MUNICIPAL CORPORATION OF DELHI vs PRAMOD KUMAR GUPTA

The Supreme Court held that the term 'instrument of sale of immovable property' under Section 147 of the Municipal Corporation Act, 1957 refers to a document that effects the transfer of title, not merely a record of a past transaction. The Court clarified that under Order XXI of the Code of Civil Procedure, 1908, title passes at auction sale by law, and the certificate issued does not create or extinguish title but confirms the sale. Thus, the certificate of sale does not qualify as an instrument of sale under Section 147, leading to the dismissal of the appeal by the Municipal Corporation.