Court No. - 24 Case :- MISC. SINGLE No. - 3283 of 2002 Petitioner :- Dharmendra Agarwal & Another Respondent :- State Of U.P. Thru Prin. Secy. Home & 3 Others Petitioner Counsel :- Brij Raj Tripathi Respondent Counsel :- C.S.C.,B.B. Saxena Hon'ble Rajiv Sharma,J.
This writ petition under Article 226 of the Constitution of India has been filed
with the prayer to declare the Article 38-A in Schedule 1-B inserted by The
Indian Stamp ( Uttar Pradesh Second Amendment) Act, 1997 ( U.P. Act No.
23 of 1998) passed by the State Legislature as ultra -vires and for a
mandamus directing the respondents not to realize the stamp duty on the basis
of the amendment made in the Indian Stamp Act while renewing the licence
of the petitioners.
Learned Standing Counsel states that the issue involved in this writ petition
has already been decided by a Division Bench of this Court in the case of M/s
Naveen Gun House and others vs. Union of India and others; 2003 ALL.L.J.
1512.
In the aforesaid case the Division Bench of this Court while dismissing the
writ petition held that the impugned legislation is intra-vires of the
Constitution and it cannot be said that mere imposition of stamp duty on the
instruments which are the subject matter of any entry in the Union List will
make any legislation ultra-vires of the Constitution.
In view of the aforesaid legal proposition, no interference is required and the
writ petitions is hereby dismissed.
Order Date :- 7.7.2010
HM