ORDER : 1. This revision arises out of the order dated 18.11.2003 passed in E.A. No. 1075 of 1998 in E.P. No. 84 of 1996 in O.S. No. 291 of 1992 by the learned Principal Sub-Judge, Tirunelveli. The first respondent is a third party. A money decree was passed as against the third respondent/defendant in O.S. No. 291 of 1992. In the suit in I.A. No. 645 of 1992 the property of the defendant was attached before judgment. After decree, its character has been transformed. Subsequently, on the strength of his decree in E.P. No. 84 of 1996, the decree holder/second respondent to realise the money decree, brought the said property to sale. 2. On 01.11.1996, revision petitioners have purchased the said property in Court auction. Thereafter, after under going various formalities, ultimately they have obtained sale certificate and also delivery of possession. And delivery was recorded. 3. A third party (the first respondent herein) filed E.A. No. 1075 of 1998 on the strength of a sale agreement dated 27.08.1998, that the judgment debtor had agreed to sell the said property to him. The said E.A. was hotly contested by the auction purchaser. The third party succeeded on the strength of a sale Yadhast, which was anterior to Court sale/certificate. 4. Now, the revision petitioner shows the Court sale certificate while the first respondent shows a sale agreement dated 27.08.1992 and the sale yadhast. 5. The sale yadhast is first and the Court sale certificate is next. This is a factual aspect. But, in law, which has to be preferred is the question before us. 6. In this connection we have to refer to Section 35 of the Stamp Act and also Sections 17 and 49 of the Indian Registration Act. 7. Section 35 of the Indian Stamp Act, runs as under:- 35. Instrument not duly stamped inadmissible in evidence - No instrument chargeable with duty shall be admitted in evidence for any purpose by any person having by law or consent of parties authority to receive evidence, or shall be acted upon, registered or authenticated by any such person or by any public officer, unless such instrument is duly stamped? 8. Section 17 of the Registration Act, runs as under:- "17. 8. Section 17 of the Registration Act, runs as under:- "17. Documents of which registration is compulsory:- (1) The following documents shall be registered, if the property to which they relate is situate in a district in which, and if they have been executed on or after the date on which, act XVI of 1864, or the Indian Registration Act, 1866, or the Indian Registration Act, 1871, or the Indian Registration Act, 1877, or this Act came or comes into force, namely:- (a) Instruments of gift of immovable property. (b) Other non-testamentary instruments which purport or operate, to create, declare, assign, limit or extinguish, whether in present or in future, any right, title or interest, whether vested or contingent, of the value of one hundred rupees and upwards, to or in immovable property. (c) Non-testamentary instruments which acknowledge the receipt or payment of any consideration on account of the creation, declaration assignments, limitation or extinction of any such right, title or interest. (d) Leases of immovable property from year to year, or for any term exceeding one year, or reserving a yearly rent. (e) Non-testamentary instruments transferring or assigning any decree or order of a Court or any award when such decree or order or award purports or operates to create, declare, assign, limit or extinguish, whether in present or in future, any right, title or interest, whether vested or contingent, of the value of one hundred rupees and upwards, to or in immovable property. Provided that the State Government may, by order published in the Official Gazette exempt from the operation of this subsection any leases executed in any district, or part of a district, the granted by which do not exceed five years and the annual rents reserved by which do not exceed fifty rupees. (2) Nothing in clauses (b) and (c) sub-section (1) applies to:- (i) Any composition deed. (ii) Any instrument relating to shares in a Joint Stock Company, notwithstanding that the assets of such company consist in whole or in part of immovable property. (2) Nothing in clauses (b) and (c) sub-section (1) applies to:- (i) Any composition deed. (ii) Any instrument relating to shares in a Joint Stock Company, notwithstanding that the assets of such company consist in whole or in part of immovable property. (iii) Any debenture issued by any such company and not creating, declaring, assigning, limiting or extinguishing any right, title or interest, to or in immovable property except in so far as it entitles the holder to the security afforded by a registered instrument whereby the company has mortgaged, conveyed or otherwise transferred the whole or part of its immovable property or any interest therein to trustees upon trust for the benefit of the holders or such debentures? (iv) Any endorsement upon or transfer of any debenture issued by any such