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(ii) any society existing in the state on the date of commencement of this Act which has been registered or deemed to be registered under any of the aforesaid repealed Acts shall be deemed to be registered under the Act, and the bye-laws of such society shall, so far as they are not inconsistent with the provisions of this Act, continue in force until altered or rescinded.” 4.3 Section 40 of the Kerala Act, 1969 provides for remission of stamp duty, which reads as under:
“40. Exemption from certain taxes, fees and duties – (1) The Government may, be 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.” 4.4 The respective appellants herein were denied the benefit of remission of stamp duty considering Section 40 of the Kerala Act, 1969, more particularly the last part of the Section which provides that remission is available only 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. It was the case on behalf of the appellants that with respect to sale deeds in question, the appellants shall be entitled to remission of stamp duty. As per clause 1(a) of SRO 75/60 and as per Section 110(2) of the Kerala Act, 1969, notwithstanding the repeal of the Travancore Act, 1951 and the Madras Act, 1932, all notifications under the repealed Acts shall be deemed to have been respectively made, issued and instituted under the Kerala Act, 1969. The matter reached up to the Full Bench of the High Court. On interpretation of the relevant provisions of the Kerala Act, 1969 and on interpretation of Section 110(2) of the Kerala Act, 1969 (repealed provision), the Full Bench of the High Court has answered the reference as under:

6.1 It is submitted that as per SRO 75/60, the instruments executed by or on behalf of any registered co-operative society; instruments executed by officer of such society and instruments executed by a member in his own capacity or/and in the capacity of a Guardian of minor and relating to the business thereof, there shall be remission of stamp duty. It is submitted that however so far as the Kerala Act, 1969 is concerned, as per Section 40 thereof, on the instruments executed by or on behalf of a society or by an officer or member thereof and relating to the business of such society and only 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, there shall be remission of stamp duty. It is submitted that as per Section 40 of the Kerala Act, 1969, there shall not be any remission of stamp duty in case any instrument is executed by a member in his own capacity or/and in the capacity of a Guardian of a minor, which was there in SRO 75/60. It is submitted that as per Section 30 of the Kerala Stamp Act, the payment of stamp duty is exempted in respect of documents/sale deeds/instruments executed by or on behalf of a co-operative society. It is submitted that therefore when the society is not liable to pay the stamp duty, there is no question of any remission of stamp duty. It is submitted that therefore the respective appellants shall not be entitled to remission of stamp duty on the instruments/sale deeds in question.

4. relating to the business 4. relating to the business of such thereof. society
5. ______________ 5. 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;

8. From the aforesaid, it is apparent that the instruments executed by a member in his own capacity or/and in the capacity of a Guardian of a minor, which was there in clause 1(a) of SRO 75/60 is missing insofar as Section 40 of the Kerala Act, 1969 is concerned. Section 40 of the Kerala Act, 1969 further provides that only 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. As per Section 40 (1)(a), the stamp duty chargeable under the Kerala Act, 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….. and 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, there shall be remission of stamp duty. Thus, as clause 1(a) of SRO 75/60 is inconsistent with the relevant provisions of the Kerala Act, 1969, more particularly Section 40 thereof, the said order is not saved and cannot be said to be deemed to have been issued under the Kerala Act, 1969 (Section 110(2) of the Kerala Act, 1969) as has been contended on behalf of the appellants. Therefore, considering the express provision contained in Section 40(1)