TMI Blog1990 (12) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent Pramod Kumar Gupta for a sum of ₹ 17,00,000. The sale was confirmed on November 6, 1986, and the High Court directed the issuing of the Sale Certificate under Order XXI, Rule 94, C.P.C. On the question of payment of stamp duty, the respondent contended that no duty was chargeable Under Section 147 of the 1957 Act. The learned single Judge of the High Court agreed with him and directed payment of only the stamp duty without surcharge for issuance of the Sale Certificate. The judgment was confirmed on appeal by a Division Bench. The petitioner-appellant Municipal Corporation of Delhi has challenged the High Court's decision in the present appeal. 3. Under the Provisions of Section 147 of the Act, duty is levied on transf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lease as set forth in the instrument. The duty is thus payable on every instrument of sale of immovable property. The question is whether a Certificate issued by civil court Under Rule 94 of Order XXI, C.P.C., is an instrument of sale. 4. The expression instrument in Section 147 of the Act has the same connotation as the word has under the Indian Stamp Act, the reference to which has been expressly made. Clause 14 of Section 2 of the Stamp Act gives an inclusive definition of the expression as referring to any document by which any right or liability is purported to be created, transferred, limited, extended, extinguished or recorded. Clause 10 of the said section states that conveyance includes a conveyance on sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 89, Rule 90 or Rule 91, or where such application is made and disallowed, the Court shall make an order confirming the sale, and thereupon the sale become absolute. The stage for issuing a Certificate of sale arises only thereafter, and Rule 94 states: 94. Certificate to purchaser.-Where a sale of immovable property has become absolute, the Court shall grant a certificate specifying the property sold and the name of the person who at the time of sale is declared to be the purchaser. Such certificate shall bear date the day on which the sale became absolute. It is manifest that the title passes under the auction sale by force of law and the transfer becomes final when an order Under Rule 92 confirming it is made. By the Certific ..... X X X X Extracts X X X X X X X X Extracts X X X X
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