AI Drafter 
TaxTMI 
TaxTMI 
2022 (7) TMI 1493
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....(2) or 89(4) of the Registration Act, 1908 [for brevity, "the Act of 1908"]. The writ petitions have been allowed by the learned Single Judge with a direction to the writ appellants to file the copy of the sale certificates in his Book No. 1 under Section 89(4) of the Act of 1908. 3. The judgment of the learned Single Judge has been challenged mainly on the ground that Section 89(4) of the Act of 1908 applies only when the sale certificate is issued by the Revenue officer. In the instant case, the sale certificates were not issued by the Revenue officer, yet, a direction for filing a copy in Book No. 1 has been given. The challenge to the judgment has been made precisely on that ground. It is stated that the documents cannot be kept in Book No. 1 unless it is stamped. The registration of the documents can be made only when the required stamp duty is paid whereas in the case in hand, without the payment of stamp duty, a direction has been given to keep the copy of sale certificates on the file of Book No. 1 and therefore, appeals have been preferred to assail the orders of the learned Single Judge. 4. To appreciate the argument, we have gone through the rec....
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....r ready reference: "15. Therefore, the refusal by the Sub Registrar to file sale certificate issued by the Recovery Officer by making necessary entries in the Book in accordance with subsection (4) of Section 89 of the Registration Act is not justified. The copy of the sale certificate thus filed in Book No. 1 which contains all the relevant details and all that is the Sub Registrar is required to do is to file a copy of the certificate in Book No. 1 and nothing more. 16. In B. Arvind Kumar Vs. Government of India and others reported in JT 2007 (8) SC 602, it is held that a property sold in public auction pursuant to an order of the Court and once the sale is confirmed it becomes absolute and the title vests with the auction purchaser. The subsequent sale certificate issued to the purchaser is the evidence of such title which does not require registration under Section 17(2) (xii) of the Registration Act. In the case on hand also the property was purchased in public auction on 16.05.2008 and the sale certificate was issued on 31.08.2008. Therefore, the appellant/purchaser automatically becomes title holder of the property by virtue of the sale certificat....
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....rty, but merely creating a right to obtain another document which will, when executed, create, declare, assign, limit or extinguish any such right, title or interest; or (vi) any decree or order of a Court except a decree or order expressed to be made on a compromise and comprising immovable property other than that which is the subject-matter of the suit or proceeding; or (vii) any grant of immovable property by Government; or (viii) any instrument of partition made by a Revenue Officer; or (ix) any order granting a loan or instrument of collateral security granted under the Land Improvement Act, 1871, or the Land Improvement Loans Act, 1883; or (x) any order granting a loan under the Agriculturists, Loans Act, 1884, or instrument for securing the repayment of a loan made under that Act; (xa) any order made under the Charitable Endowments Act, 1890 (6 of 1890), vesting any property in a Treasurer of Charitable Endowments or divesting any such Treasurer of any property; or (xi) any endorsement on a mortgage-deed acknowledging the payment of the whole or any part of the mortgage-money, and any other receipt for payment of money d....
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.... copy in his Book No. 1." [emphasis supplied] 8. Section 89 of the Act of 1908 provides for sending copies of certain orders, certificates and instruments to the registering officers. The purpose of Section 89 of the Act of 1908 is different than as understood by the appellants. It is not for registration of document requiring stamp duty and keeping a copy of the sale certificate on the file of Book No. 1. The document therein is not presented by the purchaser, but sent by the court or the Revenue Officer. The judgment in N .Naresh Kumar, supra, makes it clear that it does not amount to registration, rather if the document is to be used for sale or any other purpose, stamp duty is to be paid for registration of the document at that stage. Section 17(2)(xii) of the Act of 1908 excluded document from compulsory registration if the certificate of sale is granted to the purchaser by the Civil or Revenue Officer. 9. In the case of B. Arvind Kumar v. Government of India and others, (2007) 5 SCC 745, the Apex Court thus gave a reference of Section 17(2)(xii) of the Act of 1908 to indicate that a sale certificate does not require compulsory registration and for tha....
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....of the above, the action of the appellants to demand stamp duty to keep a copy of the sale certificate on the file of Book No. 1 is going against the statutory mandate and the law enunciated by the Apex Court and this Court. 14. An argument has been made even in reference to Sections 89(2) and 89(4) of the Act of 1908 to submit that the documents sent other than by the court and the revenue officer would not be covered by the provision aforesaid. It is also when the court granting the sale certificate should be under the Code of Civil Procedure. 15. We have considered the aforesaid aspect also and find that after auction of the property under the direction of the court, when a sale certificate is issued by the court and sent to the registering authority, then he is under an obligation to file the copy of such sale certificate in Book No. 1. As and when the sale certificate is sent by the court, the case would fall under Section 89(2) of the Act of 1908, while in case the sale certificate is sent by the revenue officer, it would fall under Section 89(4) of the Act of 1908. The word "Revenue Officer" has not been defined under the Act of 1908 and, therefore, much emph....