Disposed¶40

B.Sukumar v. Inspector General of Registration

Madras HC12 Nov 2025WP/26415/2025

Case brief

AI extract

What is this about?

Section 89 Registration Act sale certificate; entry in Book No.I; Sub Registrar Guduvancheri; auction purchase; bank-authorised officer sale certificate; Tamilnadu Mercantile Bank; stamp duty insistence; registration charges reduced 11% to 3%; GO(Ms)No.100 of 2025 dated 16.07.2025; writ of mandamus Article 226; Inspector General of Registration; no costs.

What did the court decide?

Writ petition disposed of with a direction that, upon payment of 3% of stamp duty towards registration charges, the 2nd respondent register the petitioner's sale certificate dated 08.04.2024 in Book-I, if otherwise in order, in terms of Section 89 of the Registration Act, 1909; no costs. ¶40

B.Sukumar Vs Inspector General of Registration — Writ and Judicial Review | Madras HC (2025)

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W.P.No.26415 of 2025

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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Dated : 12.11.2025

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CORAM

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THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY

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W.P.No.26415 of 2025

B.Sukumar

... Petitioner

Vs.

Inspector General Of Registration 100, Santhome Road, Chennai-600 028.

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The Sub Registrar, Guduvancheri, Madrs 21, Grand Southern Trunk Road, Jai Beem Nagar, Guduvancheri-603 202

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The Authorised Officer Tamilnadu Mercantile Bank Ltd., Madipakkam Branch, No.1, Dharshan Complex, Vigneshwar Nagar, Madipakkam, Chennai-600 091.

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... Respondents

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Prayer:

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Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, to direct the 2^nd respondent to enter the sale certificate dated 08.04.2024 issued by the 3rd respondent in

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https://www.mhc.tn.gov.in/judis

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W.P.No.26415 of 2025

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Book No.I under section 89 of the Registration Act, 1908 without insisting on the stamp duty

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For Petitioner : Mr.R.A.Gurunathan For Respondent : Mr.U.Baranidharan, SGP for R1 & 2 No appearance for R3

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ORDER

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This writ petition has been filed to direct the 2^nd respondent to enter the sale certificate dated 08.04.2024 issued by the 3rd respondent in Book No.I under section 89 of the Registration Act, 1908 without insisting on the stamp duty.

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The learned counsel for the petitioner would submit that the

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petitioner had acquired the subject property vide auction conducted by the respondent on 27.12.2024. In this regard, the sale certificate dated 08.04.2024 was issued in favour of the petitioner by the 3^rd respondent. Subsequently, the said sale certificate was forwarded to the 2^nd respondent for the purpose of making entry in Book-I as per Section 89 of the Registration Act, 1908. However, no entry was made by the 2^nd 2/6

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https://www.mhc.tn.gov.in/judis

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W.P.No.26415 of 2025

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respondent till date. Hence, this petition.

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Further, he would submit that now, the petitioner is ready and willing to pay the registration charges at 3%, which was reduced from 11% to 3% by virtue of GO(Ms)No.100 of 2025 dated 16.07.2025. Hence, he requests this Court to pass appropriate orders.

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In reply, the learned Special Government Pleader appearing for

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the respondent if the petitioner is willing to pay 3% of the stamp duty towards registration charges as per the GO(Ms)No.100 of 2025, there will be no impediment for the respondent to accept the document in terms of Section 89 of the Registration Act, 1908.

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Heard the learned counsel for the petitioner and the learned

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Special Government Pleader appearing for the respondents and also perused the materials available on record.

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The present petition was filed to direct the 2^nd respondent to

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https://www.mhc.tn.gov.in/judis

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W.P.No.26415 of 2025

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enter the sale certificate dated 08.04.2024 issued in favour of the petitioner by the 3^rd respondent in Book No.I under section 89 of the Registration Act, 1908 without insisting on the stamp duty.

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Today, it was submitted by the learned counsel for the petitioner that now, the petitioner is ready and willing to pay the registration charges at 3%, which was reduced from 11% to 3% by virtue of GO(Ms)No.100 of 2025 dated 16.07.2025 and the said submission was accepted by the learned Special Government Pleader appearing for the respondent.

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In view of the above, upon payment of 3% of stamp duty towards registration charges, the 2^nd respondent is directed to register the petitioner's sale certificate dated 08.04.2024 in the Book-I, if it is otherwise in order, in terms of Section 89 of the Registration Act, 1909.

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