JUDGMENT :

SHOBA ANNAMMA EAPEN, J.

1. The above writ petition is filed with the following prayers:

“(i) Declare that the society is entitled for exemption from paying stamp duty as provided in Exhibit-P1 Government Order in relation to the instruments executed by it to its members and hence there is no justification in not registering Exhibits-P2, P2(a), P2(b), P2(c), P2(d), P2(e), P2(f), P2(g), P2(h), P2(i), P2(j) and P2(k) respectively sale deeds on the ground of remittance of stamp duty.

(ii) Issue a writ of mandamus or any other writ, order or direction commanding and compelling the 2nd respondent to register the sale deed presented by the petitioner society relating to the transaction with its members without insisting to pay stamp duty by extending the stamp duty exemption as provided in Exhibit-P1.”

2. The first petitioner is a primary Housing Co-operative Society registered under the provisions of the Kerala Co-operative Societies Act (for short “the Act”) and the Rules framed thereunder. Other petitioners are the members of the society. According to the petitioners, some of the main objectives of the society are the purchase of land, construction of buildings therein and transf