SMT. SHANTY DEVIL. SINGH AND' ANR. vs TAX RECOVERY OFFICER AND ORS.

The Supreme Court held that under Section 89(4) of the Registration Act, 1908, a Revenue Officer must send a copy of the sale certificate to the registering officer, who is required to file it without the need for stamp duty as per Section 17(2)(xii). The Court clarified that the term 'Revenue Officer' includes the Tax Recovery Officer (T.R.O.) conducting sales for income tax recovery. Consequently, the appellants were not liable to pay stamp duty on the sale certificate, and the High Court's dismissal of their petitions was set aside, allowing the appeals partly.