Kerala Land Reforms And Development ... vs District Registrar (General) .

The Supreme Court addressed the issue of stamp duty remission for cooperative societies, affirming the High Court's interpretation that such remission applies only to instruments executed by or on behalf of the society and related to its business. The court emphasized that the benefit can only be claimed if the society or its members would otherwise be liable for stamp duty. The judgment clarifies the conditions under which cooperative societies can avail of stamp duty benefits, thereby upholding the High Court's decision.