DHARMENDRA KUMAR Vs. UNION OF INDIA

JUDGEMENT

(1.) This writ petition has been filed challenging the constitutional validity of the Indian Stamp (U.P. Second Amendment) Act, 1997 (U.P. Act No. 23 of 1998) as well as the Notification, dated 9.9.1998 Annexure-2 to the writ petition and the order dated 14.9.1998 Annexure-3 to the writ petition. The petitioner has also prayed for a mandamus directing the respondents not to realise the stamp duty on the basis of the above amendment in the Stamp Act, and to grant/renew licenses of the petitioner in this petition and in the connected writ petitions without compelling the petitioners to deposit stamp duty under the aforesaid U.P. Act No. 23 of 1998.

(2.) The petitioners have annexed a copy of the impugned U.P. Act No. 23 of 1998 as Annexure-1 to the writ petition.

(3.) A perusal of the above Act shows that by it, a new Article 38A has been added in Schedule 1B to the Indian Stamp Act. By this provision, new stamp duty on the licenses for various weapons as well as for various forms have been prescribed.