IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 6TH JUNE 2008 / 16TH JYAISHTA 1930 OP.No. 31131 of 1999(F) ------------------------------------- PETITIONER: -------------------- M/S. INVESTORS CLUB, A REGISTERED SOCIETY, MAHATMA PRESS BUILDING, PALACE ROAD, THRISSUR, REPRESENTED BY PRESIDENT, VISWANATHAN, S/O.KRISHNAN. BY ADV. SRI.K.G.BALASUBRAMANIAN RESPONDENTS: ------------------------ 1. THE DISTRICT REGISTRAR (GENERAL)/COLLECTOR, THRISSUR. 2. THE LAND REVENUE COMMISSIONER, THIRUVANANTHAPURAM. 3. STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, THIRUVANANTHAPURAM. 4. THE SUB REGISTRAR, THRISSUR. BY GOVERNMENT PLEADER SRI. M.R. SABU - R1 TO R4 THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 06/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss ORDER ON C.M.P.NO.53014/1999 IN O.P.NO.31131/1999 F DISMISSED 6/06/2008 SD/- S.SIRI JAGAN, JUDGE APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF ASSIGNMENT DEED DTD. 31/05/1996 IN FAVOUR OF PETITIONER. EXT.P1(A): TRANSLATION OF EXT.P1. EXT.P2: COPY OF LETTER DTD. 5/06/1999 FROM PETITIONER TO 2ND RESPONDENT. EXT.P3: COPY OF ORDER NO.INS-3-2192/96 DTD. 27/09/99 ISSUED BY 1ST RESPONDENT. EXT.P4: COPY OF LETTER NO.38/96 FROM 4TH RESPONDENT TO PETITIONER. EXT.P5: COPY OF REGISTRATION CERTIFICATE ISSUED IN THE NAME OF THE PETITIONER. EXT.P6: COPY OF NOTICE ISSUED BY 1ST RESPONDENT TO THE PETITIONER. EXT.P7: COPY OF REPLY SUBMITTED BY PETITIONER. /TRUE COPY/ P.A.TO JUDGE Kss S.SIRI JAGAN, J = = = = = = = = = = = = = = = = O.P.No. 31131 of 1999 = = = = = = = = = = = = = Dated this the 6th day of June, 2008. J U D G M E N T The petitioner is a society registered under the Travancore Cochin Literary Scientific and Charitable Societies Act, 1955. The petitioner-society is a member of a Co-operative Society, registered under the Kerala Co-operative Societies Act, by name, Trichur Co- operative Printing and Publishing House Ltd.(No.736). The said Co- operative Society, in which the petitioner is a member, executed Ext.P1 sale deed in favour of the petitioner. No stamp duty was paid, in view of SRO.No.75/60, whereby the Government had granted remission in respect of the whole of the stamp duty payable on instruments executed by or on behalf of any registered Co- operative Society or instruments executed by any officer of such society or member in his own capacity or/and in the capacity of a guardian of minor and relating to the business thereof and decisions, award or orders of the Registrar of the Arbitrators under the said Co-operative Societies Act. After registration of the sale deed, by Ext.P3, the petitioner was directed to pay deficit stamp duty on Ext.P1 document. The same was followed up with Ext.P4 demand with a threat of revenue recovery proceedings in the event O.P.No. 31131 of 1999 2 of failure to pay. Petitioner is challenging the same in this writ petition. The petitioner's contention is that by virtue of SRO.No.75/60 (G.O.(MS)795/60/Agrl. dated 8.10.1960), the petitioner is entitled to remission of stamp duty and therefore the impugned orders are clearly illegal. It is not disputed in the counter affidavit filed that Ext.P1 sale deed has been executed on behalf of a Co-operative Society in favour of the petitioner who is a member of the society. A reading of the document would show that the same is relating to the business of the society. As such the petitioner is clearly entitled to the benefit of the above said notification issued by the Government under the Kerala Stamp act, granting remission of stamp duty to such documents. That being so, the respondents cannot not contend that the petitioner is liable to pay deficit stamp duty in respect of Ext.P1 document. Accordingly Exts.P3 and P4 are quashed and it is declared that the petitioner is not liable to pay any deficit stamp duty in respect of Ext.P1 sale deed, as demanded therein. The writ petition is allowed as above. S.SIRI JAGAN, JUDGE bkn/-