TMI Blog1990 (4) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... ficate filed in Book No. 1 contains all the relevant details. These details are reflected in the indices maintained under section 55 which are open to inspection to all persons. (We may point out here that section 55(2) only refers to the memoranda filed but it seems clear, particularly in the light of various State amendments, that the index to Book No. 1 should also contain the details of copies of documents filed by him). These requirements are sufficient to ensure that any person intending to purchase or deal with the property is put on notice about the principal contents of the certificate of sale provided he inspects the relevant book and/or index. It is sufficient to say, for the purposes of this case, that all that the Sub-Registrar is required to do is to file the copy of the certificate in Book No. 1 and no more. He does not have to copy out the certificate or make any other entries in Book No. 1. These appeals have to be allowed in part. The Sub-Registrar is directed to file the copy of the certificate of sale received by him from the Tax Recovery Officer in his Book No. 1 as required by section 89(4) of the Act read with rule 21 of the Income-tax (Certificate Proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irmation of sale of immovable property, a certificate in Form ITCP-20 will be issued. The original of this sale certificate is liable for stamp duty and a further duty of Rs. 4.50 is also chargeable on the copy of the sale certificate to be forwarded to the Sub-Registrar. These charges (which may vary from State to State) are to be borne by the auction purchaser. The original sale certificate thus issued will be the title for the property and it has the same value as a sale deed and it does not require registration by the purchaser. Thus the auction purchaser is saved expenses of registration, etc. This office itself will send a copy of the sale certificate for registration to the concerned Sub-Registrar for making necessary entries in his registers. (underlining ours) The Collector of Stamps was addressed directly by the Tax Recovery Officer on September 29, 1988, in relation to the Gautam Nagar property. In that letter, the Tax Recovery Officer stated that he had received legal advice that no stamp duty was payable on the certificate of sale. The attention of the Collector was drawn to the fact that a copy of the sale certificate had been sent to the Sub-Registrar as required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estions arise for consideration : (1) What is the action to be taken by the Sub-Registrar when the copy of a certificate of sale is forwarded to him by the Tax Recovery Officer ? (2) Is the vendee in a sale by the Tax Recovery Officer entitled to ask the Tax Recovery Officer to make entries regarding the transfer in his records on the basis of the copy of the certificate of sale sent to him by the Tax Recovery Officer ? (3) What is the procedure to be followed by the Sub-Registrar when the original certificate of sale is produced before him by the vendee ? The first of the above questions is directly answered by section 89 of the Indian Registration Act, 1908. This section provides for the procedure to be followed in certain situations, in particular, in cases where sales are effected either by courts under the Code of Civil Procedure or by the revenue officers in pursuance of a revenue recovery certificate. Under section 89(2), every court granting a certificate of sale of immovable property under the Code of Civil Procedure, 1908, shall send a copy of such certificate to the registering officer within the local limits of whose jurisdiction the whole or any part of the immovabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re needed, to satisfy himself as to the proper execution of the document. He will decide to admit the document to registration only if he is satisfied on this. What he has to do once he admits a document to registration is laid down in sections 51 to 67. First, he is bound to endorse full particulars and details of the registration on the document presented to him and also obtain the signature of every person presenting the document. He should then, without any delay, copy the entire document in the appropriate book maintained for the purpose (which, in respect of non-testamentary instruments relating to immovable property, is Book No. 1). The entries in each book have to be consecutively numbered yearwise and corresponding entries should be contemporaneously made in current indices to be maintained in every office. The officer should affix his signatures to the endorsements made in his presence and then endorse certificate on the document that it is registered together with the registration particulars which shall be signed, sealed and dated by him. The document is then returned to the person presenting it for registration. The books and indices are available for public inspection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... differences is. For, though the processes are different, the purchaser at a court or revenue sale is under no disadvantage because of the lack of registration. The certificate of sale itself not being a compulsorily registrable document, vide section 17(2)(xii), the transfer of title in his favour is not vitiated by the non-registration of the certificate. The copy of the certificate filed in Book No. 1 contains all the relevant details. These details are reflected in the indices maintained under section 55 which are open to inspection to all persons. (We may point out here that section 55(2) only refers to the memoranda filed but it seems clear, particularly in the light of various State amendments, that the index to Book No. 1 should also contain the details of copies of documents filed by him). These requirements are sufficient to ensure that any person intending to purchase or deal with the property is put on notice about the principal contents of the certificate of sale provided he inspects the relevant book and/or index. It is sufficient to say, for the purposes of this case, that all that the Sub-Registrar is required to do is to file the copy of the certificate in Book No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ificate of sale is liable to stamp duty but they have not done it and the time limit under section 32 has run out. The other provision that may become applicable is section 33. Under this section, if any document (and this includes a certificate of sale) is presented to the Registrar for registration and the Registrar is of opinion that it is a document which should bear stamp duty but that it has not been stamped, it is his duty to impound the document and send it on to the Collector of Stamps for necessary adjudication (section 38). This contingency has also not happened. The third contingency also provided for in section 33 is when a party wishes to rely upon the certificates of sale as a piece of evidence before a court or an authority entitled to take evidence. Such court or authority will also have to impound the document and shall not admit the same in evidence unless the stamp duty chargeable and the stipulated penalty are paid. This situation has not arisen so far but may arise at some time in the future. It is unnecessary to anticipate the same and decide the issue. We shall, therefore, leave the issue of stamp duty to be adjudicated upon in the normal course, as and when ..... X X X X Extracts X X X X X X X X Extracts X X X X
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