JUDGMENT :

Shaffique, J.

The State of Kerala and its officers have preferred this appeal challenging the judgment dated 9/6/2015 in WP(C) No.12686/2015. Writ petition was filed by the respondents inter alia seeking the benefit of stamp duty exemption under Section 40(i)(a) of the Kerala Co-operative Societies Act, 1969. The parties Are described as shown in the writ petition unless otherwise stated.

2. Petitioners 1 and 2 are Co-operative Societies. The first petitioner Society has entered into an agreement with the 2nd petitioner Society to purchase certain item of property. As per the byelaw of the first petitioner Society, one of the object of the Society is to establish and engage in business of clinical laboratories and medical shops with prior permission of the Joint Registrar of Co-operative Societies. Such a permission had been obtained as per Ext.P1 dated 28/3/2015 from the Joint Registrar, Co-operative Societies. They also sought permission as per Ext.P2 order dated 26/3/2015 from the Joint Registrar to purchase the property of the 2nd petitioner Society. Though a document was presented for registration seeking remission of stamp duty, registration was not permitted and acco