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1h ago

Supreme Court Strikes Down Jharkhand’s Extra Verification Rule for Co‑op Stamp Duty Relief

The ruling underscores courts’ willingness to strike down redundant administrative hurdles.

A bench led by Justice PS Narasimha held that the principle that governance should facilitate, rather than burden, citizens’ access to administrative processes. (ANI)
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Overview

  • Delivering the judgment on Friday, a bench of Justices P. S. Narasimha (author) and Atul S. Chandurkar quashed a 2009 Jharkhand memo.
  • The memo had required a recommendation from the Assistant Registrar before cooperative societies could claim stamp-duty exemption under Section 9A.
  • The Court held that a statutory registration certificate under the Jharkhand Self-Supporting Cooperative Societies Act, 1996 is conclusive proof of a society’s existence.
  • Allowing the appeal by Adarsh Sahkari Grih Nirman Swawlamblambi Society Ltd, the Court set aside earlier single-judge and division-bench rulings of the Jharkhand High Court.
  • Emphasizing that simplicity in public transactions is good governance, the Court said executive actions imposing unnecessary or excessive procedural demands are illegal and subject to judicial review.