A.M. Shaffique, J.

1. The petitioner is a Society registered under the Kerala Co-operative Societies Act, 1969 (hereinafter referred as the 'Act'). The Writ Petition is filed challenging Ext. P-6, an order issued by the District Registrar imposing stamp duty of Rs. 2,69,478/- on a document submitted by them for registration, relying upon a judgment of this Court in W.P. (C) No. 2377/2009 produced as Ext. P-7. In Ext. P-7 judgment this Court proceeded on the basis that S. 40(1)(a) of the Act does not enable the Government to issue any notification in respect of documents executed by a Society or by an officer or member thereof relating to the business of such society or any class of such instruments, or in respect of any award or order made under the Act, in cases where, but for such remission the society, officer or member, as the case may be, would be liable to pay such stamp duty. But the contention of the petitioner is that no notification pursuant to S. 40(1)(a) of the Co-operative Societies Act has been issued by the Government and in the absence of any such notification, the notification issued under Ss. (1) and (2) of S. 35 of the Travancore Cochin Co-operative Soci