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2022 (7) TMI 1493 - MADRAS HIGH COURTFiling of sale certificates in Book No. 1 as per Section 89(2) or 89(4) of the Registration Act, 1908 - sale certificates were not issued by the Revenue officer, yet, a direction for filing a copy in Book No. 1 has been given - HELD THAT:- 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 VERSUS THE INSPECTOR GENERAL OF REGISTRATION, OFFICE OF THE INSPECTOR GENERAL OF REGISTRATION, CHENNAI AND THE SUB REGISTRAR, SUB REGISTRAR OFFICE, TRICHY [2018 (8) TMI 2140 - MADRAS HIGH COURT], 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. In the case of B. ARVIND KUMAR VERSUS GOVERNMENT OF INDIA AND ORS. [2007 (5) TMI 657 - SUPREME COURT], 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 that no separate deed is to be executed. The writ petitions were filed when the sale certificate sent to the registering officer was not filed in Book No. 1 on the ground that stamp duty has not been paid. The appellants have failed to understand the import of Sections 17(2)(xii) and 89 of the Act of 1908, which does not require registration of sale certificate, but for filing a copy in Book No. 1. At this stage, it is necessary to clarify that the court granting certificate of sale would fall under Section 89(2) of the Act of 1908, while if it is granted by the Revenue officer, it would be under Section 89(4) of the Act of 1908 and the case on hand would fall under Section 89(2) and not under Section 89(4) of the Act of 1908. 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. The writ appellants have even ignored Section 17(2)(xii) which excludes sale certificate from compulsory registration if granted by the Civil or Revenue officer. In a case where certificate is granted by the Civil officer apart from Revenue Officer, registration would not be compulsory, thus till it is not presented for registration, the question of stamp duty would not arise. It would be true that as per Section 35 of the Indian Stamp Act, 1899 such document would not be admissible in evidence. There are no merit in the writ appeals and are dismissed.
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