S MARTIN Vs. OFFICIAL LIQUIDATOR, HIGH COURT, MADRAS

JUDGEMENT

(1.) The sale certificate in question in pursuance to the Court auction has already been handed over by the Official Liquidator to the appellant as per the interim directions. The question whether such a sale certificate is required to be stamped has been discussed by the Division Bench of the Punjab & Haryana High Court in M/s.Ferrous Alloy Forgings Pvt. Ltd. v. State of Punjab and others, 2014 1 RCR(Civ) 1029 [that judgment is authored by one of us Sanjay Kishan Kaul, Chief Justice). The relevant discussion in this behalf is as under:-

(2.) The learned counsel for the respondent/Official Liquidator sought to draw our attention to the judgment of the learned Single Judge of this Court in Company Application No.1928 of 2009, decided on 23.12.2009 (In Re: The Official Liquidator, High Court, Madras). On our query as to where the aforesaid subject matter is discussed, the learned counsel drew our attention to paragraphs 46 and 59 of the said judgment. However, the discussion in paragraph 46 pertains to the presentation of the certificate of sale before the Registrar for registration and the requirement of paying the stamp duty at that stage. The observations in paragraph 59 that the stamp duty would thus have to be paid are in that context.

(3.) We may note that in another opinion of the learned Single Judge of this Court in W.P.No.17833 of 2009, decided on 07.09.2009 (M/s.Shree Vijayalakshmi Charitable Trust, Registered Trust, rep. by its Trustee Mr.A.Senthil Kumar, No.107-A, Sen Gupta Street, Ram Nagar, Coimbatore-641 009 v. The Sub Registrar, Raja Street, P.Puliampaty, Mettupalayam Taluk, Erode District), the view taken is contrary to the view taken in the aforesaid judgment and in consonance with the Division Bench judgment of the Punjab & Haryana High Court.