{"id":383009,"date":"2026-05-02T09:00:00","date_gmt":"2026-05-02T03:30:00","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=383009"},"modified":"2026-05-01T18:24:19","modified_gmt":"2026-05-01T12:54:19","slug":"sale-certificate-cannot-be-referred-by-registering-authority-section-47a-stamp-act-1899-madras-high-court","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2026\/05\/02\/sale-certificate-cannot-be-referred-by-registering-authority-section-47a-stamp-act-1899-madras-high-court\/","title":{"rendered":"Auction Value is Final: Madras HC Bars Stamp Duty Reassessment on Sale Certificates"},"content":{"rendered":"
\n

Madras High Court<\/span>: In this common judgment for writ appeals filed under Clause 15 of the Letter Patent, the Division Bench comprising N. Sathish Kumar* and M. Jothiraman, JJ., dismissed the appeal and held that on presentation of sale certificates for registration, which were issued by operation of law in the exercise of statutory functions, the question of referring it under Section 47-A<\/a>, Stamp Act, 1899<\/a>, for determination of market value of such property and the proper duty payable thereon, does not arise. Section 47-A only applies to instruments of conveyance and such sale certificate is not conveyance as it does not involve a transfer inter vivos.<\/p>\n

Background<\/h3>\n

The respondents purchased the properties through public auctions conducted by the appellants where the sale certificates were issued either under Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002<\/a> (SARFAESI Act) by the authorised officer, the Insolvency and Bankruptcy Code, 2016<\/a> (IBC), or through the liquidation process. When the sale certificates were presented for registration, registration was refused, and the matter was referred under Section 47-A<\/a>, Stamp Act, 1899<\/a>, on the ground of undervaluation of the properties. Such act of the appellants was challenged by respondents in a writ petition, where the writ petition was allowed and the orders of the registering authorities was quashed.<\/p>\n

Assailing that order, the present writ appeal was filed by the appellants. This is a common judgment for multiple writ appeals involving the same issue.<\/p>\n

Issue<\/h3>\n

Whether, once a sale certificate issued by operation of law under the SARFAESI Act, the Insolvency and Bankruptcy Code, or a public auction conducted by the Court Monitoring Cell, is presented for registration, the registering authority has the power to refer such documents under Section 47-A<\/a>, Stamp Act, 1899<\/a>?<\/p>\n

Contentions<\/h3>\n

It was the contention of the appellants that Schedule I<\/a>, Section 18<\/a>, Stamp Act, 1899<\/a>, applies only to a certificate of sale granted to the purchaser of any property sold by public auction by a civil or Revenue Court or other Revenue Officer and only in such cases stamp duty is payable as on a conveyance, calculated on the market value equal to the amount of the purchase money. The sale certificates issued under proceedings under the SARFAESI Act<\/a>, the IBC, or pursuant to any public auction conducted by a court appointed Receiver, would not fall within the ambit of Schedule I<\/a>, Section 18<\/a>, Stamp Act, 1899<\/a>, and therefore, registration of the sale document is mandatory. And that the registering authorities have the power to refer the matter to Collector under Section 47-A<\/a>, Stamp Act, 1899<\/a>.<\/p>\n

As per appellants, the sale certificate creating any right or liability falls within the ambit of an instrument, so the registering authority, after registering such instrument may refer the same to the Collector for determination of the market value of such property as while registering, he had reason to believe that market value of the property had not been truly set forth in the instrument.<\/p>\n

The sale certificate issued by the authorised officer of the bank cannot be equated with the sale certificate issued by a civil or Revenue Court and a sale made by the Official Liquidator is not a transfer by operation of law.<\/p>\n

On the other hand, the respondents contended that as per Section 47-A<\/a>, Stamp Act, 1899<\/a>, the registering authority has no power to refer the sale certificate. Once the sale certificate is issued by operation of law, the proper stamp duty payable under Section 18<\/a>, Schedule I<\/a>, Stamp Act, 1899<\/a>, is conveyance.<\/p>\n

