( 1 ) CHALLENGE in this group of petitions is to the action of the respondent-authority of demanding stamp duty on the letter of allotments and / or such documents issued by the petitioner-Society to its Members, as conveyance, under the provisions of the Bombay Stamp Act, 1958 [for short, "the Stamp Act"].

( 2 ) THE petitioners herein are the co-operative housing societies duly registered under the provisions of the Gujarat Co-operative Societies Act, 1961 [for short, "the Act"]. For the purpose of providing residential accommodation to its members, the petitioner-societies purchased lands and thereafter, applied and received development permission from the competent authority for the construction of residential units. Pursuant thereto, the petitioner-societies carried out the construction.

2. 1 It is the case of the petitioners that on inquiry by them, they were told by the respondent-authority that they will have to pay stamp duty on the letters of allotment issued by the petitioner-societies to its members as a 'conveyance' under the provisions of the Stamp Act read with the Schedule thereto. 2. 2 Being aggrieved by the said demand, the present petitions have been filed.

( 3 ) MR. Vimal M. Patel, learned counsel for the petitioners, has submitted that a housing society is formed for the purpose of providing residential accommodation to its members. Between the members and the society inter se, no independent rights are exercised by one against the other and the society is nothing but, an agglomeration of its members, who are the real beneficial owners of the property held in the name of the society.

3. 1 Learned counsel has further submitted that the letter of allotment is an acknowledgment of the right of a member to occupy the dwelling unit as a tenant of the society. Therefore, the right to occupy the premises as a tenant cannot be equated with the ownership rights and consequently, the letter of allotment or similar such document/s, cannot be considered as a 'conveyance', u/s. 2 (g) of the Stamp Act for the purpose of levy of stamp duty.

3. 2 Learned counsel for the petitioner has next submitted that if a member of the society cannot transfer his right, without the consent of the society, then it will amount to double payment of stamp duty inasmuch as, in the first place, the society would have already paid stamp duty while purchasing the land.

3. 3 Learned counsel for the petitioner has further submitted that the ownership of the lands in question is with the respective societies and that the members are its 'tenants'. The members can only construct the super structure over the said lands, which would be of their ownership. Hence, except the possession of the lands and the use of the premises thereof, nothing in substance is transferred to the members. Therefore, the impugned action of the respondent-authority is bad in law and contrary to the provisions of the Stamp Act.

( 4 ) LEARNED counsel appearing on behalf of the petitioners in the other matters adopt the submissions, which have been advanced by Mr. Vimal M. Patel appearing in S. C. A. No. 17139/2004. Hence, no other submissions are advanced by the petitioners.

( 5 ) MR. Kamal B. Trivedi, learned Advocate General, has submitted that the society and its members have common interest in the land and the building constructed over it. Once the allotment letter is issued in favour of an individual member, the interest in the immovable property, in the form of occupancy and enjoyment, is transferred from the society to its member. Therefore, the demand of stamp duty by the respondent-authority, on the basis of the letter of allotment, is just and legal.

5. 1 Learned Advocate General has relied upon a decision of the Apex Court in the case of Hindustan Steel Ltd. v. M/s. Dilip Construction Company, 1969 (1) S. C. C. 597, wherein, it has been held that the Stamp Act is a fiscal measure enacted to secure revenue for the State on certain classes of instruments. Once that ob

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