1. ' The present CMA No,1811 of 1990 was filed on behalf of the purchaser M/s. Hussain Industries Ltd. In whose favour the sale of the property bearing leasehold Industrial Plot No,LF/32 measuring 27,710.60 sq,yards situated in Landhi Industrial Area, Karachi was confirmed by the Court on 31-12-1991. The prayer in the application was made for the issuance of Sale Certificate to the Purchaser and the question arose whether stamp duty is payable on sale certificate issued by the Court under Order 21, Rule 94, C.P.C.
2. ' Vide order dated 10-4-1995 this question whether stamp duty is to be paid on the sale certificate was paid to Mr. Himayat Ali Pirzada, Advocate who was appearing on behalf of the Advocate- General, Sindh. The learned Advocate has filed detailed written arguments referring to section 17(2)
(xii) of the Registration Act, 1908 and has cited various judgments in support of the contention that as the sale certificate is not compulsorily registrable as such no stamp duty is-required to be affixed on the same. He was referred to Order 21, Rules 65, 66 and 67, C.P.C. Wherein definition of public auction is given. According to him the sale proclamation prepared in respect of the sale of the property gives all the details therein and comply with the requisite particulars of the public auction. Mr. Aqil the learned counsel appearing for the auction-.Purchaser supported this stand. He has also relied on the case of Mall Developers (Pvt.) v. Joint Official Liquidators Milly Leather Industries Ltd. (PLD 1993 Lah. 688) wherein the Court has observed that "the sale certificate-is not a title deed but only evidence of title. It is thus not required to be stamped or registered".
3. ' I have heard both the learned counsel and have perused the written arguments.
4. ' Certificate of sale as defined in section 17(2) (II) is as under: "Any certificate of sale granted to the purchaser of any property sold by public auction by a civil or revenue officer". Then section 89(2) of the Registration Act provides that: "(2) Every Court granting a certificate of sale of immovable property under the Code of Civil Procedure 1908 (V of 1908) shall send a copy of such certificate to the registering officer within the local limits of whose jurisdiction the whole or any part of the immovable property comprised in such certificate is situate, and such officer shall file the copy on his Book No,l."
5. The above section indicates that the sale certificate issued in respect of the property sold by the Court and issued under Order 21, Rule 94, C.P.C. a copy of the same is only to be sent to the Registrar for registering the same. It does not reflect that the document is to be registered which makes such documents compulsorily to be stamped. W.W. Chitley in his commentary (AIR Manual 4th Edn., Vol. V at S. No,14 on Order 21, Rule 94, C.P.C. States that a certificate of sale is not compulsorily registrable. Certificate of sale were exempted from registration for the first time by the amending Act 7 of 1888 by inserting Clause 0 in section 17 of the Act 3 of 1877. At the same time section 50 of the same Act was amended by including Clause 0 in the second paragraph of that section which corresponds with subsection (2) of the present section 50. Before this amendment was introduced there was a conflict of opinion whether a certificate of sale requires registration and whether section 50 of 1877 of the Act are applicable to such certificates. The provisions of section 50(2) makes it clear that a certificate of sale does not require registration. As sections 17(2)
6. (xii), 50(2) and 89(2) have been retained in the present Registration Act and applicable to a certificate of sale granted under Order 21, Rule 94, C.P.C. The document is exempted from Registration and no stamp duty is leviable thereon. It is an established rule when amendments are made the intention of the legislator is to be ascertained from such amendment and since the sections mentioned hereinabove have been retained in the new Registration Act. The amendments are to be interpreted as the legislature intended to and by the abovementioned amendment its intention was that, the documents which were not compulsorily registrable will be exempted from stamp duty.
7. ' Further a sale certificate is not a document giving title to the property. The Court issues a sale certificate only to the extent that the said person in whose favour such certificate has been issued has succeeded in the public auction, in regard to that particular property and deposited the entire sale consideration. In the case of Mall Developers (Pvt.) Ltd., already referred hereinabove, it was further observed that a Sale Certificate is not the same thing as Deed of Conveyance it is axiomatic that the sale certificate is not a title deed but only an evidence of title. It is thus not required to be stamped or registered.
8. In view of above judgment and the law referred to, it is clear that the sale certificate is covered by the definition 'Public Auction' and does not require any stamp duty or registration, only a copy of the sale certificate is to be sent to the Registrar.
9. ' Official Assignee is directed to issue sale certificate to the auction-purchaser. C.M.A. No,1811 of 1994 stands disposed of accordingly.