Summarize the following court judgment. ivil Appeal Nos. 1936 & 1937 of 1990. From the Judgment and Order dated 26.7.1989 of the Delhi High Court in C.W.P. No. 852 of 1989 and 2852 of 1988. S.K.Mehta	 Aman Vachhar and Atul Nanda for the Appellants. S.C. Manohanda	 Manoj Arora	 V.K. Sharma and R.K. Maheshwari for the Respondents. 630 The Judgment of the Court was delivered by RANGANATHAN	 J. After hearing counsel for all parties	 we grant special leave in these two petitions and proceed to dispose of the appeals finally by this common order as the point involved is a common one. We are dealing with the matter at some length as it raises certain important aspects of the Stamp Act	 1899 and the which are likely to come up for consideration frequently. Shanti Devi	 the petitioner in SLP No. 15093 of 1989	 was the highest bidder at an auction sale of house property bearing No. A 205	 Defence Colony	 New Delhi con ducted on 29.2.88 by the Tax Recovery Officer (T.R.O.) for realising the income tax dues of its owner. Her bid was accepted and the sale confirmed on 13.4.1988. On 14.4.1988 a certificate of sale was issued by the T.R.O. to the peti tioner. Under the relevant rules	 a copy of the certificate of sale should have been endorsed to the Sub Registrar but it was actually sent to the Sub Registrar on 12.5.1988. The petitioner in SLP No. 138 of 1990 purchased property bearing No. 112 113	 Gautam Nagar	 Delhi at an auction conducted by the Income tax department. A certificate of sale in their favour was issued on 23.5.1988. A copy of the sale certifi cate was forwarded by the T.R.O. to the Sub Registrar. The purchasers thereafter attempted to get the property registered by the Sub Registrar in their names. The Sub Registrar and the Collector of Stamps did not accede to this request apparently on the ground that this could not be done unless stamp duty was paid on the certificate of sale. On the petitioner 's request	 the T.R.O. also addressed a couple of letters to the Sub Registrar and Collector which may be referred to here. With his letter dated 12.5.1988 to the former	 the T.R.O. enclosed an extract from the Tax Recovery Inspectors Manual issued by the Income Tax department which reads as follows: "After confirmation of sale of immovable property a certificate in form ITCP 20 will be issued. The original of this sale certificate is liable for stamp duty and a further duty of Rs.4.50 is also chargeable on the copy of the sale certificate to be forwarded to the Sub Registrar. These charges (which may vary from State to State) are to be borne by the auction purchaser. The original sale certificate thus issued will be the title for the property and it has the same value as a sale deed and it does not require registra tion by the purchaser. Thus the auction purchaser is saved expenses of 631 registration etc. This office itself will send a copy of the sale certificate for registration to the concerned Sub Registrar for making necessary entries in his registers." (underlining ours) The Collector of Stamps was addressed directly by the T.R.O. on 29.9.1988 in relation to the Gautam Nagar property. In that letter the T.R.O. stated that he had received legal advice that no stamp duty was payable on the certificate of sale. The attention of the Collector was drawn to the fact that a copy of the sale certificate had been sent to the Sub Registrar as required under Rule 21 of the Income tax (Certificate Proceedings) Rules ITCP rules which runs as follows: "21. Every Tax Recovery Officer granting a certificate of sale to the purchaser of immovable property sold under the second schedule shall send a copy of such certificate to the Registering Officer concerned under the Indian ( 18 of 1908) within the local limits of whose jurisdiction the whole or any part of the immovable property comprised in the certificate is situate. " The Collector was requested to inform the Sub Registrar accordingly to make necessary entries in the registers regarding the auction sale of the above immovable property on the basis of the copy of sale certificate sent to him. Apparently	 no further action was taken by the Sub Registrar or Collector in the matter and	 hence	 each of the petitioners applied to the Delhi High Court under Article 226 of the Constitution. The T.R.O.	 the Collector	 the Sub Registrar	 Delhi Administration and the Municipal Corpo ration of Delhi were impleaded as respondents. The petition er prayed for a writ of mandamus or any appropriate writ or order or direction to the respondents to register the cer tificate of sale and mutate the property in the name of the petitioner. The Delhi Administration and the Municipal Corporation were added as parties since they did not respond to the petitioner 's request to effect mutation entries in the Corporation register	 presumably on account of the petitioner 's failure to pay the "transfer fees" leviable as additional stamp duty under the Delhi Municipal Act. The writ petition was dismissed at the stage of admission by the Delhi High Court. The learned Judges passed a short order to the following effect: "Under section 29(f)	 read with Schedule