(1)When the sale of an immovable property has been confirmed, under section 194, a certificate of sale shall be issued by the Collector in R.C. Form-44 to the person who was declared purchaser at the auction sale.(2)When an immovable property is sold in lots in accordance with section 184(2), the sale certificate shall be issued to the auction purchaser of each lot.(3)Every such sale certificate shall be drawn up on a stamped paper of the value specified in article 18 of Schedule I-B of the Indian Stamp Act, 1899.(4)A sale certificate issued under this rule need not be registered under the Registration Act. 1908, but the revenue officer issuing it shall send a copy thereof to the registering authority for the purposes of being filed in Book No.1 as required by section 89 of the said Act.(5)The copy of sale certificate to be sent to the registering authority under sub-rule (4) is exempt from stamp duty.