Analysis<\/h3>\n

It was observed by the Court that as per the decisions of Supreme Court, the sale certificate under SARFAESI Act<\/a>, does not require registration. Moreover, when the property was purchased in open market, by the orders of BIFR (Board for Industrial and Financial Reconstruction) and AAIFR (Appellate Authority for Industrial and Financial Reconstruction) on the basis of value fixed by the Assets Sales Committee, so the question of non-disclosure of correct price in order to evade stamp duty does not arise and therefore, Section 47-A<\/a>, Stamp Act, 1899<\/a> has no application.<\/p>\n

The Court took note of the judgment in Registrar of Assurances<\/span> v. ASL Vyapar (P) Ltd.<\/span>, (2024) 17 SCC 572<\/span><\/a>, where it was held by the Supreme Court that the provisions of Section 47-A<\/a>, Stamp Act<\/a>, do not apply to a public auction carried out through court processes or a court appointed Receiver, as such a process is the most transparent means of determining the correct market value of the property.<\/p>\n

The Court noted that the term “Revenue Officer” must not be interpreted restrictively. Since the sale conducted through due process of law, whether by authorised officer or Liquidator, is a compulsory sale by operation of law, therefore, the term “Revenue Officer” shall be liberally construed to include an authorised officer under SARFAESI, liquidation or IBC proceedings. If an officer exercises the power of compulsory sale under a statute, such as, under SARFAESI proceedings, for the recovery of public money by way of compulsory sale, such an officer would certainly fall within the ambit of the expression “Revenue Officer”.<\/p>\n

The Court further noted that when the property is transferred inter vivos, only then it will come within the ambit of conveyance. The stamp duty on a sale certificate, shall be payable as on a conveyance for a market value equal to the amount of the purchase money only. However, a sale certificate is not a transfer inter vivos, but a consequence of a statutory process by operation of law. Therefore, it cannot be construed as a conveyance so as to attract the provisions of Section 47-A<\/a>, Stamp Act, 1899<\/a>.<\/p>\n

On the point of Registering Officer referring the document to the Collector, the Court held that only when there is a transfer by inter vivos, does the question of referring the document for determination of the market value arise. Moreover, Section 17(2)(xii<\/span>)<\/a>, Registration Act, 1908<\/a>, makes it clear that a certificate of sale granted to the purchaser of any property, sold by public auction by a Civil or Revenue Officer, does not require compulsory registration.<\/p>\n

Therefore, the Court held that since Section 47-A<\/a>, Stamp Act, 1899<\/a> applies only to instruments of conveyance, and a sale certificate issued by operation of law is not a conveyance, as it does not involve a transfer inter vivos; a sale certificate issued by operation of law cannot be equated with a conveyance or treated as one, for the purposes of invoking Section 47-A<\/a>, Stamp Act, 1899<\/a>.<\/p>\n

[Inspector General of Registration<\/span> v. Riddhi Siddhi Cotex (P) Ltd.<\/span>, 2026 SCC OnLine Mad 3822<\/a>, decided on 15-4-2026<\/span>]<\/p>\n

*Judgment authored by: Justice N. Sathish Kumar<\/span><\/strong><\/p>\n\n

Advocates who appeared in this case:<\/p>\n

For Appellants:<\/span> Veera Kathiravan, F. Deepak, P.S.Raman(Advocate General)<\/p>\n

