Section 20
(1) When land is transferred in accordance with the provisions of section 16 such transfer shall for the purposes of section 89 of the Indian Registration Act, 1908, be deemed to be a sale of immovable property. The court shall grant a certificate of transfer for which the decree -holder shall pay stamp duty according to the valuation of the land so transferred.
20. (1) When land is transferred in accordance with the provisions of section 16 such transfer shall for the purposes of section 89 of the Indian Registration Act, 1908, be deemed to be a sale of immovable property. The court shall grant a certificate of transfer for which the decree -holder shall pay stamp duty according to the valuation of the land so transferred.
(2) When a decree is executed by the grant of a mortgage under the provisions of the second proviso to sub-section (1) of section 17, the court shall grant a certificate of mortgage with such particulars as may be prescribed and shall follow the procedure laid down in subsection (2) of section 89 of the Indian Registration Act, 1908, as if such certificate was a certificate of sale of immovable property and the registering officer shall file the copy of the certificate in his Book no. 1. Such certificate of mortgage shall be exempt from stamp duty.