ORDER :

The writ petitions are filed for the purpose of seeking exemption of payment of stamp duty on registration of documents under the provisions of the Tamil Nadu Registration Act. Stamp duty exemption for registering the documents before the Sub Registrars in the State of Tamil Nadu.

2. The facts regarding registration of the petitioners' Society under the provisions of the Multi State Cooperative Societies Act, 2002, is not in dispute. All the petitioners Societies have produced Certificate of Registration, which would reveal that the registration of Societies are done under the Multi State Cooperative Societies Act, 2002, which is the Central Act 39 of 2002.

3. The question arises whether exemption from payment of stamp duty on registration of documents in Sub Registrars Office in the State of Tamil Nadu can be granted to the Multi State Cooperative Societies registered under the Multi State Cooperative Societies Act, which is a Central Act.

4. Let us examine the provisions of the Multi-State Cooperative Societies Act. Chapter II of the Act, enumerates 'Central Registrar and Registration of Multi-State Cooperative Societies'. Under Section 7 of the Act, registrations are to be d