Antony Dominic, J.

1. The scope of SRO.No.75/1960 dated 8.10.1960 issued by the Government of Kerala, providing for remission of stamp duty payable under the Kerala Stamp Act, 1959 in respect of instruments executed by or on behalf of any registered co-operative society or by any officer or member of such society and relating to the business thereof is what is referred for consideration of the Full Bench.

2. W.A.No.1216/07 arises from the judgment of the learned single Judge in O.P.3500/01 [Kerala State Cooperative Consumers Federation Ltd. v. Sub Registrar (2007 (2) KLT 629)]. By the said judgment, learned single Judge upheld the entitlement of the petitioner therein, the Kerala State Co-operative Consumer Federation Ltd., for the benefit of remission of stamp duty as provided in SRO.No.75/60. In the appeal filed by the Sub Registrar and other official respondents in the OP, taking note of the different interpretations given to the provisions of the notification by different Benches, a Division Bench of this Court felt that the interpretation of the notification is required to be settled authoritatively. It was accordingly that, by order dated 15.6.2011, the appeal was referred to be heard by a Bench of appropriate strength. Since the issues raised in the other cases are similar, those cases were also tagged on to W.A.1216/07.

3. We heard the Government Pleader for the State and its officials and the respective counsel who appeared for the parties.

4. Section 35 of the Travancore-Cochin Co-operative Societies Act, 1951, hereinafter the 'TC Act', for short, in so far as it is relevant, provided that the Government, by notification in the gazette, may in the case of any society or class of societies, remit the stamp duty with which, under any law for the time being in force, instruments executed in favour of or by or on behalf of a society or by an officer or member and relating to the business of such society or any class of such instruments or awards of the Registrar or Arbitrators under the Act are respectively chargeable.

5. Similarly, section 30(2) of the Madras Co-operative Societies Act, 1932, hereinafter referred to as the 'Madras Act', for short, provided that the Government, by notification in the official gazette, may in the case of any registered society or class of registered societies remit the stamp duty with which, under any law for the time being in force, instruments executed by or on behalf of a registered society or by an officer or member and relating to the business of such society or any class of such instruments or decisions, awards or orders of the Registrar or arbitrators under this Act are respectively chargeable; and any fee payable under the law of registration for the time being in force.

6. In exercise of the powers conferred by sub-sections (1) and (2) of Section 35 of the TC Act and by subsections 2(a) and 2(b) of section 30 of the Madras Act and in supersession of all notifications issued on the subject, the Government of Kerala, by SRO.No.75/60 dated 8.10.1960, directed that in respect of a co-operative society registered in the State, the whole stamp duty with which under the Kerala Stamp Act 1959 (Act 17 of 1959) instruments executed by or on behalf of any registered Cooperative Society or instruments executed by officer of such society or member in his own capacity or/and in the capacity of a Guardian of minor and relating to the business thereof and decisions, award or orders of the Registrar or the Arbitrators under the said Co-operative Societies Act.

7. It would appear that the original notification underwent several modifications and after effecting all such changes, the Government have re-published the notification in the Kerala Registration Manual, Part I Volume I, in which, clause 1 (a) to the notification reads thus:

“S.R.O. No.75/60.- In exercise of the powers conferred by sub-sections (1) and (2) of section 35 of the Travancore-Cochin Co-operative Societies Act, 1951 (Ac