The Madras High Court held that auction purchasers of immovable property need not pay registration fees or pay stamp duty when filing a copy of sale certificate.
Mr.V.Raghavachari for Mr.P.Krishnan, learned counsel for the petitioner, Tripower Enterprises (Private) Limited would submit that the sale certificate was presented before the first respondent only for the purpose of filing it in his office records as contemplated under Section 89(4) of the Registration Act, 1908. It does not require the payment of stamp duty and the registration fees on the auction purchase value of the property subject matter of the sale certificate.
The requirement for the payment of stamp duty under Article 18 of the Stamp Act and the payment of registration fees would arise only if presented with the original sale certificate for registration under Section 23 or 25 of the Registration Act.
The single bench of Justice G.K. Ilanthiraiyan held that when the purchaser goes for the registration of the original sale certificate issued by the Court Officer, Article 18 of the Indian Stamp Act would be attracted and stamp duty is to be paid as per Article 23 of the Registration Act treating it as conveyance namely auction purchase value of the property. But when a copy of the sale certificate is presented before the first respondent not for the purpose of registration but only for the purpose of filing it by the first respondent in his office as contemplated under Section 89(4) of the Registration Act. Therefore, the first respondent cannot refuse to file a copy of the sale certificate by demanding payment of stamp duty and registration fees to file the same in Book No.1, as contemplated under Section 89(4) of the Registration Act, 1908.
The court held that the impugned order dated 07.08.2018 in Notification No.142/2018 on the file of the first respondent is set aside. The respondent is directed to file the sale certificate dated 21.08.2017 presented by the second respondent under Section 89(4) of the Registration Act, 1908 within a period of two weeks from the date of receipt of a copy of this order. If the sale certificate presented to file is not available with the records of the first respondent, the second respondent is directed to present one more copy of the sale certificate issued in favour of the petitioner herein before the respondent.
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