Kerala High Court
The Fact Managerial Staff House vs The Sub Registrar on 11 November, 2014
Author: A.Muhamed Mustaque
Bench: A.Muhamed Mustaque
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE
TUESDAY, THE 11TH DAY OF NOVEMBER 2014/20TH KARTHIKA, 1936
WP(C).No. 29324 of 2014 (M)
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PETITIONER :
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THE FACT MANAGERIAL STAFF HOUSE,
CONSTRUCTION CO-OPERATIVE SOCIETY LTD.NO.E 243,
SANTHINGAR ANNEXE, RAJAGIRI P.O.,
SOUTH KALAMASSRY - 683 104
BY ADVS.SRI.P.SANTHALINGAM (SR.)
SRI.S.SHARAN
SRI.A.D.SHAJAN
RESPONDENTS :
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1. THE SUB REGISTRAR, EDAPPALLY SUB REGISTRY,
EDPPALLY P.O., ERNAKULAM DISTRICT - 682024.
2. THE DISTRICT REGISTRAR (GENERAL)
DISTRICT REGISTRAR'S OFFICE, ERNAKULAM - 682016.
3. LAND REVENUE COMMISSIONR, PUBLIC OFFICE BUILDING,
MUSEUM JUNCTION, THIRUVANANTHAPURAM - 695033.
BY SENIOR GOVERNMENT PLEADER SRI. MUHAMMED SHAFI M.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 11-11-2014, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
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WP(C).No. 29324 of 2014 (M)
APPENDIX
PETITIONER'S EXHIBITS :
P1: COPY OF THE RELEVANT PORTION OF THE BYE-LAWS OF THE SOCIETY.
P2: COPY OF THE LIST OF THE VENDORS WITH THE SALE CONSIDRATION AND
EXTENT OF LAND.
P3: COPY OF THE DECISION OF THE BOARD OF DIRECTORS OF THE PETITINER
SOCIETY HEAD ON 27/9/1986 FIXING THE FINAL PRICE TO BE CHARGED
FROM THE ALLOTEES OF THE VIDYANAGAR HOUSING COLONY.
P3(A): COPY OF THE ENGLISH TRANSLATION OF EXT P3 DECISION DTD 27/9/1986
P4: COPY OF THE RELEVANT ORDER OF THE GOVERNMENT EXEMPTION STAMP
DUTY.
P5: COPY OF THE APPEAL DTD 6/3/2012 FILED BEFORE THE R2.
P6: COPY OF THE ORDER NO. INS (2) 726/2012 DTD 21/3/2012 ISSUED BY R2.
P7(A): COPY OF THE ORDER NO. INS (2) 724/2012 DTD 21/3/2012 ISSUED BY R2.
P7(B): COPY OF THE ORDER NO. INS (2) 725/2012 DT 21/3/2012 ISSUED BY R2.
P8: COPY OF THE JUDGMENT DT 11/2/2009 IN WPC NO. 2377/2009 (G) OF THE
HON'BLE HIGH COURT OF KERALA.
P9: COPY OF THE APPEAL DT 16/10/2012 FILED BY THE PETITIONER SOCIETY
BEFORE THE R3.
P10: COPY OF THE LETTER NO. LR A3-44055/13 DTD 30/5/2013 ISSUED BY THE R3.
P11: COPY OF THE LETTER NO. LR A3 44055/12 DT 1/7/2014 ISSUED BY THE R3.
P12: COPY OF THE BRIEF ARGUMENT NOTE, DT 22/7/2014 EXCLUDING THE
ANNEXURES HEREIN SUBMITTED BY THE PETITIONER SOCIETY TO THE R3.
P13: COPY OF THE JUDGMENT DTD 5/6/2013 IN WPC NO. 22670/2012.
P14: COPY OF THE ORDER NO. LR(A)3-44055/12 DTD 12/8/2014 ISSUED BY THE R3.
PETITIONER'S EXHIBITS : NIL.
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P.A.TO JDUGE
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A.MUHAMED MUSTAQUE, J.
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WP(C).No.29324 of 2014-M.
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Dated this the 11th day of November, 2014.
J U D G M E N T
The petitioner is a House Construction Co-operative Society. By virtue of S.R.O.No. No.75/60 payment of stamp duty is exempted for sale deed executed by the Co-operative Society in favour of its members. The petitioner submits that they executed documents in favour of its members based on the above order. However, on account of delay in remitting the dues by some of the members, the Society could not execute the same in favour of some of the members. The petitioner presented documents for registration. By Exts.P6 and P7 series of order, the District Registrar impounded the documents for deficit stamp duty. In Ext.P6 the District Registrar referred to a judgment of this Court in WP(C).No.2377/2009 and found that only for payment of stamp duty payable by the Co-operative Society, remission of stamp duty can be allowed. The learned WP(C).No.29324/2014-M. 2 counsel for the petitioner relies on a judgment of this Court in Federal House Construction Co-operative Society Ltd. v. State of Kerala (2013 (3) KLT 643) and submits that payment of stamp duty is exempted for a sale deed executed by a co-operative society in favour of its members. It is relevant to note that S.R.O.No.75/60 also refers for exemption of stamp duty payable by Co-operative Society for its members. It is clearly stated that all stamp duty with which under the Kerala Stamp Act, instrument executed by on behalf of any registered co-operative society or instruments executed by any officer of the guardian or minor and relating to the business thereon a decision, award or orders of the Registrar by the Arbitrator under the State Co-operative Societies Act. Therefore, exemption would apply if it is executed by the Co-operative Society and if it is relating to the business of the Co-operative Society. The very object of the petitioner society is to provide residential house to its members. Therefore, it cannot be WP(C).No.29324/2014-M. 3 said that the object of the respondent is not referable to the instruments executed by the petitioner. Admittedly, the petitioner is a Co-operative Society. The judgment referred in the impugned order have been perused by me, the above judgment is in relation to a claim made by the auction purchaser from a Co-operative Society. It has no bearing in this case as in this case instrument is executed by the Society in favour of its members while carrying out its business. In view of the above, Exts.P6 and P7 series are set aside. There shall be a direction to the District Registrar to release the documents to the petitioner forthwith.
Writ petition is disposed of as above.
Sd/-
A.MUHAMED MUSTAQUE, (JUDGE) Kvs/-
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