- (1.) Leave granted in SLP (C) No. 11607/ 2001.
(2.) Section 73 of the Indian Stamp Act, 1899 as incorporated by Andhra Pradesh Act No. 17 of 1986, by amending the Central Act, 1984 in its application to the State, has been struck down by the High Court of Andhra Pradesh as ultra vires the provisions of the Indian stamp Act as also of Article 14 of the Constitution. The District Registrar and Collector, registration and Stamps Department, hyderabad and the Assistant Registrar have come up in appeal by special leave. Relevant Statutory Provisions under the central Act, 1984:.
(3.) Section 73 of the Indian Stamp Act (before the insertion of the text under the impugned state legislation in its applicability to the State of Andhra Pradesh) reads as under- "73.Every public officer having in his custody any registers, books, records, papers, documents or proceedings, the inspection whereof may tend to secure any duty,, or to prove or lead to the discovery of any fraud or omission in relation to any duty, shall at all reasonable times permit any person authorized in writing by the Collector to inspect for such purpose the registers, books, papers, documents and proceedings, and to take such notes and extracts as he may deem necessary, without fee or charge. "the term 'public officer' is not defined' in section 73 nor in the interpretation clause. However, the term 'public office' is found to have been used in Section 33. Sub-Section (3) of Section 33 provides as under:- "33.(3) For the purposes of this section, in cases of doubt (a) the State Government may determine what offices shall be deemed to be public offices; and (b) the State Government may determine who shall be deemed to be persons in charge of public offices. "the term 'public officer having in his custody any registers etc. ' as occurring in Section 73 can be defined by having regard to the expression 'public office' as occurring in Section 33. The central legislation including section 73 took care to see that the power to inspect was confined only to documents in the custody of public officer which documents would necessarily be either public documents or public record of private documents. The purpose of inspection is clearly defined. It is permissible to have inspection carried but only in these circumstances:- (i) when it may tend to secure any duty, or (ii) when it may tend to prove any fraud or omission in relation to any duty, and (iii) when it may tend to lead to the discovery of any fraud or omission in relation any duty. The State Amendments (1986);