I (Article 18) and section 3 632 of the Stamp Act	 the liability to pay the Stamp Duty is of the purchaser	 unless there is a specific contract to the contrary in this regard. In this case the auction notice is silent as to who is to pay the Stamp Duty. In other words	 it does not create liability for the Government to pay the Stamp Duty. Hence the general provisions of law which are quoted above would be applicable. Dismissed. " Each of the petitioners has thereupon	 preferred this spe cial leave petition before this Court. On the above facts	 three different and separate ques tions arise for consideration: (1) What is the action to be taken by the SubRegistrar when the copy of a certificate of sale is forwarded to him by the T.R.O.? (2) Is the vendee in a sale by the T.R.O. entitled to ask the T.R.O. to make entries regarding the transfer in his records on the basis of the copy of the certificate of sale sent to him by the T.R.O.? (3) What is the procedure to be followed by the Sub Registrar when the original certificate of sale is produced before him by the vendee? The first of the above questions is directly answered by section 89 of the Indian . This section provides for the procedure to be followed in certain situa tions; in particular	 in cases where sales are effected either by courts under the Code of Civil Procedure or by revenue officers in pursuance of a revenue recovery certifi cate. Under section 89(2)	 every court granting a certificate of sale of immovable property under the Code of Civil Proce dure	 1908	 shall send a copy of such certificate to the registering officer within the local limits of whose juris diction the whole or any part of the immovable property comprised in such certificate is situate. Sub section (4) of section 89 makes a similar provision in respect of immovable properties sold by public auction by a revenue officer who issues a certificate of sale in pursuance of the auction. The sub sections further provide that when the copy of the certificate of sale is so received	 such "registering offi cer snail file the copy or copies; the case may be	 in his Book No. 1. " So far as sales for recovery of income tax are concerned	 rule 21 of the ITCP rules	 quoted earlier	 makes a like provision requiring the concerned T.R.O. to send a copy of :he certificate of sale to the registering officer concerned. A doubt may arise whether the expression revenue officer ' in section 84 (4) of the includes a T.R.O.; and	 if not	 whether	 without an appropriate amend ment of section 89 (2) or (4) of the 	 the mere framing of a rule by the Central Board of Direct Taxes under the Income tax Act	 1961 will be 633 sufficient to oblige the registration officer to file a copy of the certificate of sale sent to him by the T.R.O. in his Book No. 1. In our opinion	 there is no need to read the term 'revenue officer ' in any restricted sense and that it is wide and comprehensive enough to include the T.R.O. who effects a compulsory sale for the recovery of an income tax demand. We are therefore clear that	 in the present case	 the registration officer has to act in terms of section 89(4) of the Indian read with rule 21 of the ITCP rules. This is to file the copy of the certificate of sale received by him from the T.R.O. in his Book No. 1. This takes us to the second question as to whether filing of a copy of the certificate in Book No. 1 within the meaning of section 89 is tantamount to the registration of the document under the or it is a totally different concept. The registration of a document under the Act is conditional on the fulfilment of several requirements (Ss. 32 to 35). The document has to be presented for regis tration by a person competent to do so. The persons execut ing the document should appear before the Sub Registrar and admit or deny execution of the document. The Sub Registrar may conduct an enquiry	 where needed	 to satisfy himself as to the proper execution of the document. He will decide to admit the document to registration only if he is satisfied on this. What he has to do once he admits a document to registration is laid down in Ss. 51 to 67. First	 he is bound to endorse full particulars and details of the regis tration on the document presented to him and also obtain the signature of every person presenting the document. He should then	 without delay copy the entire document in the appro priate book maintained for the purpose (which	 in respect of non testamentary instruments relating to immovable property	 is Book No. 1). The entries in each book nave to be consecu tively numbered year wise and corresponding entries should be contemporaneously made in current indices to be main tained in every office. The officer should affix his signa tures to the endorsements made in his presence and then endorse a certificate on the document that it is registered together with the registration particulars which shall be signed	 sealed and dated by him. The document is then re turned to the person presenting it for registration. The books and indices are available for public inspection and certified copies thereof are to be given to parties applying