Code of Civil Procedure, 1908–Order 21, Rule 94–Stamp Act, 1899–Registration Act, 1908–Secs. 17(1) & 89(4)–Sale certificate issued to the purchaser in pursuance of the confirmation of an auction sale is merely evidence of such title and does not require registration u/s. 17(1) of the Act–It is not the issuance of the sale certificate which transfers the title in favour of the auction purchaser–Sale certificate issued by the Authorized Officer is not compulsorily registrable–Mere filing u/s. 89(4) of the Registration Act itself is sufficient when a copy of the sale certificate is forwarded by the Authorized Officer to the Registering Authority–However, when the auction purchaser presents the original sale certificate for registration, it would attract stamp duty in accordance with law.