For Respondents:<\/span> S.Lakshmi Narayanan, B.Saravanan, B.Vinoth Kumar, Suresh, S.Ramsundarvijayraj<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Section 47-A held inapplicable to statutory and court-supervised auctions, ruling that sale certificates are transfers by operation of law—not conveyances—and cannot be reopened for undervaluation by registering authorities.<\/p>\n","protected":false},"author":67011,"featured_media":383010,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[30361,103459,67301,43849,103456,2567,103455,45293,71889,32650,11421,103458,103457,5951,103460],"class_list":["post-383009","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-ibc","tag-instruments-of-conveyance","tag-j","tag-liquidation-proceedings","tag-m-jothiraman","tag-Madras_High_Court","tag-n-sathish-kumar","tag-public-auction","tag-registering-authority","tag-sale-certificate","tag-sarfaesi-act","tag-sction-18-indian-stamp-act-1899","tag-section-47a-indian-stamp-act-1899","tag-stamp-duty","tag-transfer-inter-vivos"],"yoast_head":"\nMadras High Court: Sale Certificate cannot be referred by registering authority under Section 47A Stamp Act 1899 |SCC Times<\/title>\n<meta name=\"description\" content=\"The Madras High Court held that the sale certificate issued by operation of law, effected by public auction, cannot be referred by registering authority under section 47A Indian Stamp Act 1899 for determination of market value of the property.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2026\/05\/02\/sale-certificate-cannot-be-referred-by-registering-authority-section-47a-stamp-act-1899-madras-high-court\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Auction Value is Final: Madras HC Bars Stamp Duty Reassessment on Sale Certificates\" \/>\n<meta property=\"og:description\" content=\"The Madras High Court held that the sale certificate issued by operation of law, effected by public auction, cannot be referred by registering authority under section 47A Indian Stamp Act 1899 for determination of market value of the property.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2026\/05\/02\/sale-certificate-cannot-be-referred-by-registering-authority-section-47a-stamp-act-1899-madras-high-court\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-05-02T03:30:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/05\/Refer-Sale-Certificate-47A-Indian-Stamp-Act-1899.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"886\" \/>\n\t<meta property=\"og:image:height\" content=\"590\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Editor\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"Auction Value is Final: Madras HC Bars Stamp Duty Reassessment on Sale Certificates\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editor\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2026\\\/05\\\/02\\\/sale-certificate-cannot-be-referred-by-registering-authority-section-47a-stamp-act-1899-madras-high-court\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2026\\\/05\\\/02\\\/sale-certificate-cannot-be-referred-by-registering-authority-section-47a-stamp-act-1899-madras-high-court\\\/\"},\"author\":{\"name\":\"Editor\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/84e42bab48238baf12c7e33b3d9761fe\"},\"headline\":\"Auction Value is Final: Madras HC Bars Stamp Duty Reassessment on Sale Certificates\",\"datePublished\":\"2026-05-02T03:30:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2026\\\/05\\\/02\\\/sale-certificate-cannot-be-referred-by-registering-authority-section-47a-stamp-act-1899-madras-high-court\\\/\"},\"wordCount\":1124,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2026\\\/05\\\/02\\\/sale-certificate-cannot-be-referred-by-registering-authority-section-47a-stamp-act-1899-madras-high-court\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/Refer-Sale-Certificate-47A-Indian-Stamp-Act-1899.webp\",\"keywords\":[\"IBC\",\"instruments of conveyance\",\"J.\",\"Liquidation proceedings\",\"M. Jothiraman\",\"Madras High Court\",\"N. Sathish Kumar\",\"Public Auction\",\"Registering Authority\",\"Sale Certificate\",\"SARFAESI Act\",\"Sction 18 Indian Stamp Act 1899\",\"Section 47A Indian Stamp Act 1899\",\"stamp duty\",\"transfer inter vivos\"],\"articleSection\":[\"Case Briefs\",\"High Courts\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2026\\\/05\\\/02\\\/sale-certificate-cannot-be-referred-by-registering-authority-section-47a-stamp-act-1899-madras-high-court\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2026\\\/05\\\/02\\\/sale-certificate-cannot-be-referred-by-registering-authority-section-47a-stamp-act-1899-madras-high-court\\\/\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2026\\\/05\\\/02\\\/sale-certificate-cannot-be-referred-by-registering-authority-section-47a-stamp-act-1899-madras-high-court\\\/\",\"name\":\"Madras High Court: Sale Certificate cannot be referred by registering authority under Section 47A Stamp Act 1899 |SCC