Dwivedi, J. - (1.) THE Bar Councils Act 1926, created a class of lawyers entitled to practice in the High Court. The Act designated these lawyers as Advocates. They were to be enrolled by the High Court. The proviso to Section 8 (2) of the Act provided that it shall be neces sary for a person seeking enrolment as advocate to pay in respect of enrolment the stamp duty, if any, chargeable under the Indian Stamp Act.
(2.) SECTION 3 of the Stamp Act is the charging section. It provides that the instruments mentioned in Schedule I-B of that Act shall be chargeable with the stamp duty of the amount indicated in that schedule. Article 30 of Schedule I-B, in its application to our State, provides for the stamp duty of Rs. 750/- on the "entry as an Advocate...on the roll of any High Court" under the Bar Councils Act, 1926. In 1961 Parliament passed the Advocates Act. Section 50 repeals the Bar Councils Act and provides for enrol ment of persons entitled to practice in the High Court by a body known as the Bar Council. It provided that the persons enrolled by the State Bar Coun cil shall be called as Advocates. The re peal of the Bar Councils Act and the enactment of the Advocates Act neces sitated an amendment in Article 30 of Schedule I-B of the Stamp Act. Accord ingly the State legislature enacted the U. P. Stamp (Amendment) Act, 1962. The amendment imposed a stamp duty of Rs. 500/- on the "entry as an Advocate on the State roll of Uttar Pradesh under the Advocates Act, 1961."
(3.) THEREUPON the State Bar Coun cil filed a writ petition in this Court. The Bar Council challenged the constitu tionality of the U. P. Stamp (Amend ment) Act, 1962. This petition was heard by a learned Single Judge. He held that the State legislature has got no power to enact the aforesaid Act. According to him the power to impose stamp duty of any amount on the entry of an Advo cate in the State roll is vested in Parlia ment. So the learned Judge allowed the writ petition and declared that the U. P. Stamp (Amendment) Act, 1962, is ultra vires the State legislature.;