charges as if it were a conveyance was therefore unjustified. The amendment introducing a filing fee under Article 4A operated only prospectively from 23.03.2023, so it did not apply to sale certificates already issued and presented before that date. The excess amounts collected on the earlier demands were refundable with interest, and the impugned orders were set aside. Case-Laws Indian Laws Mon, 14 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461444