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Stamp Duty on Sale Certificate of IBC Auction – Section 89(4) Registration Act

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a sale certificate does not require registration under Section 17(2)(xii) of the Registration Act and that it also does not attract stamp duty. A copy of the sale certificate is simply required to be entered in Book No.1, as per Section 89(4) of the Registration Act, so long as the sale certificate remains as it is. It was further held in the said judgement that only when the auction purchaser uses the certificate for some other purpose, that stamp duty would be payable.

On 16.2.2026, the respondent no.1 assed an order for stamp duty since the sale certificate was issued under IBC auction proceedings, as provided under Article 16 of Schedule 1 of the Stamp Act.

Sale Certificate of Public Auction under IBC – Registration is not compulsory

Section 17(2)(xii) of the Registration Act, 1908, exemptions from compulsory retiration of a sale certificate of a purchaser of property sold by public auction under IBC.

Only Entry of Auction Sale Certificate in Book No.1 under Section 89(4) of the Registration Act, 1908 is required, Not Registration and therefore, Stamp Duty is not payable

Bombay HC – IBC Auction Sale Certificate Not Liable to Stamp Duty If filed under Section 89(4) of the Registration Act, 1908, for entry in Book No.1.

Bombay HC Clarifies – IBC Liquidator Sale  Certificate Need Not Be Registered and Stamped

Bombay HC – IBC Auction Sale Certificate only To Be Filed under Section 89(4) of the Registration Act – No Registration or No Stamp Duty Required Until Put to further Sale or Use

Judgment dated 14.7.026 of the High Court of Bobay (AS) in Writ Petition No.3018 of 2026 of Rajaram Food Products India Limited   Vs.  The Joint District Registrar (Class I) and Collector of Stamps Nashik and others

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