Kerala Co-operative Societies Act, 1969

The Kerala Land Reforms & Development Co‑operative Society Ltd and related societies sought remission of stamp duty on sale deeds executed either by the societies or by their members, invoking SRO No. 75/1960 which was issued under the repealed Travancore‑Cochin Co‑operative Societies Act, 1951 and the Madras Co‑operat…

The Kerala State Co‑operative Agricultural and Rural Development Bank Ltd. (KSCARDB) claimed a deduction under s.80P(2)(a)(i) of the Income Tax Act for profits earned by providing credit facilities to its member co‑operative societies. The Assessing Officer held that KSCARDB was a "co‑operative bank" within the meaning…

The Supreme Court examined whether cooperative societies registered as primary agricultural credit societies under the Kerala Co‑operative Societies Act could claim deduction under section 80P(2)(a)(i) of the Income‑Tax Act after the insertion of section 80P(4) by the Finance Act, 2006. The Court held that the deductio…

The employee of a Kerala co‑operative hospital was dismissed and challenged the termination before the Labour Court under the Industrial Disputes Act, 1947 (ID Act). The Labour Court set aside the dismissal, but the employer obtained a writ setting aside the award. The Supreme Court examined whether a service dispute b…

The Supreme Court examined whether cooperative societies registered under the Kerala Co-operative Societies Act, 1969 are "public authorities" under Section 2(h) of the Right to Information Act, 2005 and thus bound to disclose information. The Court distinguished statutory bodies from bodies merely governed by statutes…