(Per Manish Pitale, J)
. The petitioner is an auction purchaser, aggrieved by an order
dated 16.02.2026 passed by respondent No.1 (the said order),
whereby the petitioner has been directed to pay stamp duty on the
sale certificate issued in its favour in pursuance of an auction sale.
According to the petitioner, on a proper reading of the provisions of
the Registration Act, 1908 (hereinafter referred to as the Registration
Act) and the Maharashtra Stamp Act, 1958 (hereinafter referred to
as the Stamp Act), along with judgements of the Supreme Court and
this Court, the respondent No.1 has erred in insisting upon the
petitioner to pay stamp duty on the sale certificate, even when the
said certificate is only to be entered in Book No.1, as mandated
under Section 89(4) of the Registration Act.
