Section 40(1)(a) in Kerala Cooperative Societies Act, 1969
(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;