(1.) This is an application filed by the Official Liquidator, seeking by way of general directions, a clarification as to whether he must execute a Sale Deed or a Certificate of Sale, as and when the property of a company in liquidation, is brought to sale in public auction.
(2.) Heard Mr. M.Jayakumar, learned Deputy Official Liquidator.
(3.) In normal circumstances, the question raised in this application may look odd, since a rose by any other name, would smell as sweet and the name tag or the nomenclature given to a document may not be relevant to ascertain its true character. But, the question raised in this application is of significance in view of the implications of stamp duty.