Since common questions of law and facts arise in all these petitions, they are considered and disposed of by this common order.

2. The petitioners in W.P. Nos. 14231, 14464 and 16838 of 2005 are residents of the flats of Sri Chitrapur Co-operative Housing Society Limited, Malleswaram, Bangalore, while the petitioners in W.P. Nos. 19385, 23474, 33759, 50597 of 2004 and 11678 of 2005 are residents of the flats of Dattaprasad Co-operative Housing Society Limited, Malleswaram, Bangalore. The petitioners are questioning the order passed by the Deputy Commissioner for Stamps and District Registrar, whereunder the possession certificate issued by the Co-operative Housing Society in favour of each of the petitioners is interpreted as a conveyance and has imposed the stamp duty and penalty in respect of the flats which are in the occupation of the petitioners. The petitioners contend that they are not liable to pay the same and as such have sought for quashing the orders.

3. The case put forth by the petitioners is that the Society which has given them the possession of the flats is a tenant Co-partnership Society. Insofar as the Chitrapur Society, it has taken the land on long lease of 99 years and built the flats. In the case of Dattaprasad Society, the Society purchased the land in its own name and constructed the apartments. The Chitrapur Society has 96 flats while Dattaprasad Society has 66 flats. It is contended that the respective lease hold rights and ownership vests with the Society and each tenant member is allotted the flat on the basis of holding distinctive shares and loan stock subscribed by the members. The members jointly hold the property through the Society. In the case of Chitrapur Society, it is stated that the land held on lease by the society would revert back to the lessor on expiry of the lease period. The said societies are said to have registered in 1980 and 1970 respectively, under the provisions of the Karnataka Co-operative Societies Act, 1959 (the 'KCS Act' for short). It is contended that Section 38 of the KCS Act provides exemption from compulsory registration of instruments stated therein under Section 17(1)(a) and (b) of the Registration Act, 1908. No doubt, by introduction of a proviso, the said exemption in respect of House Building Co-operative Society is removed with effect from 1-4-2001. The contention of the petitioners is that in any event, since there is no transfer of title and only possession is handed over to the tenant/members and the only documents executed being possession certificate, share certificate and loan stock certificate, the same does not require registration and in any event, since Section 38 of the KCS Act provided for exemption prior to 1-4-2001, the registration and payment of stamp duty did not arise in respect of transaction prior to amendment. The petitioners have not derived any title and as such the said documents cannot be classified as 'conveyance' to attract stamp duty in terms of Article 20(2) of the Karnataka Stamp Act, 1957 ('Stamp Act' for short). That being so, the said document could not be impounded under Section 33 nor could the duty and penalty be imposed under Section 39 of the Stamp Act. In any event, the transactions are beyond the period as contemplated under Section 46-A of the Stamp Act and as such the amount is not recoverable. Therefore, according to the , petitioners, the orders impugned in these petitions are not sustainable.

4. The respondents on the other hand seek to justify their action. It is contended that the concept often ant Co-partnership Housing Society as contended by the petitioners is not provided for nor contemplated under the KCS Act. When the Society was registered, there is no mention of the society being a tenant co-partnership society as per their bye-law. The amendment made to the bye-laws is in violation of Rule 5 of the KCS Rules and the amendment being opposed to public policy is unsustainable. The discriminatory bye-law i