for them. This	 in brief	 is the process of registration. On the other hand	 the process of filing that is contem plated under the Act is somewhat different though the Act does interchange 634 the two expressions in some places. For instance	 section 51(2) itself refers to all documents or memoranda registered under section 89 being entered or filed in Book No. 1. But there appear to be vital differences between the two processes: (i) It is the original of a document that is registered whereas only copies or memoranda are filed; (ii) The executant of a document which is required to be registered	 has to present it for registration and go through the attendant and subsequent processes described above. A copy to be filed under section 89 or memoranda that are filed under Ss. 64 to 66 is simply transmitted to the con cerned Sub Registrar for being filed. Apparently	 the proce dure of presentation is dispensed with in regard to the latter because they are issued by public authorities dis charging their official duties. (iii) Additional particulars relevant to a document admitted to registration need to be got endorsed thereon from time to time as contemplated in Ss. 58 and 59 but this rule does not apply to a copy or memorandum filed under the Act. (iv) When a document is registered	 the entirety of the document has to be copied out into the relevant book and the original document returned to the person who presents the document with necessary endorsements. This requirement is absent in the case of a copy or memorandum which is just filed. (v) Where a document is registered	 a certificate of regis tration has to be issued which will be admissible to prove the due registration of the document. There are thus some differences between the two pro ceedures and this aspect has been touched upon in some very early decisions under the Registration Act	 1877: vide	 Fatteh Singh vs Daropadi	 [1908] Punj. Case No. 142; Siraj un nissa vs Jan Muhammad	 ; Masarat un nissa vs Adit Ram	 All. 568 (F.B.). Refer ence may also be made to Premier Vegetable P. Ltd. vs State	 AIR 1986 M.P. 258. We need not	 however	 consider for the purposes of this case whether filing and registration mean one and the same thing for all purposes and ' what the legal effect of these differences is. For	 though the processes are different	 the purchaser at a court or revenue sale is under no disadvantage because of the lack of 635 registration. The certificate of sale itself not being a compulsorily registrable document: vide section 17(2)(xii)	 the transfer of title in his favour is not vitiated by the non registration of the certificate. The copy of the certificate filed in Book No. 1 contains all the relevant details. These details are reflected in the indices maintained under section 55 which are open to inspection to all persons. (We may point out here that section 55(2) only refers to memoranda filed but it seems clear	 particularly in the light of various State amendments	 that the index to Book No. 1 should also contain the details of copies of document filed by him). These requirements are sufficient to ensure that any person in tending to purchase or deal with the property is put on notice about the principal contents of the certificate of sale provided he inspects the relevant book and/or index. It is sufficient to say	 for the purposes of this case	 that all that the Sub Registrar required to do is to file the copy of the certificate in Book No. 1 and no more. He does not have to copy out the certificate or make any other entries in Book No. 1. We now come to the last question and that is whether the certificate of sale is liable to stamp duty and	 if so	 what the consequences are. The High Court has referred to section 3	 section 29(f) and Article 18 of Schedule I to the Stamp Act. This provision applies in the absence of a contract to the con trary. Prima facie	 therefore	 the view taken by the High Court and there are other decisions also to the same ef fect is correct unless a contract to the contrary can be spelt out. The auction notice did not promise any exemption from stamp duty. The extract quoted earlier from the Depart mental Manual (viz. that both the certificate and copy are liable to stamp duty) also renders it unlikely that any promise was given by the TRO at the time of sale that no stamp duty will be payable. However the T.R.O. 