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2022 (11) TMI 1434 - SC ORDERMaintainability of SLP - Applicability of stamp duty - certificate of sale - can be regarded as conveyance or not - HELD THAT:- Reference made to the judgments by the Madras High Court in the Board of Revenue No.2 of 1875 (In Re: Case Referred) dated 19.10.1875 opining that a certificate of sale cannot be regarded as a conveyance subject to stamp duty, by the Allahabad High Court in Adit Ram v. Masarat-un-Nissa [1883 (5) TMI 1 - ALLAHABAD HIGH COURT] opining that a sale certificate is not an instrument of the kind mentioned in clause (b) of Section 17 of Act III of 1877 and is not compulsorily registrable and this Court’s view in ESJAYPEE IMPEX PVT. LTD. VERSUS ASST. GENERAL MANAGER AND AUTHORIZED OFFICER, CANARA BANK [2021 (1) TMI 1308 - SUPREME COURT] opining that the mandate of law in terms of Section 17(2)(xii) read with Section 89(4) of the Registration Act, 1908 only required the Authorised Officer of the Bank under the SARFAESI Act to hand over the duly validated Sale Certificate to the Auction Purchase with a copy forwarded to the Registering Authorities to be filed in Book I as per Section 89 of the Registration Act and order of this Court in REALTY ASSOCIATES VERSUS THE ASST. GENERAL MANAGER AND AUTHORIZED OFFICER & ANR. [2021 (10) TMI 1424 - SUPREME COURT] opining that once a direction is issued for the duly validated certificate to be issued to the auction purchaser with a copy forwarded to the registering authorities to be filed in Book I as per Section 89 of the Registration Act, it has the same effect as registration and obviates the requirement of any further action. It is time that the authorities stop filing unnecessary special leave petitions only with the objective of attaining some kind of a final dismissal from this Court every time. Costs this time has been spared but will not be spared the next time. The special leave petitions are dismissed.
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