Stamp Duty Relief For Co-operative Societies Cannot Be Conditioned On Extra Verification Not Mandated By Law : Supreme Court

The Supreme Court held that stamp duty concessions granted to cooperative societies cannot be made subject to additional verification requirements not specified in the governing statute. Administrative authorities had attempted to delay or deny benefits by imposing extra conditions, which the Court found illegal and arbitrary. The judgment reaffirmed that executive bodies cannot expand statutory obligations through internal guidelines or administrative practice. It protects the legitimate expectations of cooperative societies, strengthens legal certainty in property-related registrations, and curbs discretionary overreach in fiscal and regulatory matters. By insisting on strict adherence to the statutory framework, the Court promoted transparency, accountability, and uniformity in the administration of laws governing stamp duty and property transactions.