Times\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2026\\\/05\\\/02\\\/sale-certificate-cannot-be-referred-by-registering-authority-section-47a-stamp-act-1899-madras-high-court\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2026\\\/05\\\/02\\\/sale-certificate-cannot-be-referred-by-registering-authority-section-47a-stamp-act-1899-madras-high-court\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/Refer-Sale-Certificate-47A-Indian-Stamp-Act-1899.webp\",\"datePublished\":\"2026-05-02T03:30:00+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/84e42bab48238baf12c7e33b3d9761fe\"},\"description\":\"The Madras High Court held that the sale certificate issued by operation of law, effected by public auction, cannot be referred by registering authority under section 47A Indian Stamp Act 1899 for determination of market value of the property.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2026\\\/05\\\/02\\\/sale-certificate-cannot-be-referred-by-registering-authority-section-47a-stamp-act-1899-madras-high-court\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2026\\\/05\\\/02\\\/sale-certificate-cannot-be-referred-by-registering-authority-section-47a-stamp-act-1899-madras-high-court\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2026\\\/05\\\/02\\\/sale-certificate-cannot-be-referred-by-registering-authority-section-47a-stamp-act-1899-madras-high-court\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/Refer-Sale-Certificate-47A-Indian-Stamp-Act-1899.webp\",\"contentUrl\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/Refer-Sale-Certificate-47A-Indian-Stamp-Act-1899.webp\",\"width\":886,\"height\":590,\"caption\":\"Refer Sale Certificate 47A Indian Stamp Act 1899\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2026\\\/05\\\/02\\\/sale-certificate-cannot-be-referred-by-registering-authority-section-47a-stamp-act-1899-madras-high-court\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Auction Value is Final: Madras HC Bars Stamp Duty Reassessment on Sale Certificates\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/84e42bab48238baf12c7e33b3d9761fe\",\"name\":\"Editor\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g\",\"caption\":\"Editor\"},\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/author\\\/editor_4\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Madras High Court: Sale Certificate cannot be referred by registering authority under Section 47A Stamp Act 1899 |SCC Times","description":"The Madras High Court held that the sale certificate issued by operation of law, effected by public auction, cannot be referred by registering authority under section 47A Indian Stamp Act 1899 for determination of market value of the property.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2026\/05\/02\/sale-certificate-cannot-be-referred-by-registering-authority-section-47a-stamp-act-1899-madras-high-court\/","og_locale":"en_US","og_type":"article","og_title":"Auction Value is Final: Madras HC Bars Stamp Duty Reassessment on Sale Certificates","og_description":"The Madras High Court held that the sale certificate issued by operation of law, effected by public auction, cannot be referred by registering authority under section 47A Indian Stamp Act 1899 for determination of market value of the property.","og_url":"https:\/\/www.scconline.com\/blog\/post\/2026\/05\/02\/sale-certificate-cannot-be-referred-by-registering-authority-section-47a-stamp-act-1899-madras-high-court\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2026-05-02T03:30:00+00:00","og_image":[{"width":886,"height":590,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/05\/Refer-Sale-Certificate-47A-Indian-Stamp-Act-1899.jpg","type":"image\/jpeg"}],"author":"Editor","twitter_card":"summary_large_image","twitter_title":"Auction Value is Final: Madras HC Bars Stamp Duty Reassessment on Sale Certificates","twitter_misc":{"Written by":"Editor","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.scconline.com\/blog\/post\/2026\/05\/02\/sale-certificate-cannot-be-referred-by-registering-authority-section-47a-stamp-act-1899-madras-high-court\/#article","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2026\/05\/02\/sale-certificate-cannot-be-referred-by-registering-authority-section-47a-stamp-act-1899-madras-high-court\/"},"author":{"name":"Editor","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe"},"headline":"Auction Value is Final: Madras HC Bars Stamp Duty Reassessment on Sale Certificates","datePublished":"2026-05-02T03:30:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2026\/05\/02\/sale-certificate-cannot-be-referred-by-registering-authority-section-47a-stamp-act-1899-madras-high-court\/"},"wordCount":1124,"commentCount":0,"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2026\/05\/02\/sale-certificate-cannot-be-referred-by-registering-authority-section-47a-stamp-act-1899-madras-high-court\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/05\/Refer-Sale-Certificate-47A-Indian-Stamp-Act-1899.webp","keywords":["IBC","instruments