SHREE VIJAYALAKSHMI CHARITABLE TRUST REGISTERED TRUST Vs. SUB REGISTRAR RAJA STREET P PULIAMPATY METTUPALAYAM TALUK DISTRICT

JUDGEMENT

(1.) THE writ petition has been filed challenging the order dated 29.7.2009 issued by the respondent calling upon the petitioner to pay a sum of Rs.10,39,122/- towards deficit stamp duty for entering the sale certificate dated 22.12.2006 in Book I.

(2.) THE case of the petitioner-trust is that one Mr.P.S.Ramachandran was successful bidder of the property to an extent 59.25 - acres of lands situate in Irumbarai and Ayyampalayam Villages, Sathyamangalam Taluk and Mettupalayam Taluk, Erode District in an auction. By an order dated 25.8.2006 made in C.A.No.370 of 2006, the sale was confirmed in favour of Mr.P.S.Ramachandran for a sale consideration of Rs.1,73,43,642/- Through order dated 20.12.2006 passed in C.A.No.2458 of 2006, this court directed the Official Liaquidator to issue "Certificate of sale" in favour of the nominee of Mr.P.S.Ramachandran in respect of the said lands, Mr.P.S.Ramachandran nominated the petitioner to be the auction purchaser and the auction consideration was paid. THE possession of the property was given to the petitioner and Certificate of sale was issued to the petitioner by the Official Liquidator, High Court Madras on 22.12.2006.

(3.) IN another judgment Division of Bench of this court in K.Chidambara Manickam Vs. Shakeena and others reported in (2008) 1 CTC 660 relying upon the judgment of the Honourable Supreme Court mentioned above held that sale certificate issued by the Authorised Officer under SURFAESI Act does not require registration as per Section 17 (2) (XII) of the Registration Act.