IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC WEDNESDAY, THE 11TH FEBRUARY 2009 / 22ND MAGHA 1930 WP(C).No. 2377 of 2009(G) ---------------------------------- PETITIONER : ---------------- SHAILA JAYESH, AGED 37 YEARS, W/O.JAYESH, CHONEDATH HOSUE, H.NO.605/12, NANDIPULAM P.O., MUKUNDAPURAM RALUK, THRISSUR DISTRICT. BY ADV. SRI.V.M.KRISHNAKUMAR SMT.P.A.ANITHA RESPONDENTS : ------------------- 1. THE SUB REGISTRAR, O/O. SUB REGISTRAR, KODALI. 2. THE DISTRICT REGISTRAR, O/O. DISTRICT REGISTRAR, THRISSUR. 3. VARANDARAPPILLY PANCHAYAT VANITHA SAHAKARANA SANGHAM LTD.NO.R.1114, VARANDARAPPILLY P.O., THRISSUR, REPRESENTED BY ITS PRESIDENT, SREEDEVI ANTHARJANAM, AGED 61 YEARS, W/O.CHERANGATTU MANAKKAL RAMAN NAMBOODIRI. GOVERNMENT PLEADER SRI.P.N.SANTHOSH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ----------------------------- W.P.(C) No.2377 of 2009 -------------------------------------- Dated this the 11th day of February, 2009 JUDGMENT The petitioner is a member of the 3rd respondent, a Co-operative Society registered under the Co-operative Societies Act. In an auction conducted by the 3rd respondent, society the petitioner purchased an immovable property. Thereupon, the Society executed Exhibit P1, sale deed in favour of the petitioner. Petitioner presented Exhibit P1, sale deed executed on white paper before the first respondent for registration, claiming exemption from stamp duty on the basis of the G.O. (MS) 795/80/Agri. dated 8/10/1960, as clarified by Secretary to Government in Exhibit P4 dated 25/9/1999. The first respondent declined the claim for exemption and it was therefore, this writ petition is filed praying for a direction to the first respondent to register Exhibit P1 document without insisting on payment of stamp duty. 2. Exhibit P3 has been issued, in exercise of the powers conferred under the provisions in the Travancore- Cochin Co- operative Societies Act, 1969. The claim now raised by the W.P.(C) No.2377/2009 2 Petitioner has to be considered in the light of the provisions contained in Section 40 of the Cooperative Societies Act, 1969. Section 40 of the Act reads as under; “The Government may, by notification in the Gazette, remit in respect of any class of societies; (a) the stamp duty chargeable under the Kerala Stamp Act, 1959 (17 of 1959), in respect of any instrument executed by or on behalf of a society or by an officer or member thereof and relating to the business of such Society, or any class of such instruments, or in respect of any award or order made under the Act, in cases where, but for such remission the society, officer or member, as the case may be, would be liable to pay such stamp duty; (b) any fee payable under any law for the time being in force relating to the registration documents or court fees. (2) The Government may, by notification in the Gazette, exempt any class of Societies from taxes on- (a) agricultural income; (b) sale or purchase of goods; and W.P.(C) No.2377/2009 3 (c) professions, trades, callings, and employments. ” 3. A reading of Section 40 (a) shows that the remission of stamp duty can be allowed, only if the liability to pay such stamp duty is on the Co-operative Society. In this case,the petitioner has no such case and on the other hand, the liability admittedly is that of the petitioner,the purchaser. If so, petitioner cannot claim exemption from stamp duty taking advantage of Section 40 of the Act. Exhibits P3 and P4 also cannot be understood dehors Section 40 of Act. 4. Learned counsel for the petitioner refers to me a judgment of this Court in O.P No.3111/1999. A reading of the Judgment shows that reference has been made to Exhibit P3 Government order referred above and reference has not been made to the scope of Section 40 of Act and hence, this judgment cannot improve the case of the petitioner. I am not persuaded to grant relief to the petitioner. Writ petition fails and hence, it is dismissed. ANTONY DOMINIC, JUDGE scm