Supreme Court of India
Kerala Land Reforms & Development Cooperative Society Limited v. The District Registrar (general) & Another
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In view of the above and for the reasons stated above, the appellants herein shall not be entitled to the benefit of remission of stamp duty on the instruments/sale deeds in question.
Judgment, page 11
From the headnote
Kerala Co-operative Societies Act, 1969 – ss. 40 and 110 – Stamp duty – Remission of – In exercise of powers conferr ed under the Travancore Act, 1951 and Madras Act, 1932, the Go vernment of Kerala by SRO No. 75/1960 dated 08.10.1960, direct ed that in respect of a co-operative society registered in the S tate, the whole stamp duty with which under the Kerala Stamp Act, 1959 instruments executed by or on behalf of any registered co-operativ e society or instruments executed by officer of such society or member in his own capacity or/and in the capacity of a Guardian o f minor and relating to
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