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3. A counter affidavit has been filed by the Inspector General of Registration in W.P (C) No.1930 of 2023 and adopted in other cases. It is stated that, in exercise of powers conferred by Entry 63 of List II and Entry 44 of List III of the Seventh Schedule to the Constitution of India, the State of Kerala has enacted the Kerala Stamp Act, 1959. Section 3 thereof provides, inter alia, that instruments executed in the territory of State of Kerala shall be chargeable with duty as specified in the Schedule to the Act. Section 17 of the Act mandatorily provides that all instruments chargeable with duty executed in the State of Kerala "shall be stamped before WP(C) NO.25722 OF 2023 & Connected cases 2025:KER:34188 or at the time of execution". It is stated that Entry 16 of the Schedule to the Kerala Stamp Act, 1959 specifically refers to 'sale certificate' and the duty payable thereof is the same as applicable to conveyance chargeable under entry 21 or 22 of the Schedule. Therefore, sale certificate is an instrument liable to be charged with stamp duty and for non-payment of stamp duty, the sale certificate is liable to be impounded. It is further contended that the General Stamp Act (Act: No. XXVIII of 1869) and the Kerala Stamp Act, 1959 are not in pari materia and therefore any decision rendered in the context of the former has no application in the context of the present cases. The counter affidavit states that, it is true that a Certificate of sale is not a compulsorily registrable document as per the Registration Act, 1908. However, WP(C) NO.25722 OF 2023 & Connected cases 2025:KER:34188 filing of sale certificate in Book No.1 has the same effect of registration. Since both processes involve similar services by the registering authority, the State is entitled to levy registration charges in exercise of powers conferred by Entry 47 of List III of the Seventh Schedule to the Constitution of India.

2024:KER:3851], wherein, pursuant to a revenue sale, the petitioner therein successfully bid the property in auction, following which the sale was confirmed and a certificate of sale of immovable property was issued in his favour. In compliance with the mandate under WP(C) NO.25722 OF 2023 & Connected cases 2025:KER:34188 Section 89(4) of the Registration Act, the Revenue Divisional Officer forwarded a copy of the sale certificate to the Sub-Registrar for filing in Book No.1. However, the Sub-Registrar failed to act on it, citing non-payment of stamp duty as required under Article 16 of the Schedule to the Kerala Stamp Act, 1959. This Court, relying on the decisions in Shanti Devi and Esjaypee Impex (supra), directed the Sub-Registrar to file the copy of the sale certificate in Book No.1 without insisting on the payment of any stamp duty.
9. Sri. Mohammed Rafiq, the learned Special Government Pleader would contend that sale certificate issued under Rule 9(6) of the Security Interest (Enforcement) Rules 2002 answers to the definition of 'instrument' under Section 2 (j) of the Kerala Stamp Act, 1959, and is therefore chargeable to stamp duty. He relied on the decision in Sub-Registrar v. Nadirshah and another [2009 (1) KHC 722: 2009 (1) KLT 630:ILR 2009 (1) Ker. 659] wherein the Division Bench of this Court after referring to the decision in Shanti Devi (supra) held that the Sub-Registrar being a "public officer" referred to in Section 34 of the Kerala Stamp Act was justified in returning the copy of the sale certificate forwarded to WP(C) NO.25722 OF 2023 & Connected cases 2025:KER:34188 him under Section 89(4) of the Registration Act and that the purchaser is bound to pay stamp duty. Sri.Rafiq also referred to the Division Bench decision of this Court in State of Kerala v. George Jacob [2005 (4) KLT 709] wherein it has been held that an instrument chargeable under the Kerala Stamp Act has to be stamped on the date of its execution as defined in Section 2(f) i.e., the date on which it is signed. Sri.Rafiq referred to the decision in Varghese v. Sub-Registrar [2007(2) KLT 223] and submitted that by virtue of Section 30(e) of the Kerala Stamp Act, the liability to pay stamp duty for the sale certificate to be issued by the recovery officer is on the purchaser of the property and he is bound to furnish stamp paper for the value in terms of Article 16 of the Schedule to the Stamp Act. Sri.Rafiq submits that though WP(C) NO.25722 OF 2023 & Connected cases 2025:KER:34188 a certificate of sale is not a compulsorily registrable document as per the Registration Act, 1908, the filing of sale certificate in Book No.1 has the same effect of registration and is a compulsorily registrable document under the Transfer of Property Act. He referred to the decision in Reghunath and Others v. Kedar Nath [(1969) 1 SCC 497], wherein a larger Bench of the Hon'ble Supreme Court held that documents required to be registered under Section 54 of the Transfer of Property Act, though not under the Registration Act, would still fall within the scope of Section 49 of the Registration Act. Consequently, if such documents are not registered, they are inadmissible as evidence of any transaction affecting the immovable property mentioned therein.
(a) every instrument mentioned in the Schedule which not having been previously executed by any person, is executed in the territories of the State of Kerala on or after commencement of this Act; and
(b) xxxxxx."

Section 17 of the Kerala Stamp Act provides that all instruments chargeable with duty and executed by any person in the State of Kerala shall be stamped before or at the time of execution. Entry 16 of the Schedule to the Kerala Stamp Act deals with certificate of sale granted to the purchaser of any property sold by public auction by WP(C) NO.25722 OF 2023 & Connected cases 2025:KER:34188 a Civil or Revenue Court or by the Government, Collector, other Revenue Officer or a Civil Officer and provides that the duty payable is the same duty as on a conveyance chargeable under Entries 21 and 22 of the Schedule. It is to be noted that there is no entry in the Stamp Act pertaining to a sale certificate issued by the authorized officer under the SARFAESI Act. Then the question to be considered is whether, a certificate of sale issued by a Revenue Officer or Civil Officer can be treated as a conveyance and requires registration.