Judgment 1. Petitioner seeks quash of proceedings in C.C.No.31/2009 on the file of the Judicial Magistrate No.4, Coimbatore, as against him. 2. In considering a petition filed by the second accused in Crl.O.P.No.16473 of 2010 to quash the proceedings in C.C.No.31 of 2009, this Court, allowed the petition, taking into account the order passed in Crl.O.P.No.7073 of 2005 dated 31.03.2005, which inter alia observed thus: "3. It is the case of the prosecution that these petitioners have sold the property to the society in 2002 and 2003. In a case of sale, the seller is not liable to pay stamp duty and the purchase alone has to pay stamp duty. In this case, Vendee/purchaser is the society which is exempted from stamp duty, while purchasing the property as per G.O. No.(4D) 1, co-operation food and consumer protection dated 20th October 1994. Therefore, being a member of the society or otherwise, the question of evasion of stamp duty by the petitioners certainly would not arise for consideration. Therefore, on the ground of cheating, prima facie no case can be slapped upon this petitioner." In the light of the above, it is apparent that the prosecution would fail. This Criminal Original Petition stands allowed. The proceedings in C.C.No.31 of 2009 on the file of Judicial Magistrate IV, Coimbatore, so far as the petitioner is concerned, shall stand quashed.