's letter to the Collector referring to the legal advice obtained by him strikes a somewhat inconsistent note. Even if there had been any such mention by the TRO or the auctioneer	 the question would arise whether it can be construed as a contract to the contrary binding on the Union for the purposes of section 29(f) of the Stamp Act. Sri Mehta requests that we may not now go into these questions but leave the issue to be decided as and when the petitioners seek to have the certificate of registration registered or introduced in evidence before any court or authority entitled to take evidence which is at present a remote contingency. There are two provisions in the Stamp Act which provide for the adjudication of stamp duty. Under section 31	 it is open to the executants of any document	 at any stage but within the time limit set out in section 32	 to produce a document before the Collector of Stamps and require him to 636 adjudicate on the question whether the document should bear any stamp duty. The Collector thereupon may adjudicate the stamp duty himself or refer the matter to the Chief Control ling Revenue Authority of the State. In turn	 it is open to the Chief Controlling Revenue Authority to refer the matter to the High Court for an authoritative decision (Ss. 32 and 56). This procedure could have been followed by the peti tioners if they wished to seek an answer to the question whether the certificate of sale is liable to stamp duty but they have not done it and the time limit under section 32 has run out. The other provision that may become applicable is section 33. Under this section	 if any document (and this includes a certificate of sale) is presented to the Registrar for registration and the Registrar is of opinion that it is a document which should bear stamp duty but that it has not been stamped	 it is his duty to impound the document and send it on to the Collector of Stamps for necessary adjudi cation (section 38). This contingency has also not happened. The third contingency	 also provided for in section 33 is when a party wishes to rely upon the certificate of sale as a piece of evidence before a court or an authority entitled to take evidence. Such court or authority will also have to impound the document and shall not admit the same in evidence unless the stamp duty chargeable and the stipulated penalty are paid. This situation has not arisen so far but may arise at some time in future. It is unnecessary to anticipate the same and decide the issue. We shall therefore leave the issue of stamp duty to be adjudicated upon in the normal course	 as and when found necessary	 and express no views thereon at this stage. We should	 however	 like to deal with a contention raised in the grounds that even if the certificate of regis tration is sought to be presented for registration by the petitioners	 the Sub Registrar has no jurisdiction to refuse registration on the ground that the document is insuffi ciently stamped. As already pointed out	 section 17(2)(xii) of the Registration Act makes it clear that the certificate of sale issued in a court sale or by a revenue officer does not need registration. (Though this provision	 like section 89	 relates only to a certificate of sale granted to the pur chaser of any property sold by public auction by a civil court or revenue officer	 for the same reasons as have been set out earlier	 we think that the certificate issued by the TRO is also covered by this provision). It is	 therefore	 clear that it is not obligatory on the purchaser of property in a tax recovery sale to get the certificate of sale regis tered in order to perfect his title. However	 if he presents the original certificate of sale to the Registration Officer for registration	 the Registration Officer will have to comply with the relevant statutory provisions in this re gard. However this situation has not arisen as yet 637 and it is unnecessary to anticipate it and decide the point. We therefore do not express any opinion thereon. This leaves for consideration the question in regard to the municipal transfer fee. No details have been placed before us on this issue. The payability of the municipal transfer fee perhaps depends upon the payability of stamp duty but our attention has not been invited to the relevant statutory provisions or their interpretation. The High Court has given no separate finding on this issue. We also express no opinion particularly since we are not expressing any opinion on the question as to whether Stamp Duty is payable on the certificate of sale or not. It will be open to the petitioners to contest this levy in other appropriate pro ceedings. For the above reasons	 we are of opinion that these appeals have to be allowed in part. The Sub Registrar is directed to file the copy of the certificate of sale re ceived by him from the T.R.O. in his Book No. 1 as required by section 89(4) of the Act read with rule 21 of the Income tax (Certificate Proceedings) Rules	 1962. The petitioners are entitled to ask for nothing more. We express no opinion on the question as to whether any stamp duty or municipal transfer fees are payable in respect of the original certif icate of sale. The appeals are accordingly disposed of. There will be no order as to costs. N.P.V. Appeals allowed partly.

