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SC Clarifies Section 9A of Stamp Act – Society Registration is Conclusive Proof for exemption

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Section 9A of the Indian Stamp Act (Bihar Amendment) Act, 1988 – Precondition of Registration of Society

The proviso to Section 9A of the Indian Stamp Act provided that an instrument relating to transfer of premises by a Cooperative Society to be registered in favour of its members shall not be chargeable with duty.

On 20.2.2009, the Memo was issued that the benefit of exemption will be given only when there is a recommendation of the Assistant Registrar.

HELD that in our opinion, this requirement is disruptive of ease of transaction without any value addition to the integrity of the transaction since the registration certificate of a cooperative society is a conclusive proof.

Simplicity in public transactions is good governance. Constitutional courts uphold this virtue to strengthen the rule of law and ensure access to justice. In administrative law, simplicity means laws, regulations, and procedures should be clear, straightforward, and easy to understand, allowing for effortless compliance. Administrative procedures should avoid complexity, redundant requirements, and unnecessary burdens, which waste time, expense, and disturb peace of mind.

Judgment dated 5.12.2025 of the  Supreme Court of India in Diary No.7678 of 2024 of Adarsh Sahkari Grih Nirman Swawlambi Society Limited  Vs.   The State of Jharkhand and others

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