company. (v) Any document not itself creating, declaring, assigning, limiting or extinguishing any right, title or interest of the value of one hundred rupees and upwards, to or in immovable property, but merely creating a right to obtain another document which will, when executed, create, declare, assign, limit or extinguish any such right, title or interest. (vi) Any decree or order of a Court except a decree or order expressed to be made on a compromise and comprising immovable property other than that which is the subject matter of the suit or proceeding. (vii) Any grant of immovable property by the Government. (viii) Any Instrument of partition made by a Revenue office. (ix) Omitted by Act 7 of 1968 (Kerala). (x) Omitted with effect from 22.2.1968. (xa) Any order made under the Charitable Endowments Act 1890 (VI of 1890), vesting any property in a Treasurer of Charitable Endowments or divesting any such Treasurer of any property. (xi) Any endowment on a mortgage deed acknowledging the payment of the whole or any part of the mortgage money, end any other receipt for payment of money due under a mortgage when the receipts does not purport to extinguish the mortgage. (xii) Any certificate of sale granted to the purchaser of any property sold by public auction by a Civil or Revenue Officer. (xii) Any certificate of sale granted to the purchaser of any property sold by public auction by a Civil or Revenue Officer. Explanation – A document purporting or operating to effect a contract for the sale of immovable property shall not be deemed to require or ever to have required registration by reason only of the fact that such document contains a recital of the payment of any earnest money or of the whole or any part of the purchase money. (3) Authorities to adopt a son, executed after the first day of January, 1872 and not conferred by a will, shall also be registered. 9. Section 49 of the Registration Act runs as under:- "49. Effect of non-registration of documents required to be registered - No document required by Section 17 (or by any provision of the Transfer of Property Act, 1882) to be registered shall:- (a) Affect any immovable property comprised therein. (b) Confer any power to adopt. (c) Be received as evidence of any transaction affecting such property or conferring such power, unless it has been registered: Provided that an unregistered document affecting immovable property and required by this Act, or the Transfer of Property Act, 1882, to be registered may be received as evidence of a contract in a suit for specific performance under Chapter II of the Specific Relief Act, 1877 [***] or as evidence of any collateral transaction not required to be effected by registered instrument. 10. Section 35 of the Indian Stamp Act speaks about the documents, which are liable for payment of stamp duty. When stamp duty is not paid or insufficiently stamped. If the document has to be impound by any authority before whom, the document has been produced with an intention to receive it in evidence. Suppose if the person refuses to pay then the Court has to necessarily forward the document to the collector of stamps for adjudication. Even if the stamp duty penalty is paid, if the document required to be compulsorily i.e. under Section 17 of Indian Registration Act and it is not registered, the consequence is very serious. Because as per Section 49 of the said Act, such an unregistered document cannot be entertained in evidence and under such a document no right, title, interest or liability can be enforced or claimed or extinguished. Because as per Section 49 of the said Act, such an unregistered document cannot be entertained in evidence and under such a document no right, title, interest or liability can be enforced or claimed or extinguished. But for a collateral purpose, it can be looked into Avinash Kumar Chauhan vs. Vijay Krishna Mishra, 2009 (2) SCC 532 , Bondar Singh & Others vs. Nihal Singh & Others, 2004 (1) L.W. 706 and K.B. Saha & Sons Pvt. Ltd. vs. Development Consultants Ltd. 2009 (2) MLJ 526 (SC). 11. Now, we will revert back to our case namely Sale certificate v. sale yadhast, which we have to prefer. 12. We have already seen about the position of law. Necessarily we have to prefer sale certificate issued by the Court than the sale yadhast as it is hit under Section 35 of the Stamp Act and further even if stamp duty is paid, it may pass the hurdle under Section35 of the Act, it will under Section 17 r/w 49 of Indian Registration Act. Now, in this case, on both test, the first respondent's document has to fail, otherwise, law will fail. In the circumstances, interference of this Court is necessarily called for. In view of the forgoing, the fair and decreetal order dated 18.11.2003 passed by the learned Principal Subordinate Judge, Tirunelveli in E.A. No. 1075 of 1998 in E.P. No. 84 of 1996 in O.S. No. 291 of 1992, are set aside. Accordingly, this Civil Revision Petition is allowed. No costs. Consequently, the connected C.M.P. is closed.