IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE KURIAN JOSEPH FRIDAY, THE 29TH AUGUST 2008 / 7TH BHADRA 1930 WP(C).No. 25412 of 2006(A) -------------------------- PETITIONER: ------------ NANNAMBRA SERVICE CO-OPERATIVE BANK LIMITED NO.M.393, P.O.KODINHI, MALAPPURAM DISTRICT KERALA, REPRESENTED BY SECRETARY. BY ADV. SRI.M.SASINDRAN SRI.TOJAN J.VATHIKULAM RESPONDENTS: ------------- 1. THE DISTRICT COLLECTOR, MALAPPURAM. 2. THE DISTRICT REGISTRAR (GENERAL), MALAPPURAM. 3. THE SUB REGISTRAR, TIRURANGADI, MALAPPURAM DISTRICT. 4. THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, DEPARTMENT OF CO- OPERATION, SECRETARIAT, THIRUVANANTHAPURAM. GOVERNMENT PLEADER SHRI.MUHAMMED ANZAR FOR R1TO4 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 29/08/2008,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C).No. 25412/06. APPENDIX PETITIONER'S EXHIBITS: P1. COPY OF THE RESOLUTION NO.9 DTD.20.4.06. P2. -DO- DTD.3.2.05. P3. COPY OF THE APPLICATION DTD.28.4.05. P4. COPY OF THE ORDER DTD.8.12.05. P5. COPY OF THE GOVT. ORDER DTD.8.10.1960. P6. COPY OF THE SALE DEED DTD.5.1.06. P7. COPY OF THE NOTICE DTD.5.1.06. P8. COPY OF THE REPLY DTD.3.5.06. P9. COPY OF THE ORDER DTD.12.6.06. sdk+ ///True copy/// P.S. to Judge KURIAN JOSEPH, J. ----------------------------------------- W.P(C) No.25412 of 2006 ----------------------------------------- Dated this the 29th day of August, 2008 JUDGMENT The issue raised in this writ petition pertains to the extension of the benefit of Ext.P5 Government notification in the matter of payment of stamp duty. Learned Government Pleader submits that since the transaction of purchase of property by the Bank is not covered by Ext.P5 as a business of the Bank, the Bank is not entitled to exemption from stamp duty. It is seen that an identical issue was considered by this court leading to the decision in Kerala State Co-operative Consumers Federation Ltd., v. Sub Registrar, 2007 (2) KLT 629, wherein in the case of a sale, where the purchaser is the Bank, it is held that the Bank registered under the Kerala Co-operative Societies Act is entitled to exemption from stamp duty. Therefore, the impugned orders are quashed. The amounts paid by the petitioner shall be refunded to the petitioner within a period of three months from the date of production of a copy of this judgment. The writ petition is disposed of as above. (KURIAN JOSEPH, JUDGE) ahg. KURIAN JOSEPH, J. ----------------------------------- W.P(C).No.25412 of 2006 ----------------------------------- JUDGMENT 29th August, 2008