The appellants purchased properties in auction sales conducted by the Tax Recovery Officer for recovery of income tax and were issued sale certificates. Copies of certifi cates were also sent to the SubRegistrar	 as required under Rule 21 of the Income Tax (Certificate) Proceedings Rules ITCP Rules. The appellants approached the SubRegis trar for getting the properties registered in their names but the Sub Registrar and the Collector of Stamps refused to do so unless stamp duty was paid on the certificate of sale. At the appellants ' request	 the Tax Recovery Officer also addressed the two officers for getting the entries made in the Register on the basis of the copy of sale certificate. He also informed the Collector of Stamps that according to the legal advice given to him no stamp duty was payable on the certificate of sale. However	 no action was taken by either of the officers. The appellants ' request to Delhi Administration and Municipal Corporation to effect mutation entries in the Corporation Register	 was also not acceded to on account of the appellants ' failure to pay the transfer fees	 leviable as additional stamp duty under the Delhi Municipal Act. Therefore	 the appellants filed writ peti tions before the High Court praying for directions to the respondents to register the certificate of sale and mutate the property in the name of the appellants. The High Court dismissed the petitions holding that	 in the absence of specific contract to the contrary	 the liability to pay the stamp duty was that of the purchaser. 628 Allowing the appeals by the purchasers	 partly	 this Court	 HELD: 1. Under section 89(4)	 every Revenue Officer	 granting a certificate of sale of immovable property or public auction should send a copy of such certificate to the registering officer within the local limits of whose juris diction the whole or any part of the immovable property comprised in such certificate is situate	 and such register ing officer shall file the copy or copies	 as the case may be	 in his Book No. 1. So far as sales for recovery of income tax are concerned rule 21 of the ITCP Rules	 makes a like provision requiring the concerned T.R.O. to send a copy of the certificate of sale to the registering officer con cerned. [632E G] There is no need to read the term 'revenue officer ' in any restricted sense. It is wide and comprehensive enough to include the T.R.O. who effects a compulsory sale for the recovery of an income tax demand. The registration officer has to act in terms of section 89(4) of the Indian Registra tion Act read with Rule 21 of the ITCP Rules and file the copy of the certificate of sale received by him from the T.R.O. in his Book No. 1. [633A B] 2. Section 17(2)(xii) of the makes it clear that the certificate of sale issued in a court sale or by a revenue officer does not need registra tion. Though this provision	 like section 89	 relates only to a certificate of sale granted to the purchaser of any property sold by public auction by a civil court or revenue officer	 the certificate issued by the T.R.O. is also cov ered by this provision. It is	 therefore	 not obligatory on the purchaser of property in a tax recovery sale to get the certificate of sale registered in order to perfect his title. However	 if he presents the original certificate of sale to the Registration Officer for registration	 the Registration Officer will have to comply with the relevant statutory provision in this regard. [636F H] 3.1 The Certificate of sale itself not being a compulso rily registerable document: vide section 17(2)(xii)	 the transfer of title in favour of the purchaser is not vitiated by the non registration of the certificate. The copy of the certificate filed in Book No. 1 contains all the relevant details. These details are reflected in the indices main tained under section 55 which are open to inspection to all persons. These requirements are sufficient to ensure that any person intending to purchase or deal with the property is put on notice about the principal contents of the certif icate of sale provided he inspects the relevant book and/or index. [635A C] 629 3.2 Therefore	 in the instant case	 all that the Sub Registrar is required to do is to file the copy of the certificate in Book No. 1 and no more. He does not have to copy out the certificate or make any other entries in Book No. 1. [635C] 4.1 Under Sections 3	 29(f) and Article 18 of Schedule I of the Stamp Act	 1899 the liability to pay stamp duty is of the purchaser to the contrary can be spelt out. [635D] In the instant case	 the auction notice did not promise any exemption from stamp duty. The Tax Recovery Inspectors ' Manual which states that both the certificate and copies are liable to stamp duty	 also renders it unlikely that any promise was given by T.R.O. at the time of sale that no stamp duty will be payable. However	 the T.R.O. 's letter to the Collector of stamps referring to the legal advice given to him strikes a some what inconsistent note. However	 the issue of stamp duty is felt to be adjudicated upon in the normal course	 as and when found necessary. [635E G] 4.2 The payability of municipal transfer fee depends upon the payability of stamp duty. It will be open to the appellants to contest this levy in other appropriate pro ceedings. [637B] 5. The Sub Registrar is directed to file the copy of the certificate of sale received by him from the T.R.O. in his Book No. 1 as required by section 89(4) of the read with Rule 21 of the IncomeTax (Certificate Proceed ings) Rules	 1962. [637D] Fatteh Singh vs Daropadi	 [1908] Punj. Case No. 142; Sirajun nissa vs Jan Muhammad	 ; Masarat un nissa vs Adit Ram	 All. 568 (F.B.) and Premier Vegetable P. Ltd. vs State	 AIR 1986 M.P. 258. referred to.