Kerala Land Reforms & Development Co-operative Society Limited vs District Registrar (General)

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2022 Supreme(SC) 1052

M. R. SHAH, KRISHNA MURARI
Kerala Land Reforms & Development Co-operative Society Limited – Appellant
Versus
District Registrar (General) – Respondent

Advocates appeared:
For the Appellant(s) : Mr. Haris Beeran, Adv. Mr. Mushtaq Salim, Adv. Mr. Usman Ghani Khan, Adv. Mr. Azhar Assees, Adv. Mr. Radha Shyam Jena, AOR Mr. A. Raghunath, AOR Mr. K. Rajeev, AOR Ms. Niveditha R. Menon, Adv. Mr. R. Nedumaran, Adv. Mr. Romy Chacko, AOR Mr. Gopal Sankaranarayanan, Sr. Adv Mr. M.P. Srivignesh, Adv. Lakshman Raja T., Adv. Mr. Mithun Kumar N., Adv. Mr. A. Selvin Raja, AOR
For the Respondent(s): Mr. Jayanth Muthraj, Sr. Adv. Mr. C. K. Sasi, AOR Mr. Abdulla Naseeh V.T., Adv. Ms. Meena K. Poulose, Adv. Mr. K. Rajeev, AOR Mr. K. Parriselam, Sr. Adv. Mr. Hitesh Kumar Sharma, Adv. Mr. K.S. Muthusamy, Adv. Mr. T. Padam Nair, Adv. Mr. V.T. Vanjana, Adv. Merry S. Mathew, Adv. Mr. Ranjith K. C., AOR Mr. A. D. Sikri, AOR

JUDGMENT :

M.R. Shah, J.

1. As common questions of law and facts arise in this group of appeals, all these appeals are decided and disposed of together by this common judgment and order.

2. Feeling aggrieved and dissatisfied with the impugned judgment(s) and order(s) passed by the Full Bench of the High Court of Kerala at Ernakulam, by which the Full Bench of the High Court has held that,

i) the benefit of remission of stamp duty is available only in respect of instruments executed by or on behalf of a society or by an officer or member thereof and instrument so executed should be relating to the business of the society; and

ii) the benefit of remission can be claimed by the society only if, but for such remission, the society, an officer, or the member, as the case may be, would have been liable to pay such stamp duty, the Kerala Land Reforms & Development Cooperative Society Limited, Federal House Construction Cooperative Society Limited & Another, N.B.Krishna Kurup and Others, Aluva Town Cooperative Housing Society and the Central Excise & Custom Officers Housing Cooperative So

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2022 Supreme(SC) 1052

M. R. SHAH, KRISHNA MURARIKerala Land Reforms & Development Co-operative Society Limited – AppellantVersusDistrict Registrar (General) – Respondent

M. R. SHAH, KRISHNA MURARI
Kerala Land Reforms & Development Co-operative Society Limited – Appellant
Versus
District Registrar (General) – Respondent