of conveyance","J.","Liquidation proceedings","M. Jothiraman","Madras High Court","N. Sathish Kumar","Public Auction","Registering Authority","Sale Certificate","SARFAESI Act","Sction 18 Indian Stamp Act 1899","Section 47A Indian Stamp Act 1899","stamp duty","transfer inter vivos"],"articleSection":["Case Briefs","High Courts"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.scconline.com\/blog\/post\/2026\/05\/02\/sale-certificate-cannot-be-referred-by-registering-authority-section-47a-stamp-act-1899-madras-high-court\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2026\/05\/02\/sale-certificate-cannot-be-referred-by-registering-authority-section-47a-stamp-act-1899-madras-high-court\/","url":"https:\/\/www.scconline.com\/blog\/post\/2026\/05\/02\/sale-certificate-cannot-be-referred-by-registering-authority-section-47a-stamp-act-1899-madras-high-court\/","name":"Madras High Court: Sale Certificate cannot be referred by registering authority under Section 47A Stamp Act 1899 |SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2026\/05\/02\/sale-certificate-cannot-be-referred-by-registering-authority-section-47a-stamp-act-1899-madras-high-court\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2026\/05\/02\/sale-certificate-cannot-be-referred-by-registering-authority-section-47a-stamp-act-1899-madras-high-court\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/05\/Refer-Sale-Certificate-47A-Indian-Stamp-Act-1899.webp","datePublished":"2026-05-02T03:30:00+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe"},"description":"The Madras High Court held that the sale certificate issued by operation of law, effected by public auction, cannot be referred by registering authority under section 47A Indian Stamp Act 1899 for determination of market value of the property.","breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2026\/05\/02\/sale-certificate-cannot-be-referred-by-registering-authority-section-47a-stamp-act-1899-madras-high-court\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2026\/05\/02\/sale-certificate-cannot-be-referred-by-registering-authority-section-47a-stamp-act-1899-madras-high-court\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2026\/05\/02\/sale-certificate-cannot-be-referred-by-registering-authority-section-47a-stamp-act-1899-madras-high-court\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/05\/Refer-Sale-Certificate-47A-Indian-Stamp-Act-1899.webp","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/05\/Refer-Sale-Certificate-47A-Indian-Stamp-Act-1899.webp","width":886,"height":590,"caption":"Refer Sale Certificate 47A Indian Stamp Act 1899"},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2026\/05\/02\/sale-certificate-cannot-be-referred-by-registering-authority-section-47a-stamp-act-1899-madras-high-court\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Auction Value is Final: Madras HC Bars Stamp Duty Reassessment on Sale Certificates"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe","name":"Editor","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g","caption":"Editor"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/editor_4\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/05\/Refer-Sale-Certificate-47A-Indian-Stamp-Act-1899.webp","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":294292,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/06\/09\/delhi-high-court-directs-30-days-timeline-where-stamp-duty-payable-not-mentioned-legal-updates\/","url_meta":{"origin":383009,"position":0},"title":"Delhi High Court directs Collector of stamps to adjudicate stamp duty payable within 30 days","author":"Arunima","date":"June 9, 2023","format":false,"excerpt":"If adjudication of any stamp duty payable involves any complexity\/ extraordinary circumstances, the adjudication of stamp duty can be extended for a maximum period of three months from the date of application.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"delhi high court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/delhi-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/delhi-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/delhi-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/delhi-high-court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":299891,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/08\/23\/delhi-high-court-discusses-modalities-unstamped-arbitration-agreement\/","url_meta":{"origin":383009,"position":1},"title":"‘Certified copy’ of the original arbitration agreement suffice if duly stamped, declaration made and uncontroverted for the purpose of S. 11 Arbitration Act","author":"Arunima","date":"August 23, 2023","format":false,"excerpt":"The case relates as to how the statutory mandate under Section 11(13) of Arbitration and Conciliation Act, 1996 which aims at expeditious disposal of petitions under Section 11 of the Act, is harmonized with the