(1)After a sale has been confirmed in accordance with Section 194, the Collector shall grant to the purchaser a certificate, in the form prescribed, specifying the property sold and the name of the person who at the time of sale was declared to be its purchaser.(2)The certificate, duly signed and sealed by the Collector shall be deemed to be a valid transfer of the property specified therein, and it need not be registered as a conveyance, except as provided in Section 89 of the Indian Registration Act, 1908.(3)The property specified in the certificate shall be deemed to have vested in the purchaser on the date when it was sold, and not on the date when the sale was confirmed.
