Authority: High Court of Jammu & Kashmir and Ladakh at Srinagar

Order Date: 30.10.2026

Case Overview

  • Petitioner: J&K Cooperative Housing Corporation Ltd, a cooperative society registered under the Jammu and Kashmir Cooperative Societies Act, 1989, represented by Advocate Salih Pirzada.
  • Respondents: Union Territory of Jammu & Kashmir and others, represented by Senior Additional Advocate General Mohsin Qadiri and GA Muneeb.
  • Lead Petition: WP(C) No.1619/2024 (c/w WP(C) No.1936/2023, CCP(S) No.410/2024, WP(C) No.1589/2024, WP(C) No.795/2025); all petitions heard together.
  • Core Dispute: Whether Prime Minister’s Order No.86/C of 1937, granting exemption from stamp duty and registration fee for instruments of cooperative societies, remains operative despite the repeal of the 1993 Cooperative Societies Act and subsequent enactments (1960 Act, 1989 Act).
  • Petitioner’s Contentions:
  • The exemption order is saved by Section 123(2) of the 1960 Act and Section 177 of the 1989 Act.
  • Relied on appellate decision dated 27.05.1987 (Jammu Housing Building Cooperative Society Ltd. vs. Sub‑Registrar) that upheld the exemption.
  • Cited inter‑se communication dated 17.06.1973 between Law Department and Deputy Commissioner, Budgam, confirming continued validity.
  • Respondents’ Arguments:
  • The 1993 Act, which authorized the exemption order, was repealed by the 1960 Act; no saving clause in Section 125 of the 1960 Act, so the order ceased to have effect.
  • Section 123 of the 1960 Act saves only existing societies, their bye‑laws, rules or orders, not the exemption order.
  • SRO No.212 of 01.05.1973 exempts only surety bonds and mortgage deeds, not other instruments.
  • No notification under Section 41 of the 1989 Act has been issued to grant any exemption.
  • Revenue data: up to 21.06.2023, the Registration Department collected Rs 1,89,04,260 (stamp duty Rs 1,84,98,330 and registration fee Rs 4,05,930) from 127 deeds of cooperative societies, indicating no general exemption.
  • Notification No. SRO 211 dated 01.05.2013 exempted only surety bonds and mortgage deeds.
  • Communication dated 08.02.2023 from Registrar, Cooperative Societies J&K requested a notification under Section 41 of the 1989 Act; a committee order dated 20.06.2024 constituted to consider exemption limits, but no final order issued.
  • Statutory Provisions Examined:
  • Section 35 of the 1960 Act – powers to remit stamp duty and fees.
  • Section 123(1‑2) of the 1960 Act – savings of existing societies and related orders.
  • Section 125 of the 1960 Act – repeal of the 1993 Act, without a saving clause.
  • Section 177 of the 1989 Act – savings of actions taken under the repealed 1960 Act.
  • General Clauses Act, 1897, Section 6 – interpretation of repeal.

Final Outcome

  • The Court held that the petitioner is not entitled to the benefit of Prime Minister’s Order No.86/C of 1937; the order ceased to be operative upon repeal of the 1993 Act.
  • The writ petitions are dismissed as without merit.
  • The petitioner must pay the applicable stamp duty and registration fee for any documents already registered, within thirty days of this order, as per the interim directions.
  • The related contempt petitions are also disposed of.

Topics: Stamp Duty Exemption, Cooperative Societies, Judicial Interpretation