obligation imposed vide the judgment N.N. Global Mercantile (P) Ltd. v. Indo Unique Flame Ltd,\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"delhi high court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/delhi-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/delhi-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/delhi-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/delhi-high-court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":210578,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/02\/22\/amendments-to-indian-stamp-act-1899-notified\/","url_meta":{"origin":383009,"position":2},"title":"Amendments to Indian Stamp Act, 1899 — Notified","author":"Bhumika Indulia","date":"February 22, 2019","format":false,"excerpt":"The President of India, today, gave his assent to the Amendments to the Indian Stamp Act, 1899 which were introduced as part of the Finance Act 2019. The was in fulfillment of the commitment made in the last Union Budget 2018-19 to take reform measures with respect to Stamp Duty\u2026","rel":"","context":"In "Foreign Legislation"","block_context":{"text":"Foreign Legislation","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/foreign\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":336414,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/12\/02\/sale-certificate-to-auction-purchaser-does-not-require-registration-sc-reiterates\/","url_meta":{"origin":383009,"position":3},"title":"Sale certificate to auction purchaser is mere evidence of title & does not require registration under S. 17(1) of Registration Act: SC reiterates","author":"Editor","date":"December 2, 2024","format":false,"excerpt":"\u201cMere filing under Section 89(4) of the Registration Act itself is sufficient when a copy of the sale certificate is forwarded by the authorised officer to the registering authority. As long as the sale certificate remains as it is, it is not compulsorily registrable. It is only when the auction\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Registration of sale certificate","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/12\/Registration-of-sale-certificate.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/12\/Registration-of-sale-certificate.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/12\/Registration-of-sale-certificate.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/12\/Registration-of-sale-certificate.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":227715,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/03\/31\/indian-stamp-collection-of-stamp-duty-through-stock-exchanges-clearing-corporations-and-depositories-second-amendment-rules-2020-notified\/","url_meta":{"origin":383009,"position":4},"title":"Indian Stamp (Collection of Stamp-Duty through Stock Exchanges, Clearing Corporations and Depositories) (Second Amendment) Rules, 2020 — Notified","author":"Bhumika Indulia","date":"March 31, 2020","format":false,"excerpt":"G.S.R. 226(E).\u2014In exercise of the powers conferred by section 73A of the Indian Stamp Act, 1899 (2 of 1899), the Central Government hereby makes the following rules to further amend the Indian Stamp (Collection of Stamp-Duty through Stock Exchanges, Clearing Corporations and Depositories) Rules, 2019, namely:- (1) (1) These rules\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":293824,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/06\/05\/supreme-courts-decision-on-stamp-duty-liability-in-immovable-property-sale-deeds-legal-news\/","url_meta":{"origin":383009,"position":5},"title":"Explained| Supreme Court’s decision on Liability for payment of Stamp Duty in Immovable Property Sale Deeds","author":"Editor","date":"June 5, 2023","format":false,"excerpt":"The Supreme Court ruled that the value of the plant and machinery must be considered and ascertained for payment of stamp duty on sale deeds.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"stamp duty liability for sale deed","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/stamp-duty-liability-for-sale-deed.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/stamp-duty-liability-for-sale-deed.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/stamp-duty-liability-for-sale-deed.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/stamp-duty-liability-for-sale-deed.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/383009","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=383009"}],"version-history":[{"count":2,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/383009\/revisions"}],"predecessor-version":[{"id":383013,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/383009\/revisions\/383013"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/383010"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=383009"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=383009"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=383009"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}