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 re