sale certificate was presented before registrar not for registration - only for purpose of filing it in registrar office as contemplated under section 89 - stamp duty not attract.

Citation

(2022) 3 MLJ 17

 LNINDORD 2022 MAD 335

2022(3) MLJ 17

IN THE HIGH COURT OF JUDICATURE AT MADRAS

3rd February, 2022...

Hon'ble Mr. Justice G.K. IlanthiraiyanW.P. No. 1445 of 2022

G. Ramesh Versus Inspector General of Registration and Others

 Sale certificate - Registration - Constitution of India, 1950, Article 226 Registration Act, 1908, Section 89(4) - Indian Stamp Act, Article 18 Petitioner participated in e-auction sale conducted by 3rd Respondent and was declared as successful bidder in respect of subject property and was issued sale certificate 3rd Respondent forwarded sale certificate before 2nd 1MLJ-07-04-2022