Section 20(1) in The U.P. Debt Redemption Act, 1940
(1)When land is transferred in accordance with the provisions of sections 16 such transfer shall for the purposes of section 89 of the Indian Registration Act, 1908, be deemed to be sale of immovable property. The court shall, grant a certificate of transfer for which the decree-holder shall pay stamp duty according to the valuation of the land so transferred.
