P. S. POTI, J. ( 1 ) THE Jambusar Taluka Co-operative Purchase and Sale Union took a sale of a property from Shri Pranjivandas Sakarlal Thakkar and Shri Harshvadan Sakarlal Thakkar both being partners of a firm for a consideration of Rs. 82 0 by a document executed on 27/10/1972. No stamp duty was levied on the document but the Sub-Registrar Jambusar impounded the document under sec. 33 of the Bombay Stamp Act 1958 (Bombay Act No. LX of 1958) and forwarded to the Collector Broach for recovery of deficit stamp duty. The Collector determined this deficit stamp duty as Rs. 6 150 and together with the penalty of Rs. 5. 00 sought recovery from the Society. ( 2 ) THE Chief Controlling Revenue Authority Gujarat State before whom an appeal was filed passed an order rejecting the appeal and thereupon on a motion for reference the question of payment of proper stamp duty has been referred to this Court. ( 3 ) THE simple question that calls for an answer is whether an exemption Notification dated 28/03/1968 Exhibit 7 in the case applies to the facts. The abovesaid Notification reads:no. GHM/314/m/stp / /1068/6976-H :- In exercise of powers conferred by clause (a) of sec. 43 of the Gujarat Co-operative Societies Act 1961 (Guj. X of 1962 the Government of Gujarat hereby amends the Government Notification Revenue Department No. GHM/902/m/stp/1008/6976-H dated the 28/03/1968 as follows namely : 3 Instruments executed by individual members (other than societies registered or deemed to be registered under the said Act namely primary credit marketing industrial and consumers societies processing and federal bodies of all such societies at district and State level) of any other societies registered or deemed to be registered under the said Act in respect of transactions of loans or advances the value of which exceeds Rs. 50. . . . . . . . . . . . . . . Schedule is omitted for it is not in dispute that the Schedule has no application and if the case falls within the main part of the notification the instrument will be exempted from stamp duty. ( 4 ) IN order that the benefit of remission of stamp duty is available in the case it must be found. . . . Schedule is omitted for it is not in dispute that the Schedule has no application and if the case falls within the main part of the notification the instrument will be exempted from stamp duty. ( 4 ) IN order that the benefit of remission of stamp duty is available in the case it must be found. (1) The instrument has been executed by or on behalf of a Co-operative Society; or (2) The instrument has been executed by any officer or member of any such Society; and (3) It relates to the business of such Society in respect of which such Society or as the case may be such officer or member would be liable to pay duty but for the remission granted. Evidently the exemption is intended to cover cases of execution of instruments relating to the businesses of the society. It may be executed by or on behalf of the society. It may also be that in certain cases such instrument relating to businesses of society is executed by any officer or member of a society. Since the facts stated in the original reference were inadequate to determine the question in issue before the Court additional statement was called for and that has been furnished by the Chief Controlling Revenue Authority. ( 5 ) IT is seen from the facts that the sale was taken by the Co- operative Society. No doubt it was executed by the members of a firm who happened to be members of that society. It was not as qua members that they executed the sale. It was a private sale by a firm to the Co-operative Society. It is further seen that the sale did not relate to the business of a society. Merely because a Co-operative Society takes a sale the exemption would not apply. The reference to execution by a member of the Society in the notification adverted to may be seen further clarified by a subsequent notification dated 29/01/1970 which particularly mentions instruments executed by individual members of societies registered or deemed to be registered under the said Act in respect of transactions of loans or advances the value of which exceeds Rs. 5 0 In the course of business of the society and in relation to such business the society may have to execute instruments. 5 0 In the course of business of the society and in relation to such business the society may have to execute instruments. It may be that an officer has to execute such instrument or a member has to execute such an instrument. But here is a case where partners of a firm executed a sale in favour of the society. The mere fact that the society has also joined in the sale deed does not mean that it is a sale executed by the society. It is a sale taken by the society. The sale was executed by the partners of a firm who executed the same as private parties. The instrument does not therefore fall within the scope of exemption. Consequently the Document is liable to stamp duty as found and we answer Question No. 1 referred to in the affirmative and Question No. 2 in the negative. Reference is disposed of as above. No costs. Reference answered in affirmative. .