conveyances as they neither convey title nor create any interest in an immovable property. The only exception about the agreement for sale to the limited extent of Sec. 53A of the Transfer of Property Act. This decision of the Hon’ble Apex Court is followed in a more recent decision of the Apex Court in Shakeel Ahmed v/s Syed Akhlaq Hussain Civil Appeal No. 1598 of 2023 wherein it is held that the argument that the judgment in Suraj Lamps and Industries (supra) would be prospective is misplaced as the ratio in that decision approves the provisions in two enactments and the earlier judgment of the Supreme Court has taken the same view and therefore, the fact remains that no title could be transferred with respect to immovable properties on the basis of an unregistered agreement to sell or on the basis of unregistered GPA. 12. In the instant case, the respondent cannot seek an exemption from registration of the transfer deed in view of Sec. 17 of the Registration Act. Sec. 42 of the Gujarat Co-operative Societies Act will not come to the aid of the respondent as it is a housing society. Even if it is not a housing society and is a Bombay Non-Trading Corporation, the document of allotment would amount to a conveyance and would attract stamp duty under the Bombay Stamp Act, 1958. There are no such documents evidencing the transfer or conveyance of the title of the third floor of the building to the respondent.
