Madras High Court
Sri Laxmi Narashiman Enterprises vs The Inspector General Of Registration ... on 11 November, 2024
Author: P.T. Asha
Bench: P.T. Asha
W.P.No.32970 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated : 11.11.2024
CORAM
THE HONOURABLE Ms. JUSTICE P.T. ASHA
W.P.No. 32970 of 2024
Sri Laxmi Narashiman Enterprises
Represent by its Partner,
Having office at No.32, Kalathumedu Street,
Vijayalakshmi Nagar,
Ariyapalayam, Villiyanur,
Pondicherry - 605110. ...Petitioner
Vs.
1.The Inspector General of Registration Cum Revenue Secretary
Department of Registration,
Kamaraj Salai, Sakthi Nagar,
Saram, Puducherry.
2.The Sub Registrar
Office of the Sub Registrar, Oulgaret,
Pondicherry.
3.UCO Bank
Represent by its Assistant General Manager and Branch Head,
No.7, Rue Mahe De Labourdonnais,
Puducherry. ...Respondents
1/8
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W.P.No.32970 of 2024
Prayer: Writ Petition is filed under Article 226 to issue a Writ of
Mandamus directing the 2nd respondent to enter the sales certificate
dated 16.05.2023 issued by the 3rd respondent in Book No.1, under
Section 89(4) of the Registration Act, 1908, based on the letter by the
3rd respondent dated 16.05.2023.
For Petitioner : Mr. S.C.Vishwanth
For Respondents : Mr. M.Nirmal Kumar
1 and 2 Government Advocate.
ORDER
The Writ Petition has been filed seeking mandamus to the 2nd
respondent to enter the sales certificate dated 16.05.2023, issued by the
3rd respondent in Book No.1, under Section 89 (4) of the Registration
Act, 1908.
2. Heard the learned counsels and perused the records.
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3. A perusal of the records would indicate that on 16.05.2023, the
3rd respondent / Bank has forwarded the sale certificates to the
registering authority, namely, the 2nd respondent herein for entering the
sale certificates in the Book No.1, maintained under Section 89 (4) of
the Registration Act. To date, the same has not been entered into the
Book No.1.
4. Section 89 (4) of the Registration Act reads as follows:
“Every Revenue Officer granting a certificate of the
sale to the purchaser of immovable property sold by public
auction shall send a copy of the certificate to the
registering officer within the local limits of whose
jurisdiction the whole or any part of the property
comprised in the certificate is situate, and such officer
shall file the copy in his Book No. 1.”
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5. In the Judgement reported as the Inspector General of
Registration Vs. Madhurambal - 2022 SCC Online SC 2079, the
Hon'ble Supreme Court has held as follows:
“It is logically so as this issue has been repeatedly
settled and if one may say, a consistent view followed for
the last 150 years. We may refer 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-unNissa1 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. v. Asst. General Manager and
Authorised Officer, Canara Bank opining that the
mandate of law in terms of Section 17(2)(xii) read with
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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 M.A.
No.19262/2021 in SLP(C) No.29752/2019 dated
29.10.2021 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.”
6. Therefore, the 2nd respondent shall enter the sales certificate
dated 16.05.2023 in Book No.1 by 25.11.2024.
7. The Writ Petition is allowed. No costs.
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8. Post the matter under the caption “For Reporting
Compliance” on 26.11.2024.
11.11.2024
Index : Yes/No
Internet : Yes/No
kan
Note: Issue Order copy on 13.11.2024.
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To
1.The Inspector General of Registration Cum Revenue Secretary
Department of Registration,
Kamaraj Salai, Sakthi Nagar,
Saram, Puducherry.
2.The Sub Registrar
Office of the Sub Registrar, Oulgaret,
Pondicherry.
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P.T. ASHA, J,
kan
11.11.2024
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