DISTRICT REGISTRAR (GENERAL), KOZHIKODE DISTRICT Vs. KOZHIKODE DISTRICT CO-OPERATIVE TRAVEL & TOURISM DEVELOPMENT SOCIETY AND CENTRE FOR PROFESSIONAL EDUCATION (KTDS) LTD REPRESENTED BY ITS HONORARY SECRETARY

JUDGEMENT

(1.) The respondents in the writ petition are the appellants before us, and they impugn the judgment dated 20.11.2015 in W.P. (C).No.26495 of 2012. The writ petition was filed by the respondent society, which is registered under the Kerala Cooperative Societies Act, 1969. It would appear that the Joint Registrar of Cooperative Societies, Kozhikode, by order dated 08.02.2008, permitted the society to purchase 45 cents of land in Kozhikode in Sy.Nos.128/2 Pt, 132/Pt in Block No.7 and 8 of Ward No.7 in Nagaram village in Kozhikode district, from M/s.Common Wealth Trust (India) Limited. The offer made by the society, pursuant to an order of this court that permitted the Common Wealth Trust to sell the land for settling the Provident Fund dues that had become payable by them, was accepted by this court and permission was granted to the company to sell the land in favour of the society. An amount of Rs.4, 61, 25, 000/- was paid by the society on 16.09.2008, and thereafter, this court by an order dated 16.10.2008 in I.A.No.12820 of 2008 in W.P(C).No.5177 of 2005 permitted the execution of a sale deed in favour of the society. An issue arose in connection with the payment of stamp duty on the said sale transaction. Contending that the Vendor company, namely M/s.Common Wealth Trust (India) Limited was also a member of the society, the society claimed exemption from stamp duty relying on Ext.P1 Government Order dated 08.10.1960. Taking note of the contention of the society, the sale deed was provisionally registered but subsequently by Ext.P2 order dated 12.07.2011, the 2nd respondent demanded an amount of Rs.41, 51, 250/- as stamp duty and also penalty, which was quantified @ 10 times the stamp duty. The sale deed was also impounded. Aggrieved by the decision of the 2nd respondent, the society filed an appeal against Ext.P2 order and immediately thereafter, approached this court through W.P(C).No.129 of 2012, which was disposed by Ext.P10 judgment directing the Land Revenue Commissioner to dispose the appeal. Ext.P11 order dated 14.08.2012 , produced in the writ petition, is the order of the Land Revenue Commissioner rejecting the appeal. The reason cited by the Land Revenue Commissioner for rejecting the appeal was that the purchase of land was not within the object of the society. The society thereafter paid the amount demanded under protest so as to get a release of the sale deeds, and immediately thereafter, it approached this court through W.P(C).No.26495 of 2012 seeking to quash Exts.P2 and P11, as also claiming a refund of the amounts paid with interest from 18.09.2012.

(2.) A counter affidavit was filed in the writ petition on behalf of the respondents, and thereafter, the writ petition was disposed by judgment dated 20.11.2015, which is impugned before us. The reasoning of the learned Single Judge is to be found in paragraphs 8 and 9 of the judgment, which read as follows:

(3.) The learned Single Judge essentially found that the transaction in question being one that was in connection with the business of the society, the benefit of remission of stamp duty had to enure for the benefit of the society, and hence, the payment of stamp duty effected by the society was directed to be refunded within a period of six months. In the writ appeal now filed by the appellants herein, the main contention that is urged, placing reliance on the Full Bench judgment of this court in Sub Registrar, Palakkad and Others v. Kerala State Co-operative Consumers Federation Ltd., Kochi, 2015 1 KHC 17 is that the provisions of Ext.P1 Government Order had to be read in the context of Section 40 of the Co-operative Societies Act, 1969, and as modified thereby, and when so read, it had to be held that the benefit of the exemption contemplated under the said Section would be available only in respect of instruments executed by or on behalf of the society or by a member in relation to the business of such society.