A housing cooperative claimed exemption from stamp duty and registration fees under the Prime Minister’s 1937 order.
Judge / Bench — Hon’ble Mr. Justice Rajnesh Oswal, Judge
Construing the successive cooperative-society enactments, the Jammu & Kashmir and Ladakh High Court held that the earlier exemption did not survive the repeal in the manner asserted. The saving of existing societies did not establish the claimed general exemption; moreover, this petitioner was registered under the 1989 Act rather than either earlier enactment. Later provisions empowering the Government to grant exemptions did not themselves supply the notification sought. The connected writ petitions were dismissed and contempt proceedings disposed of. Applicable duty and fees on documents registered without payment under interim directions were ordered to be paid within thirty days. Registration under cooperative legislation alone therefore did not establish the claimed exemption.
Case — J&K Cooperative Housing Corporation Ltd. v. UT of J&K and others · WP(C) No. 1619/2024 c/w WP(C) Nos. 1936/2023, 1589/2024 and 795/2025; CCP(S) No. 410/2024 · 30 October 2026 · Srinagar wing
Advocates appearing — Petitioner in the connected matters — Mr. Salih Pirzada, Advocate. Respondents — Mr. Mohsin Qadiri, Sr. AAG, with Mr. Muneeb, GA.