Indian Stamp Act, 1899 & Indian Stamp (Bihar Amendment) Act, 1988 – Section 9 & 9A – The case revolves around a memo issued by the Principal Secretary, Department of Registration, Jharkhand, mandating a recommendation from the Assistant Registrar, Cooperative Society, as a precondition for Cooperative Societies to avail stamp duty exemption under Section 9A of the Indian Stamp Act, 1899, as amended by the Indian Stamp (Bihar Amendment) Act, 1988.
The appellant, a cooperative society, challenged this memo, arguing it created an unnecessary hurdle, impinged on their independence, and violated natural justice principles. The High Court upheld the memo, stating it ensured only validly registered cooperative societies benefited from the exemption.
The Supreme Court analyzed the legality of the memo, emphasizing that administrative decisions should consider relevant factors and avoid irrelevant ones.